Uloga i značaj revizijskog uzorkovanja u savremenom preduzeću

Abstract

Auditing is an activity that is present in today's world at every step and in every branch of the economy. When we mean the audit of financial operations, it means that the audit is carried out on the total financial operations of the entity in a certain period of time or includes the audit of a specific economic sector. The audit of financial operations is carried out with the aim of determining the actual financial condition of the entity in a certain period. It is also carried out in situations where there is suspicion of misuse of financial documents or in other situations when management authorities require it. It differs from other types of audit, not only because the subject of the audit is financial statements, but it is necessary that its auditors possess professional and ethical qualities. The audit of financial statements includes the collection and evaluation of evidence in a systematic way, which creates a basis for validating financial statements and checking their compliance with international accounting standards and international financial reporting standards.