{"id":764,"date":"2026-03-16T21:05:47","date_gmt":"2026-03-16T20:05:47","guid":{"rendered":"https:\/\/www.distressriskinaudit.eu\/a-projektrol\/"},"modified":"2026-03-25T09:55:36","modified_gmt":"2026-03-25T08:55:36","slug":"about","status":"publish","type":"page","link":"https:\/\/www.distressriskinaudit.eu\/hu\/about\/","title":{"rendered":"A projektr\u0151l"},"content":{"rendered":"

[et_pb_section fb_built=”1″ custom_padding_last_edited=”on|phone” _builder_version=”4.27.0″ _module_preset=”default” background_color=”#e9f0f5″ min_height=”100vh” custom_padding=”||100px||false|false” custom_padding_tablet=”||100px||false|false” custom_padding_phone=”20px||50px||false|false” global_colors_info=”{}”][et_pb_row _builder_version=”4.27.0″ _module_preset=”default” width=”90%” max_width=”1920px” custom_padding=”||26px||false|false” border_color_bottom=”rgba(0,0,0,0.14)” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.27.0″ _module_preset=”default” global_colors_info=”{}”][et_pb_text _builder_version=”4.27.0″ _module_preset=”default” header_font=”–et_global_heading_font|600|||||||” header_line_height=”1.1em” width=”90%” width_tablet=”85%” width_phone=”100%” width_last_edited=”on|desktop” max_width=”1300px” custom_css_free_form=”selector h1 {|| font-size: clamp(24px, 4vw, 65px );||}” global_colors_info=”{}”]<\/p>\n

A projektr\u0151l Distress prediction models in V4 countries and their audit applicability<\/em> <\/h1>\n

[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row custom_padding_last_edited=”on|tablet” module_id=”desc” _builder_version=”4.27.0″ _module_preset=”default” width=”90%” max_width=”1200px” custom_padding=”80px||||false|false” custom_padding_tablet=”20px||||false|false” custom_padding_phone=”20px||||false|false” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.27.0″ _module_preset=”default” global_colors_info=”{}”][et_pb_text _builder_version=”4.27.0″ _module_preset=”default” text_font=”–et_global_body_font|500|||||||” text_text_color=”#141414″ text_line_height=”1.4em” header_font=”–et_global_heading_font||||||||” header_font_size=”55px” max_width=”1000px” custom_css_free_form=”selector {|| font-size: clamp(16px, 2vw, 26px );||||}” global_colors_info=”{}”]<\/p>\n

A k\u00f6nyvvizsg\u00e1lat egy rendk\u00edv\u00fcl id\u0151- \u00e9s er\u0151forr\u00e1sig\u00e9nyes, \u00f6sszetett folyamat, amelynek eredm\u00e9nye igazolja, hogy a k\u00f6zz\u00e9tett besz\u00e1mol\u00f3 megb\u00edzhat\u00f3 \u00e9s val\u00f3s k\u00e9pet ad az adott v\u00e1llalkoz\u00e1sr\u00f3l. Ennek kiindul\u00f3pontj\u00e1t a v\u00e1llalkoz\u00e1s folytat\u00e1sa elv\u00e9nek ellen\u0151rz\u00e9se k\u00e9pezi, amelynek ellen\u0151rz\u00e9se a p\u00e9nz\u00fcgyi helyzet komplex elemz\u00e9s\u00e9t, gyakran m\u00e1s, hasonl\u00f3 felt\u00e9telek mellett m\u0171k\u00f6d\u0151 v\u00e1llalkoz\u00e1ssal val\u00f3 \u00f6sszevet\u00e9s\u00e9t ig\u00e9nyelheti. Egy ilyen \u00f6sszehasonl\u00edt\u00e1shoz dr\u00e1ga adatb\u00e1zisok \u00e9s nagyon tapasztalt szakemberek rendelkez\u00e9sre \u00e1ll\u00e1s\u00e1ra van sz\u00fcks\u00e9g, ami jelent\u0151s kih\u00edv\u00e1sokat jelent a k\u00f6nyvvizsg\u00e1l\u00f3 c\u00e9g, s\u0151t a vizsg\u00e1lt v\u00e1llalat sz\u00e1m\u00e1ra is. A helyzet m\u00e9g bonyolultabb, ha a kis- \u00e9s k\u00f6z\u00e9pv\u00e1llalkoz\u00e1sokr\u00f3l (KKV-k) van sz\u00f3. Egy nagyobb v\u00e1llalat ugyanis t\u00e1mogat\u00e1st kaphat a v\u00e1llalatcsoporthoz tartoz\u00f3 m\u00e1s gazd\u00e1lkod\u00f3 egys\u00e9gekt\u0151l, nagyobb p\u00e9nz\u00fcgyi \u00e9s hum\u00e1n er\u0151forr\u00e1sokkal a p\u00e9nz\u00fcgyi kimutat\u00e1sok elk\u00e9sz\u00edt\u00e9s\u00e9hez – bele\u00e9rtve a gazd\u00e1lkod\u00e1s folytat\u00e1sa elv\u00e9nek val\u00f3 megfelel\u00e9s\u00e9nek \u00e9rt\u00e9kel\u00e9s\u00e9t is -, m\u00edg a KKV-k gyakran p\u00e9nz\u00fcgyi korl\u00e1tok k\u00f6z\u00f6tt m\u0171k\u00f6dnek.<\/p>\n

A projekt c\u00e9lja ez\u00e9rt olyan speci\u00e1lis v\u00e1ls\u00e1gjelz\u0151 modell kidolgoz\u00e1sa \u00e9s a felhaszn\u00e1l\u00f3k rendelkez\u00e9s\u00e9re bocs\u00e1t\u00e1sa a V4-orsz\u00e1gokban, amelyek nyilv\u00e1nosan hozz\u00e1f\u00e9rhet\u0151k, \u00e9s seg\u00edtenek a k\u00fcl\u00f6nb\u00f6z\u0151 ipar\u00e1gakban m\u0171k\u00f6d\u0151 KKV-kre vonatkoz\u00f3an annak \u00e9rt\u00e9kel\u00e9s\u00e9ben, hogy megalapozottan alkalmazhat\u00f3-e a v\u00e1llalkoz\u00e1s folytat\u00e1s\u00e1nak elve. Ez az eszk\u00f6z megk\u00f6nny\u00edti a k\u00f6nyvvizsg\u00e1l\u00f3k, vezet\u0151k, \u00fczleti partnerek, s\u0151t ak\u00e1r a munkav\u00e1llal\u00f3k sz\u00e1m\u00e1ra is egy adott KKV p\u00e9nz\u00fcgyi helyzet\u00e9nek meg\u00e9rt\u00e9s\u00e9t.<\/p>\n

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A projektet Csehorsz\u00e1g, Magyarorsz\u00e1g, Lengyelorsz\u00e1g \u00e9s Szlov\u00e1kia korm\u00e1nyai t\u00e1rsfinansz\u00edrozz\u00e1k a Nemzetk\u00f6zi Visegr\u00e1di Alap t\u00e1mogat\u00e1s\u00e1n kereszt\u00fcl. Az alap c\u00e9lja a fenntarthat\u00f3 region\u00e1lis egy\u00fcttm\u0171k\u00f6d\u00e9s el\u0151mozd\u00edt\u00e1sa K\u00f6z\u00e9p-Eur\u00f3p\u00e1ban.
www.visegradfund.org<\/a><\/p>\n

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R\u00e9szletek<\/p>\n

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Projekt azonos\u00edt\u00f3: 22420285
Projekt n\u00e9v: Distress prediction models in V4 countries and their audit applicability<\/em><\/span><\/span><\/p>\n

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Projekt koordin\u00e1tor<\/p>\n

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Michal Karas
Michal.Karas@vut.cz<\/a>
Brnoi M\u0171szaki Egyetem<\/span><\/p>\n

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Projektben r\u00e9sztvev\u0151 kutat\u00f3k<\/p>\n

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Ji\u0159\u00ed Lun\u00e1\u010dek
Brnoi M\u0171szaki Egyetem<\/span><\/p>\n

B\u0142a\u017cej Prusak
Gdanski M\u0171szaki Egyetem<\/span><\/p>\n

\u00c9va Guly\u00e1s
Budapesti Corvinus Egyetem<\/span><\/p>\n

Milo\u0161 Tumpach
Pozsonyi K\u00f6zgazdas\u00e1gtudom\u00e1nyi Egyetem<\/span><\/p>\n

[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=”1_4,3_4″ module_id=”partners” _builder_version=”4.27.0″ _module_preset=”default” width=”90%” max_width=”1200px” custom_margin=”20px||||false|false” border_width_top=”1px” border_color_top=”RGBA(20,20,20,0.1)” locked=”off” global_colors_info=”{}”][et_pb_column type=”1_4″ _builder_version=”4.27.0″ _module_preset=”default” custom_css_main_element=”margin-bottom:0 !important;” global_colors_info=”{}”][et_pb_text _builder_version=”4.27.0″ _module_preset=”default” text_font=”Inter Tight|600|||||||” text_text_color=”#303030″ header_font=”Inter Tight|500|||||||” custom_margin=”20px||0px||false|false” custom_padding=”||0px||false|false” custom_css_free_form=”selector {|| font-size: clamp(16px, 2vw, 26px );||||}” global_colors_info=”{}”]<\/p>\n

Inform\u00e1ci\u00f3k a partnerekr\u0151l<\/span><\/p>\n

[\/et_pb_text][\/et_pb_column][et_pb_column type=”3_4″ _builder_version=”4.27.0″ _module_preset=”default” global_colors_info=”{}”][et_pb_text _builder_version=”4.27.0″ _module_preset=”default” text_font=”Inter Tight|500|||||||” text_text_color=”#303030″ text_line_height=”1.3em” link_text_color=”#141414″ link_font_size=”80%” link_line_height=”1.1em” header_font=”Inter Tight|500|||||||” custom_margin=”20px||5px|||” custom_css_free_form=”selector {|| font-size: clamp(16px, 2vw, 26px );||||}” global_colors_info=”{}”]<\/p>\n

Brnoi M\u0171szaki Egyetem
www.fp.vutbr.cz<\/a><\/p>\n

Gdanski M\u0171szaki Egyetem
zie.pg.edu.pl<\/a><\/p>\n

Budapesti Corvinus Egyetem
www.uni-corvinus.hu<\/a><\/p>\n

Pozsonyi K\u00f6zgazdas\u00e1gtudom\u00e1nyi Egyetem
fhi.euba.sk<\/a><\/p>\n

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A projektr\u0151l Distress prediction models in V4 countries and their audit applicability A k\u00f6nyvvizsg\u00e1lat egy rendk\u00edv\u00fcl id\u0151- \u00e9s er\u0151forr\u00e1sig\u00e9nyes, \u00f6sszetett folyamat, amelynek eredm\u00e9nye igazolja, hogy a k\u00f6zz\u00e9tett besz\u00e1mol\u00f3 megb\u00edzhat\u00f3 \u00e9s val\u00f3s k\u00e9pet ad az adott v\u00e1llalkoz\u00e1sr\u00f3l. Ennek kiindul\u00f3pontj\u00e1t a v\u00e1llalkoz\u00e1s folytat\u00e1sa elv\u00e9nek ellen\u0151rz\u00e9se k\u00e9pezi, amelynek ellen\u0151rz\u00e9se a p\u00e9nz\u00fcgyi helyzet komplex elemz\u00e9s\u00e9t, gyakran m\u00e1s, hasonl\u00f3 felt\u00e9telek […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"dipi_cpt_category":[],"class_list":["post-764","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.distressriskinaudit.eu\/hu\/wp-json\/wp\/v2\/pages\/764","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.distressriskinaudit.eu\/hu\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.distressriskinaudit.eu\/hu\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.distressriskinaudit.eu\/hu\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.distressriskinaudit.eu\/hu\/wp-json\/wp\/v2\/comments?post=764"}],"version-history":[{"count":14,"href":"https:\/\/www.distressriskinaudit.eu\/hu\/wp-json\/wp\/v2\/pages\/764\/revisions"}],"predecessor-version":[{"id":898,"href":"https:\/\/www.distressriskinaudit.eu\/hu\/wp-json\/wp\/v2\/pages\/764\/revisions\/898"}],"wp:attachment":[{"href":"https:\/\/www.distressriskinaudit.eu\/hu\/wp-json\/wp\/v2\/media?parent=764"}],"wp:term":[{"taxonomy":"dipi_cpt_category","embeddable":true,"href":"https:\/\/www.distressriskinaudit.eu\/hu\/wp-json\/wp\/v2\/dipi_cpt_category?post=764"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}