PROFESSIONAL STANDARDS AND CODE OF ETHICS OF STATE AUDITING
Keywords:
objects of law, state, subjects of lawAbstract
Due to the necessary existence of different types of audit, state audit has also developed, which is why a large number of definitions for it appear in professional and scientific literature. In the Republic of Serbia, audit is defined by legal acts, which directs its activity to the audit of public expenditures, public enterprises and budget institutions, i.e. the audit of financial statements of public enterprises and institutions. There is a consensus among domestic and foreign authors about the existence of several types of audit. They agree that there are several divisions of audit, depending on the classification criteria. This paper covers the specifics of state audit based on the normative regulations of the International Standards on Auditing, as well as the ethical standards that state auditors must adhere to.Downloads
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