期刊名称：Petroleum-Gas University of Ploiesti Bulletin : Economic Sciences Series
印刷版ISSN：2284-8576
电子版ISSN：2247-8582
出版年度：2018
卷号：1
页码：33-40
出版社：Petroleum-Gas University of Ploiesti
摘要：The current study focuses on the audit reports on the Serbian companies classified in the sector Iaccommodation
and food services. Audit reports, a way of reassuring a user of financial statements on
the truthfulness and objectivity of the financial statements, based on the auditor's opinion, were analysed
from two perspectives. Firstly, the structure of audit opinions expressed in the reports was investigated
from the standpoint of an accountant specialist. In addition, the study sought to address the linguistic
aspect of the opinions primarily in terms of the lexical borrowings from English. Thus, the purpose of the
study was twofold: to reach the conclusions on the development of auditors’ opinions and to point to the
most frequent loan words. It was shown that in the Republic of Serbia the auditor reports are quite
standardised containing parts that are uniform. However, there are significant exceptions. From a
linguistic point of view, a slight tendency towards orthographically adapted loan words from English was
noted as well as a general tendency towards preserving the domestic terms.
关键词：auditor’s opinion; audit reports; accommodation and food service; lexical borrowings
