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- Title
ZBULIMI I GJETJEVE SI FAKTE PËR AUDITIMIN.
- Authors
MAÇASTENA, Sylejman; FEJZA, Vlora
- Abstract
The role of the auditor is to identify relevant facts facing the opposite party interests on the one hand and with the care of a third party for storage of property. Appearance of a conflict of interests, in an indirect way influences the quality of the performance of the audit process. Auditor tends to explore all available materials that detect eventual findings and presents them as samples during the proceedings. Avoiding contradictions between the owners, management and auditors, will be overcome with meaningful coordination between the parties. This shall be done by an auditing process conducted successfully for interested parties. The success of the audit process will depend on the application of international auditing standards that will be reflected in meeting threefold.
- Publication
Vizione, 2016, Vol 25, p329
- ISSN
1409-8962
- Publication type
Article