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sisvu:description CONCEPT, ROLE AND HISTORICAL DEVELOPMENT OF AUDIT Concept of audit in market economies. The role of audit in market economies (protecting the interest of owners of capital, creating a reliable information background for management, aid in rasinig capital, creating added value, preventing fraud and error). Basic features of an audit. Stages of audit process. Relation between control and auditing. Relation betwen accounting and auditing. Historical developemnt of auditing. Audit tasks in the context of historical development. BASIC TYPES OF AUDIT Criteria for differentiating between different types of audit. External audit and internal audit. Audit of financial statements. Commercial audit and government audit. Audit of information systems. AUDITING PRINCIPLES Basic principles in performing audit of financial statements. The principle of professional ethics. The principle of independence. The principle of professinal competence. The principle of evidence. The principle of fair reporting. The accountability principle. The principle of legality. Auditing principles as a starting point of auditing standards. Generally Accepted Auditing Standards (GAAS). Auditing principles in International Standards of Auditing (ISA). OBJECT AND SUBJECT MATTER OF AUDIT Criteria for assessing whether financial statements are true and fair (accounting principles, accounting standards, accounting policies, legal regulations). The procedure of assessing a true and fair picture of financial statements (auditing standards, code of professional ethics, legal regulations). 391 AUDITING METHODS General methods (by inducing, by deducing, by experience). Specific methodds of auditing (methods of examination intensity, direction of examination, the scope of examination, the way of examination). The use of sample in auditing. Analytical auditing procedures (comparative reports, structural reports, financial ratios). PROCES OF AUDITING FINANCIAL STATEMENTS Auditor's and management responsibility. Undertaking the audit task. Learning about the clien (en)
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