Milanova, Anita and Manceva, Susica and Dimitrova, Janka (2020) The auditing profession - a lifelong challenge for Balkan’s students. Journal of Economics, 5 (2). pp. 20-34. ISSN 1857-9973
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Abstract
Auditing, understood as a method of examination, aims to help in the responsibility and control in conducting the economic and financial activities in the company. It (above all, its independent opinion) assures users of financial statement information that their decisions or actions will not be taken on the basis of unknown and unaudited business financial events.
Having in mind the huge role of the audit to raise the credibility of the financial statements, the subject and goal of research in this paper will be the development and functioning of the audit profession in some Balkan countries (Macedonia, Serbia, Montenegro, Bosnia and Herzegovina and Slovenia).
In addition, a research will be presented on the necessary qualifications (education) for taking the exam for certified auditor, body conducting the exam, body issuing the license, number of exams, price, number of registered auditors and audit companies.
Additionally, a survey conducted among students from the faculties of economics in the Balkan countries (Macedonia, Serbia, Montenegro, Bosnia and Herzegovina and Slovenia) will be presented to find out the level of students' familiarity with the functioning of the auditing profession and the interest for auditing to be their life calling.
Key words: audit, certified auditor, student, institute of certified auditors
| Item Type: | Article |
|---|---|
| Subjects: | Social Sciences > Economics and business |
| Divisions: | Faculty of Economics |
| Depositing User: | Janka Dimitrova |
| Date Deposited: | 17 Nov 2020 08:54 |
| Last Modified: | 17 Nov 2020 08:54 |
| URI: | https://eprints.ugd.edu.mk/id/eprint/26755 |
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