OKONČANJE POSTUPKA DRŽAVNE REVIZIJE
CONCLUSION OF THE STATE AUDIT PROCEDURE

Summary/Abstract: The audit report must be of good quality because it is the only way to ensure good understanding of findings reported by the auditor.Poor quality report could nullify all the good work of the auditor. Only the final auditing report is available to the public. The audit report hive value to the financial reports due to objective and independent opinion of the auditor on the reality of the financial report. Elements of the audit findings depend on the goal and the subject of the audit. Assessment of the elements of the audit findings are usually an integral part of the audit conclusion.

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