АСПЕКТИ ФИЛОЗОФСКИХ МИСЛИ ВЛАДИКЕ НИКОЛАЈА ВЕЛИМИРОВИЋА У ФУНКЦИЈИ САВРЕМЕНИХ ИЗАЗОВА РЕВИЗОРСКЕ ПРОФЕСИЈЕ
ASPECTS OF PHILOSOPHICAL THOUGHTS BY BISHOP NIKOLAI VELIMIROVICH IN THE FUNCTION OF CONTEMPORARY CHALLENGES OF THE AUDITING PROFESSION

Summary/Abstract: In this paper, emphasis will be placed on the timelessness and vision of Bishop Nikolai Velimirovich. His written works, philosophical thoughts and words are analyzed inthe paper through the prism of the actuality of their application to the challenges in thefield of contemporary auditing profession. External auditors are burdened with the demands placed before them in increasingly complex global business conditions. The professional reviewer puts them in line with professional standards in correspondence withaudit clients during the audit of their financial statements, and the issuance of auditor’sopinion. Due to the specificity of the audit process, the quality of the audit of the financial statements requires the identification of a number of factors that affect it. The auditing profession continually explores the ways and possibilities of increasing the qualityof service delivery, in the contemporary circumstances of corporate business and their financial reporting roles. Auditors provide services in various fields of industry, both in theprivate and public sectors, and in front of them, the profession places demands on acquiring new and up-to-date knowledge from specific areas of business, which requires permanent professional development. The auditing profession worldwide harmonizes its business with the high ethical standards prescribed by the Code of Ethics for ProfessionalAccountants, adopted by the International Ethics Standards Board for Accountants (IESBA). This work will monitor the auditing profession through professional skills, quality ofservice, confidentiality and credibility, from the Bishop Nikolai Velimirovich’s brightness, which is still a relevant and contemporary thinker and priest. Emphasis will be placedin the work in accordance with the challenges posed before the auditing profession, which can be overcome in ways recommended by the philosophy and theology of Bishop Nikolai Velimirovich. His thoughts are infinite, eternal, divine, applicable in every profession, and this paper states that they can influence the business of the auditing profession.

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