标题：Specific problem arising in course of audit as an organic part of economic practice in the context of application of theoretical aspects of auditing
期刊名称：International Scientific Journal of Management Information Systems
印刷版ISSN：1452-774X
出版年度：2010
卷号：5
期号：2
页码：014-022
出版社：University of Novi Sad
摘要：The goal of this article is to point out the importance of audit theoretical aspects, and that mostly by the solution of specifics problems of auditing practice. The purpose of the audit is to express the auditor's opinion on the financial statements deals with whether the financial statements are prepared, in all material respects, in accordance with the applicable financial reporting framework. In our article we fixated on the analysis of the chosen specifics problems of auditing practice and in this case we provided the proposal to solution these problems in accordance with theoretical aspects of auditing.
