Модалитети морала у ревизорској професији са аспекта филозофије др Николаја Велимировића
The Modalities of Morality in the Auditing Profession from the Aspect of the Philosophy of Nikolaj Velimirović

Summary/Abstract: The subject of this paper is the application of philosophy, religion and the world concepts of life to audit theory and practice. Due to the thought of Nikolaj Velimirović’s thoughts and work, the paper emphasizes the necessity of improving the auditing profession, through his thoughts that are endless, eternal, divine and applicable to the moral performance of auditors and auditing societies in a modern business environment. It lists the audit regulations that tangle the moral aspect of the auditor’s work and drawn out the cross-sectional meetings with the moral aspects expressed by Nikolaj to the global process of auditing the financial statements. On the basis of theoretical reviews of Nikolaj’s opinion, it was concluded that the starting hypotheses from the beginning of work have been confirmed and that there is a possibility for further research regarding the detailed application of Nikolaj’s thoughts in all stages of the audit of the financial statements.

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