期刊名称：Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
印刷版ISSN：1844-7007
出版年度：2015
期号：5
页码：5-9
语种：English
出版社：Academica Brâncuşi
摘要：Countries that are in transition,the transition from one great epoch to another,changing their socioeconomic structure,habits,organization,introduced the achievements that are regarded as dominant in the systems to which they aspire to join.It is clear that we are talking about countries like the Republic of Serbia by coming close to the EU.In the above transitional situations,in addition to the classic problems related to EU accession are observed and some others such as the future of globalization.They are not alone,reveals other changes such as very dynamic changes in the markets,especially in the capital markets.In such circumstances,equity holders and investors and management is needed is an opinion on the financial statements of companies which are the subject of their interest.Investors increasingly require the best possible protection,high-quality and timely information on important events in companies,which want to eventually buy or invest in them.An opinion on the financial statements of companies are included in the audit reports.In recent decades,more and more developing various forms of control and audit in companies.They are different external audit taking place at the beginning of the year,which relate to the previous period as dominant,but it is growing from year to year and implementation of internal audits in various forms of heterogeneous enterprises.Regardless of the form of revision of their preparation and certify qualified auditors within its scope of work.Consequently,the auditors could be viewed as intermediaries between the legal entities responsible for the issuance of the financial statements and external stakeholders.They perform their tasks independently,objectively and with a great deal of independence in their work,in order to provide the necessary information to the users of audit reports.The author highlights the importance of improving financial reporting based on internal control mechanisms,but also the importance of internal audit in all companies from the countries in transition,with special emphasis on the Republic of Serbia.
