?udit ?vidence

Authors

  • Maja Malakovska Faculty of Economics, University “St.Kliment Ohridski” – Bitola, Marksova 133, Prilep 7500, Republic of North Macedonia
  • Snezhana Dichevska Faculty of Toursm and Hospitality “St.Kliment Ohridski” – Bitola, Marksova 133, Ohrid 6000, Republic of North Macedonia
  • Katerina Mircheska Faculty of Economics, University “St.Kliment Ohridski” – Bitola, Marksova 133, Prilep 7500, Republic of North Macedonia
  • Pece Nikolovski Faculty of Economics, University “St.Kliment Ohridski” – Bitola, Marksova 133, Prilep 7500, Republic of North Macedonia
  • Slavica Blazheva Faculty of Economics, University “St.Kliment Ohridski” – Bitola, Marksova 133, Prilep 7500, Republic of North Macedonia

Keywords:

audit evidence, process of audit, audit report

Abstract

The users of financial reports of certain business entity, expect the auditor to express an opinion, on the basis of what they will base their further decisions, both for expressing the further confidence of the management, as well as for additional investments – investments in the business entity. The auditor again, to express an opinion on the financial reports of the entity, gathers accessible and appropriate evidence on the bases of which he will support his opinion.

References

. Zorica B. Lazarevska. Audit. Skopje: Facultu of Economics, 2001

. Pece Nikolovski. Audit organization on financial statements. Prilep: Faculty of Ekonomics, 2004

. Pece Nikolovski. Internal and external audit. Prilep. Faculty of Economics, 2009, pp 219

. Puncel Luis. Audit procedures. CCH a Wolters Kluwer business, 2008, pp.30

. Basu S.K: Fundamentals of auditing,Pearson Education 2009, pp.38

. Iain Gray, Stuart Manson. The Audit Process: principles, practice and cases. Cengage Learning EMEA, 2007. pp 396

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Published

2020-10-04

How to Cite

Malakovska, M. ., Dichevska, S. ., Mircheska, K. ., Nikolovski, P. ., & Blazheva, S. . (2020). ?udit ?vidence. International Journal of Sciences: Basic and Applied Research (IJSBAR), 54(2), 201–212. Retrieved from https://gssrr.org/index.php/JournalOfBasicAndApplied/article/view/11270

Issue

Vol. 54 No. 2 (2020)

Section

Articles

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