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2013, iss. 29, pp. 119-129
The characteristics and structure of audit opinions in the Republic of Serbia
University of Novi Sad, Faculty of Economy, Subotica

emailjaksicd@ef.uns.ac.rs, mijick@ef.uns.ac.rs
Keywords: financial statements audit; audit firms; audit opinion; International Standards on Auditing
Abstract
This paper explores the market of audit services in the Republic of Serbia through the analysis of the characteristics and structures of expressed audit opinions. After reviewing the basic characteristics and the regulatory framework of financial statements audit in the Republic of Serbia, the paper presents the distribution of different audit opinions in the total number of financial statement audits at the national level. After that, non- parametric tests were performed in order to compare audit firms according to the structure of issued audit opinions. The results show that there is a statistically significant difference in audit opinions between audit firms.
References
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article language: Serbian
document type: Scientific Paper
published in SCIndeks: 02/09/2013

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