https://m2.mtmt.hu/ eng 2026-07-26 17:59 JournalArticle 36947610 ADMIN_APPROVED true 0 false 2026-04-08T08:17:44.242+0000 2026-04-08T08:10:34.846+0000 2026-02-15T15:39:39.013+0000 true 10035832 Pergéné Szabó Enikő /api/admin/10035832 Admin true 10035832 2026-04-08T08:10:30.255+0000 2026-04-08T08:10:30.255+0000 2026-04-08T08:10:34.918+0000 true 10097950 Bana Szilvia /api/admin/10097950 Admin true true false true 24 24 /api/publicationtype/24 PublicationType 1 true 24 JournalArticle true 10000059 Article true 24 24 /api/publicationtype/24 PublicationType 1 true 24 JournalArticle /api/subtype/10000059 Szakcikk SubType 101 true 10000059 true 1 /api/category/1 Category true 1 Füredi-Fülöp, Judit Audit requirements in Europe A comparative overview true false /api/journal/10018683 REVIEWED true true 10018683 true 10018683 false 2062-9737 2786-1465 Journal 16 1 36 50 36 15 2026 Statutory audit is essential for ensuring transparency and reliability in ensuring the transparency and reliability of financial reporting. In Hungary, the Accounting Act defines the mandatory cases of audit, primarily based on sales revenue and number of employees. In recent years, however, these thresholds have been significantly increased have recently been increased, significantly reshaping the audit landscape. This paper aims to provide a comprehensive overview of the statutory audit requirements in Hungary, by placing the Hungarian case in a broader European context. Given the diversity of national audit regimes within the EU, the paper explores how recent threshold changes align with or diverge from trends observed across Member States. Special attention is paid to the underlying motivations of the EU and individual countries to adjust audit obligations. The goal is to assess the potential implications of higher thresholds on audit quality, financial transparency, and the role of auditors in corporate governance. true 2026 false true true false false false GOLD 2026-04-08 true https://doi.org/10.35925/j.multi.2026.1.4 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 false false false false 2026-04-07T08:10:34.726+0000 Pénzügyi és Számviteli Intézet (ME / GTK) 3 8 1 3 0 false Language 10002 /api/language/10002 Angol English true 2 true PersonAuthorship 133979770 /api/authorship/133979770 1 0.33333334 true false false Author 10026423 /api/author/10026423 Füredi-Fülöp Judit true 10026423 true Füredi-Fülöp Judit true false false AuthorshipType 1 /api/authorshiptype/1 0 true 0 true false true PersonAuthorship 133979771 /api/authorship/133979771 2 0.33333334 false false false Author 10054290 /api/author/10054290 Murányi Klaudia true 10054290 true Murányi Klaudia true false false AuthorshipType 1 /api/authorshiptype/1 0 true 0 true false true PersonAuthorship 133979772 /api/authorship/133979772 3 0.33333334 false true false Author 10003080 /api/author/10003080 Várkonyiné Juhász Mária true 10003080 true Várkonyiné Juhász Mária true false false AuthorshipType 1 /api/authorshiptype/1 0 true 0 true false true PublicationIdentifier 31433066 /api/publicationidentifier/31433066 PlainSource 6 /api/publicationsource/6 PublicationSourceType 10001 /api/publicationsourcetype/10001 true true true DOI DOI https://doi.org/@@@ true true 6 true GOLD true IDENTICAL 10.35925/j.multi.2026.1.4 https://doi.org/10.35925/j.multi.2026.1.4 false true PublicationIdentifier 31433067 /api/publicationidentifier/31433067 PlainSource 40 /api/publicationsource/40 PublicationSourceType 10006 /api/publicationsourcetype/10006 true true true Egyéb URL Other URL @@@ true true 40 true GOLD true IDENTICAL https://ojs.uni-miskolc.hu/index.php/multi/article/view/4000 https://ojs.uni-miskolc.hu/index.php/multi/article/view/4000 false true Reference 72458891 /api/reference/72458891 1 false true /api/publication/36947610 <div class="JournalArticle Publication long-list"> <div class="authors"> <img title="Forrásközlemény" style="float: left" src="/frontend/resources/grid/publication-core-icon.png"> <img title="Idézőközlemény" style="float: left" src="/frontend/resources/grid/publication-citation-icon.png"> <div class="autype autype0"> <span class="author-name" mtid="10026423"><a href="/gui2/?type=authors&mode=browse&sel=10026423" target="_blank">Füredi-Fülöp Judit (<span class="authorship-author-name">Füredi-Fülöp Judit</span> <span class="authorAux-mtmt"> közgazdaságtan</span>) </a> </span> <span class="author-affil"><span title="University of Miskolc">UM</span>/<span title="Faculty of Economics">FE</span>/Pénzügyi és Számviteli Intézet</span> ;&nbsp;&nbsp;&nbsp; <span class="author-name" mtid="10054290"><a href="/gui2/?type=authors&mode=browse&sel=10054290" target="_blank">Murányi Klaudia (<span class="authorship-author-name">Murányi Klaudia</span> <span class="authorAux-mtmt"> Pénzügyi Jog</span>) </a> </span> <span class="author-affil"><span title="University of Miskolc">UM</span>/<span title="Faculty of Economics">FE</span>/Pénzügyi és Számviteli Intézet</span> ;&nbsp;&nbsp;&nbsp; <span class="author-name" mtid="10003080"><a href="/gui2/?type=authors&mode=browse&sel=10003080" target="_blank">Várkonyiné Juhász Mária (<span class="authorship-author-name">Várkonyiné Juhász Mária</span> <span class="authorAux-mtmt"> közgazdaságtudományok</span>) </a> </span> <span class="author-affil"><span title="University of Miskolc">UM</span>/<span title="Faculty of Economics">FE</span>/Pénzügyi és Számviteli Intézet</span> </div> </div> <div class="title"><a href="/gui2/?mode=browse&params=publication;36947610" target="_blank">Audit requirements in Europe : A comparative overview.</a></div> <div> <span class="journal-title">MULTIDISZCIPLINÁRIS TUDOMÁNYOK: A MISKOLCI EGYETEM KÖZLEMÉNYE</span> <span class="journal-issn">(<a target="_blank" href="https://portal.issn.org/resource/ISSN/2062-9737">2062-9737</a> <a target="_blank" href="https://portal.issn.org/resource/ISSN/2786-1465">2786-1465</a>)</span>: <span class="journal-volume">16</span> <span class="journal-issue">1</span> <span class="page"> pp 36-50 </span> <span class="year">(2026)</span> </div> <div class="pub-footer"> <span class="language" xmlns="http://www.w3.org/1999/html">Language: English | </span> <span class="identifiers"> <span class="id identifier oa_GOLD" title=" Gold "> <a style="color:blue" title="10.35925/j.multi.2026.1.4" target="_blank" href="https://doi.org/10.35925/j.multi.2026.1.4"> DOI </a> </span> <span class="id identifier oa_GOLD" title=" Gold "> <a style="color:blue" title="https://ojs.uni-miskolc.hu/index.php/multi/article/view/4000" target="_blank" href="https://ojs.uni-miskolc.hu/index.php/multi/article/view/4000"> Other URL </a> </span> </span> <div class="publication-citation"> <a target="_blank" href="/api/publication?cond=citations.related;eq;36947610&sort=publishedYear,desc&sort=title"> Number of cited publications: 1 </a> </div> <div class="mtid"><span class="long-pub-mtid">Publication: 36947610</span> | <span class="status-data status-ADMIN_APPROVED"> Admin approved </span> Core Citing | <span class="type-subtype">Journal Article ( Article ) </span> | <span class="pub-category">Scientific</span> | <span class="publication-sourceOfData"></span> </div> <div class="lastModified">Last Modified: 2026.04.08. 10:10 Szilvia Bana (admin) </div> </div></div>