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2011, vol. 14, iss. 53, pp. 75-83
Performances of audit firms in Serbia in the 2008-2009
University of Novi Sad, Faculty of Economy, Subotica
The main objective of this paper is to evaluate performance of audit firms in Republic of Serbia in period 2008-2009. At the moment, there are 42 audit firms registered in Serbia, from so called 'big four' to small local firms. Audit firms in Serbia had a good profitability in year 2008 and 2009. Financial statement audit business was prosperous, which resulted in increase in number of audit firms. Indicators of significance of audit firms, in terms of turnover and number of employees, showed dominance of 'big four' audit firms. On the other hand, small audit firmed had a higher relative profitability ratios.
*** (2006-2009) Zakon o računovodstvu i reviziji. Službeni glasnik RS, br. 46/06. i 111/09
Andrić, M., Krsmanović, B., Jakšić, D. (2009) Revizija - teorija i praksa. Subotica: Ekonomski fakultet
Newbold, P., Carlson, W.L., Thorne, B.M. (2010) Statistics for business and economics. New Jersey: Pearson
Žižić, M., Lovrić, M., Pavličić, D. (2006) Metodi statističke analize. Beograd: Ekonomski fakultet


article language: Serbian
document type: Professional Paper
published in SCIndeks: 27/07/2011