PUBLIC TENDER CONTRACTS - AUDIT APPROACH

Authors

  • Zdenka Vidovič Court of audit of Republic of Slovenia, Slovenska c. 50, Ljubljana Author
  • Đorđe Vujović Student master studija Visoka škola za menadžment i ekonomiju Kragujevac Author

Keywords:

audit, contracting, procedures

Abstract

The revision of the contract may be performed as part of another audit or as a separate audit. Auditors usually do not have enough experience in this area. The approach to contract review is similar to that of other types of audit. This type of audit also requires the determination of audit objectives, the identification and examination of internal controls, the testing of data details and their evaluation, and the reporting of audit findings.

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References

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Published

2021-12-31

How to Cite

Vidovič, Z., & Vujović, Đorđe. (2021). PUBLIC TENDER CONTRACTS - AUDIT APPROACH. The Journal Law Review of Public Sector, 1(2), 43-60. https://rpjs-journal.com/index.php/rpjs/article/view/31

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