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2001, vol. 4, br. 13, str. 17-23
Revizija računovodstvenih izveštaja u 2001
Institut za ekonomiku i finansije - IEF, Beograd
Sažetak
(ne postoji na srpskom)
International auditing standards and practice foresee the audit of financial statements to be completed nine months after the expiration of the business or calendar year for which the audit is carried out. Having in mind professional and ethic obligations of the chose auditor that he/she should during the audit of financial statements, obligatory, inter alia, check on the spot the accomplished procedure of annual stock-taking and reconciliation of the actual state with the bookkeeping state, it practically means that the choice and agreeing on the audit should be, by rule, completed before annual stock-taking and closing of business books. In case those who are under obligation to be subject to statutory audits for 2000, haue not agreed with the appropriate organization as defined in Article 4 of the Law on Audit, for the audit to be carried out before the expiration of the business year, i.e. before the annual stock-taking, should do it immediately in order to enable the auditor to check subsequently reconciliation of the bookkeeping state with the actual state, and by this enable preparation and submission of trustworthy audit report, all in accordance with the Article 16 of the By-laws on the way of carrying out the audit of financial statements Official Gazette of FRY No. 19/97.

O članku

jezik rada: srpski
vrsta rada: članak
objavljen u SCIndeksu: 20.05.2009.

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