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2013, vol. 6, iss. 3, pp. 84-101
Financial audit as a tool for the improvement of financial reporting informativeness
Megatrend University, Faculty of Management, Zaječar

emailugrinov.dragan@gmail.com, stojanovaleksander@gmail.com
Abstract
An audit of financial statements is a process used to examine documents, reports and other relevant information in order to collect sufficient, adequate and reliable evidence, based on which auditors can express their opinion as to whether the inspected financial statements of the auditee provide a true and fair overview of their financial condition, results of operations and cash flows in accordance with accepted accounting principles and standards. The review process consists of a series of tasks. Audit tasks can be done more efficiently if the auditor uses the blueprint of tasks based on the process model. Model of audit methodology corresponds to the scientific research model. The conceptual framework which has been developed for accounting in many different countries is based on the postulate that financial statements should be useful to those to whom they are intended.
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article language: Serbian
document type: Professional Paper
published in SCIndeks: 07/11/2013