CURRENT SITUATION WITH AUDIT PROFESION IN REPUBLIC OF MACEDONIA

Abstract

Modern Auditing in the country is relatively young profession that has experience of about twenty years, but it is at a professional level which can rightly be said to be result the efforts of all participants in the review process and their users.The need for a Code of Conduct auditor appears before dinaminchnite of working conditions companies. A feature of the present conditions is that we have a transfer of capital from one place to another which is affected by various rules and work, therefore it is necessary to bring standardized rules that will apply to the overall financing izvetuvanje or rules that will applied in the preparation and presentation of financial statements. A professional auditor shall not knowingly engage in any business, occupation or activity that devalued or may disparage the integrity, objectivity or the good reputation of the profession and thus will not be consistent with the basic auditors principles.