KONTROLA I REVIZIJA

On successful completion of this exam, students should be able to: -explain the nature of financial statement audits and why audits are demanded by society; -understand the audit process, from accepting the client to creating documentation; -explain the relationship between evidence and audit risk; -describe and evaluate internal controls, techniques, and audit tests; -identify and describe the work and evidence obtained by the auditor to meet the objectives of audit engagements and the application of the International Standards on Auditing; -explain the different types of auditor"s report