Pregledni rad
CAUSES OF AUDITOR MISTAKES IN PUBLISHED AUDIT REPORTS IN BOSNIA AND HERZEGOVINA
Hrvoje Šapina
Sabina Ibrahimagić
Sažetak
The authors carried out research in which they identified errors in published audit reports carried out by some independent auditors from Bosnia and Herzegovina. They also carried out the analysis on causes for the identified errors. Through the analysis of the collected audit reports it has been established the existence of numerous deviations comparing to the requirements of the International Standards on Auditing (ISA) 700 and 701, with aspect of the formal contents of the reports as well as the essence of the reports. The research established that the causes of the identified errors are: inadequate legislature in Bosnia and Herzegovina, inadequate continuous education of the auditors, insufficiently developed auditing practice, absence or inadequate internal control of quality in most audit firms, and absence of public supervision on the state level. The recently passed law which refers to accounting and auditing opens some more space for certain improvements, especially through establishing the Audit Chamber and the Public Supervision Board.
Ključne riječi
International auditing standards; audit reports; errors of auditor
Hrčak ID:
77606
URI
Datum izdavanja:
1.12.2011.
Posjeta: 1.538 *