Dimitrova, Janka and Gorgieva-Trajkovska, Olivera and Kostadinovski, Aleksandar (2013) Experts inclusion in the audit for better audit reports. Јубилејна меѓународна научнопрактична конференција-Финансиите и финансиското сметководство-состојби,тенденции, перспективи, Стопанска академија Ценов, Свиштов, Бугарија, 2013. ISSN 978-954-23-0910-9
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Abstract
Audit education and experience enables the auditor to learn about issues related to the work of the auditor general but are not required to possess expert knowledge that otherwise has educated or qualified person to be engaged in the practice of any other profession or occupation. The auditor has not the same expertise and therefore can’t always challenging assumptions and methods of the expert but the auditor should obtain and review the assumptions and methods used to assess whether they are appropriate and logical based on the audit knowledge of the business operations and the results of other audit procedures.
Keywords: auditor, expert audit procedures, methods, tests
| Item Type: | Article |
|---|---|
| Subjects: | Social Sciences > Economics and business |
| Divisions: | Faculty of Economics |
| Depositing User: | Janka Dimitrova |
| Date Deposited: | 23 Dec 2013 15:02 |
| Last Modified: | 07 Aug 2015 08:04 |
| URI: | https://eprints.ugd.edu.mk/id/eprint/8482 |
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