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2010, iss. 23, pp. 79-87
External confirmation quality management in audit based on the international standards on auditing
University of Novi Sad, Faculty of Economy, Subotica

emailjaksicd@ef.uns.ac.rs
Abstract
Reliable audit opinion requires procedures for obtaining audit evidence which could be used for basis for opinion. One of the recommended procedures for acquiring assurance on accounting data is an external confirmation. Although properly designed and controlled external confirmation requests can be very effective in obtaining appropriate audit evidence, auditors may face a number of issues that can affect the relevance and reliability of the audit evidence obtained. The objective of this paper is to raise awareness of external confirmation quality management.
References
*** (2009) Međunarodni računovodstveni standard 24 - obelodanjivanje povezanih strana. www.mfin.gov.rs, paragraf 1, pristupljeno 18. 12
*** (2009) Emerging pracice issues regarding the use of external confirmations in an audit of financial statements. IFAC, www.ifac.org, 3, pristupljeno 18. 12. 2009
*** (2009) International standard on Auditing 505-external confirmations. www.ifac.org, paragraf 6, pristupljeno 18. 12
Andrić, M., Krsmanović, B., Jakšić, D. (2009) Revizija - teorija i praksa. Subotica: Ekonomski fakultet
ISACA (2008) IS Auditing Guideline G2 Audit evidence requirement. Rolling Meadows
Porter, B., Simon, J., Hatherley, D. (2003) Principles of external auditing. New York, itd: Wiley
Savez računovođa i revizora Republike Srbije (2004) Međunarodni standardi revizije 700 - izveštaj revizora o finansijskim izveštajima. Beograd
Soltani, B. (2007) Auditing an international approach. Harlow: Pearson edu
 

About

article language: Serbian
document type: Preliminary Report
published in SCIndeks: 10/08/2010

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