Audit components: Literature Review on Audit Plan, Risk and Materiality and Internal Control

  • Flamur Bunjaku

Abstract

This paper is an attempt to shed some light into auditing process. Our main focuses in this paper were main audit components, such as audit plan, risk and materiality, and internal control. The relevant literature review is provided to support our arguments regarding above mentioned auditing components. Based on the literature review it was found that each of these auditing components are of a great interest for any auditing process. In addition, given the dynamics of the companies in the modern globalized world, the latter components should be approached in a dynamic manner.

Published
Feb 11, 2019
How to Cite
BUNJAKU, Flamur. Audit components: Literature Review on Audit Plan, Risk and Materiality and Internal Control. Journal of Economics, [S.l.], v. 4, n. 1, p. 36-43, feb. 2019. ISSN 1857-9973. Available at: <http://js.ugd.edu.mk/index.php/JE/article/view/2737>. Date accessed: 20 apr. 2019.
Section
Economics (Microeconomics, Macroeconomics, International Economics)