THE SIGNIFICANCE OF AUDIT AND AUDIT OPINIONS IN THE CONTEMPORARY ENVIRONMENT

Autori

  • Marko Milašinović Univerzitet u Kragujevcu, Fakultet za hotelijerstvo i turizam u Vrnjačkoj Banji, Srbija
  • Snežana Knežević Univerzitet u Beogradu, Fakultet organizacionih nauka, Srbija
  • Aleksandra Mitrović Univerzitet u Kragujevcu, Fakultet za hotelijerstvo i turizam u Vrnjačkoj Banji, Srbija

DOI:

https://doi.org/10.56362/Rev2298021M

Ključne reči:

audit, significance, public companies, audit opinions

Apstrakt

Audit is of great importance for making business and financial decisions. When we talk about public sector companies, we can see that it should be implemented in such a way as to help the same companies fulfill their duty to be a responsible and transparent public. Therefore, this paper analyzes the audit in the context of its importance and its implementation in public companies. In addition, an analysis of the results of the research of the expressed audit opinions of public companies in the period from 2016­2020 was performed years, which operate in the city of Kraljevo.

Reference

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2022-06-26

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