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2021, vol. 12, br. 2, str. 23-38
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Politička neutralnost u revizorskoj profesiji - stavovi ispitanika u Republici Srbiji
Political neutrality in the audit profession: Attitudes of respondents in the Republic of Serbia
Sažetak
Politička neutralnost predstavlja nezavisnost, odnosno izolovanost pojedinca od aktivnosti političkih organizacija, kao i od svih drugih aktivnosti koje se mogu smatrati podređenim direktnom ili indirektnom političkom uticaju. Na individualnom nivou, tačnije posmatrano sa aspekta revizora kao pojedinca, postoje dva koncepta političke neutralnosti. Predmet ovog rada je istraživanje stavova ispitanika koji rade na poslovima revizije o političkoj neutralnosti i izazovima vezanim za političku neutralnost. Istraživanje je sprovedeno putem upitnika distribuiranog na adrese osoba angažovanih na poslovima revizije u Republici Srbiji. Glavni zaključak je da je potrebno preduzeti određene aktivnosti kako bi se poboljšala svest osoba koji rade na poslovima revizije o političkoj neutralnosti, njenom značaju, pretnjama koje mogu narušiti političku neutralnost i merama zaštite koje se mogu preduzeti na individualnom i kolektivnom nivou za očuvanje političke neutralnosti revizora kao pojedinca i revizorske kompanije.
Abstract
Political neutrality represents independence from the political activities, as well as from all other activities that can be considered subordinated to direct or indirect political influence. At the individual level, there are two concepts of political neutrality. The subject of this paper is research on the attitudes of respondents engaged in audit profession on political neutrality and challenges to political neutrality. The research was conducted through a survey distributed to the addresses of persons engaged in audit profession in the Republic of Serbia. The main conclusion is that it is necessary to reconsider certain measures to improve the awareness of persons engaged in audit profession on political neutrality, its importance, threats that may violate political neutrality, and protection measures that can be taken at the individual and collective level to preserve political neutrality and audit firms.
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