Accounting and Verification of the Financial Statement by Auditor in the Slovak Republic
Alžbeta Suhányiová, Ladislav Suhányi

Abstract
The aim of a paper is to inform readers about the accounting models and verification of the financial statement by auditor in the Slovak Republic. The paper analysis the accounting legal regulations, accounting entities mandatory conducting bookkeeping, development of the economic subjects according to the legal forms in the Slovak Republic since EU accession in 2004, regulations dealing with the accounting financial statements and comparison of financial statements’parts conducted according to IFRS, US GAAP, and the Slovak directions. Mandatory criteria for constituting the financial statements are characterised as well. On a basis of the accounting entities’ research both mandatory and voluntarily conducting the financial statements according to IFRS, tables summarise numbers of the accounting entities conducting the financial statements according to IFRS. Within the research, we did not exclude the problematic of the financial statements audit, since audit and accounting closely relate with each other. Audit increases trustworthiness of the accounting of given accounting entity.

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