ZNAČAJ REVIZIJE U PROCESU PRIDRUŽIVANJA EVROPSKOJ UNIJI
THE IMPORTANCE OF AUDITING FOR THE EU ACCESSION PROCESS

Summary/Abstract: Orientation towards market economy and the desire to include the countries of former Yugoslavia in the modern economic courses required the reform of the economic system and thus reform of the accounting system was a necessary prerequisite for achieving this goal. A change of the accounting system was required in order to adapt to the accounting systems of developed countries, which practically meant that former accounting rules have been replaced by accounting standards. Accounting standards provide the necessary information for the management to make decisions. The management of modern business enterprise is faced with the need for business decision-making in relation to the achievement of business goals, which is a minimum requirement for the activities of the company carried out efficiently, effectively, efficiently and fairly.

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