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Transparency
Report for 2011
according to § 24 Act no.
540/2007 statute of Auditors, Audit and Oversight of Audit and amending
Act no. Act 431/2002 statute of Accounting (The Act).
Legal form of
company
Auditing company Boržík & Partners, Ltd. is registered in the
Business Register of District Court Bratislava I., section Sro, insert no. 60668 / B. The statutory body is Ing.
Ondrej Boržík, PhD., residing Pod záhradami 64 / A, 841 01 Bratislava, which complies
with the provisions of § 3. 1 and 2 of the Act. Company Boržík & Partners Ltd. meets the provisions of §
5.1 point. b / of the Act.
Description of
the network, organizational and legal structure of the network
The company is
not part of any network within the meaning of § 2. 10 of the Act.
Management
structure
Responsible auditor Ing.
Ondrej Boržík, PhD., license number 519,
organizes and coordinates audit of the audited entities in accordance
with international guidelines for audit, assurance services and ethics,
as well as under the Act. In 2011 our team consisted of 8 assistant
auditors and 1 lecturer.
Description of
internal quality assurance system
Responsible auditor is
responsible for for the overall quality of each
order, respect of the independence and professional competence. He is
performing work provided for procedures established International
Standards on Auditing, the Code of Ethics, regulation and legislation to
compliance with auditing rules and procedures and thus the quality of
work. And he is responsible for the issue of adequate audit report.
Statement by the
statutory body on the effectiveness of internal quality assurance system
The company has the
internal quality assurance system. It meets the requirements of relevant
professional standards, regulations and legislation and the Code of
Ethics to ensure compliance with quality of audit work and hence the
issue of adequate audit report.
Date of last
quality assurance review
Last quality assurance review in accordance with § 31 of the Act
was made in the October 2010.
List of audited
public interest entities
Hornonitrianske bane Prievidza a. s. Prievidza
HORNONITRIANSKE
BANE ZAMESTNANECKÁ a. s. Prievidza
Stapring a. s. Nitra
Statement of
procedures to ensure the independence of the auditor
Company Boržík
& Partners Ltd., via auditor responsible for the audit engagement,
gathers information to identify and evaluate circumstances that threaten
the independence, takes measures to eliminate threats to independence of
the audit engagement and documents conclusions on independence and any
relevant discussions which support these conclusions.
Statement of the
procedures that the auditor applies in connection with the continued education
of Auditors
Continuing education of
auditor and assistant auditors is ensured by trainings organized by the
Slovak Chamber of Auditors, the Slovak Chamber of Tax Advisors, Slovak
Chamber of Certified Accountants and other organizations, including the
system of internal training.
Financial
Information
Total revenues
217.326,32 €
of which:
Revenues for the
audit 217.326,32 €
Other 0,00 €
In Bratislava 30.4.2012
Ing. Ondrej Boržík, PhD.
Managing Director
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