PET ELEMENATA ZA KVALITETNIJI REVIZORSKI ANGAŽMAN
DOI:
https://doi.org/10.56362/Rev22100079JKljučne reči:
revizija, revizorski angažman, elementi kvaliteta revizije, efektivnost i efikasnostApstrakt
Kvalitetan revizorski anga- žman je onaj koji je završen u planiranim rokovima, sa minimalnim troškovima društva za reviziju. Preduslovi za njegovo ostvarivanje su efikasno druš- tvo za reviziju i efikasan revizorski tim. U radu se razmatra pet elemenata za kvalitetniji revizorski angažman. Implementacijom svih pet elemenata u sprovođenje revizorskih angažmana moguće je obezbediti povećanje efikasnosti i efektivnosti revizorskih angažmana.
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Strategija zapošljavanja u Republici Srbiji za period od 2021. Do 2026. godine – „Službeni glasnik RS“, br. 18 od 1. marta 2021, 36 od 9. aprila 2021 – ispravka.
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