期刊名称：Annals of Dunărea de Jos University. Fascicle I : Economics and Applied Informatics
印刷版ISSN：1584-0409
出版年度：2019
期号：1
页码：1-7
出版社：Dunarea de Jos University of Galati
摘要：In our paper, we have focused on determinant factors and their impact on the audit of
public enterprises in Kosovo. In addition, we have analyzed the impact of audit quality on
improving transparency and accountability of public enterprises. The study also assesses
factors that affect effectiveness and ineffectiveness of information in the audit reports of the
Kosovo National Audit Office. The data were obtained based on observations,
documentation, questionnaires and interviews. Respondents were internal auditors of
public enterprises in Kosovo as well as external auditors of the Office of the Auditor General
in Kosovo. This research was designed using primary and secondary sources of data and
was carried out according to statistical analysis methods using the average algebraic size
method and absolute variation indicators. The findings of this paper suggest that external
auditors consider the potential risk of errors and fraud as being high, that they have
aversive attitudes against errors and fraud, and that for them there exists a negative
relationship between errors and fraud and financial reporting. Also, the quality of the
external audit positively affects the detection of fraud and anomalies within financial
statements.
关键词：Kosovo; External audit; Public
enterprises; Financial statements
