Audit Processes and Reports

Authors

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

Keywords:

audit processes, financial reporting, audit report

Abstract

The main goal of the audit is the research of the financial report in accordance with the established framework of financial reporting, that is, examining whether the financial reports truthfully and objectively show the financial situation of the business entity in all important issues, the results of operations and changes in the financial position of the business entity and the expression of the authoritative comparative opinion on the verification of financial reports communicated with the stakeholders in the form of an audit report.

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

Dichevska, S. ., Malakovska, M. ., Nikolovski, P. ., Blazheva, S. ., & Mircheska, K. . (2020). Audit Processes and Reports. International Journal of Sciences: Basic and Applied Research (IJSBAR), 54(2), 213–221. Retrieved from https://gssrr.org/index.php/JournalOfBasicAndApplied/article/view/11271

Issue

Vol. 54 No. 2 (2020)

Section

Articles

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