Bojkovska, Katerina and Dimitrova, Janka and Janceva, Aleksandra (2019) The functioning of the State Audit in the Republic of North Macedonia and the Republic of Montenegro. Journal of Economics, 4 (2). ISSN 1857-9973
Preview |
Text
Functioning of the State Audit in the Republic of North Macedonia and the Republic of Montenegro-converted.pdf Download (121kB) | Preview |
Preview |
Text
Journal of Economics korica i sodrzina - 2019.pdf Download (868kB) | Preview |
Abstract
The growing awareness of the functioning of the state audit in recent years has been increasing, indicating its importance. In the 21st century, it is precisely this type of audit that is examining government spending in terms of legal and earmarked spending and evaluating the quality of public sector programs. An auditor examines the information contained in the financial statements in terms of the truthfulness and objectivity of the financial position and results of operations and compliance with auditing standards and the generally accepted accounting framework. For us, as citizens, this audit is important because we all want to know where the money goes that we as taxpayers pay the state and whether they are available in an economical, efficient and effective way. The answers to these questions are contained in the state audit reports.
A state audit is performed by Supreme Audit Institutions. In the Republic of North Macedonia, the Supreme Audit Institution is the State Audit Office, while in the Republic of Montenegro, the Supreme Audit Institution is the State Audit Institution. The Republic of North Macedonia, as well as the Republic of Montenegro, are candidate countries for membership of the European Union, located on the Balkan Peninsula, both of them are in transition and they are approximately similar in economic terms, which is an indication of the similarities between them. The functioning of the state audit in these countries has some similarities and some differences, but the purpose of the state audit in all Supreme Audit Institutions as well as in the State Audit Office of the Republic of North Macedonia and the State Audit Institution in the Republic of Montenegro is the same.
| Item Type: | Article |
|---|---|
| Subjects: | Social Sciences > Economics and business |
| Divisions: | Faculty of Economics |
| Depositing User: | Janka Dimitrova |
| Date Deposited: | 24 Sep 2019 07:44 |
| Last Modified: | 24 Sep 2019 07:44 |
| URI: | https://eprints.ugd.edu.mk/id/eprint/22552 |
Actions (login required)
 |
View Item |