THE AUDITING PROFESSION-A LIFELONG CHALLENGE FOR BALKAN'S STUDENTS
Auditing, understood as a method of examination, aims to help in the responsibility
and control in conducting the economic and financial activities in the company. It
(above all, its independent opinion) assures users of financial statement information
that their decisions or actions will not be taken on the basis of unknown and unaudited
business financial events.
Having in mind the huge role of the audit to raise the credibility of the financial
statements, the subject and goal of research in this paper will be the development and
functioning of the audit profession in some Balkan countries (Macedonia, Serbia,
Montenegro, Bosnia and Herzegovina and Slovenia).
In addition, a research will be presented on the necessary qualifications (education)
for taking the exam for certified auditor, body conducting the exam, body issuing the
license, number of exams, price, number of registered auditors and audit companies.
Additionally, a survey conducted among students from the faculties of economics in
the Balkan countries (Macedonia, Serbia, Montenegro, Bosnia and Herzegovina and
Slovenia) will be presented to find out the level of students' familiarity with the
functioning of the auditing profession and the interest for auditing to be their life
Economics, Prilep, 2004, p.44
2. Stanoevski PhD .Stanoe, Control and Audit, Faculty of Economics - Skopje, 1998, p.
9. https://www.rkfBosnia and Herzegovina.ba/
10. Dimitrova, PhD. Janka "Audit - theoretical and practical aspects", University Goce
Delchev - Stip, 2020 p.63
11. Law on Accounting and Auditing in the Federation of Bosnia and Herzegovina ("Official
Gazette of the Federation of Bosnia and Herzegovina", No. 83/09).