TRENDS IN THE CONCEPTS OF KNOWLEDGE NEEDED BY ACCOUNTANTS AND AUDITORS SUMMARY
DOI:
https://doi.org/10.5937/Rev2092087BKljučne reči:
The nature of an entity, the role of accounting, financial and non-financial reporting.Apstrakt
The aim of this paper is to preliminarily review the drivers of change and future trends in the areas of accountants and auditor’s activities, to assess necessary competencies, knowledge and skills that members of this profession will need in the future. The key drivers of these new trends are information technology and new values.
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