Правни положај друштва за ревизију. Хармонизација прописа Србије и Републике Српске са правом Европске уније
Legal Status of the Auditing Companies. Harmonization of regulations of the Republic of Serbia and the Republic of Srpska with law of the European Union

Author(s): Ljubiša Dabić
Subject(s): Social Sciences, Law, Constitution, Jurisprudence
Published by: Правни факултет Универзитета у Источном Сарајеву
Keywords: Auditing Company; Statutory audit; Directive 2006/43/EC; Harmonization of regulations;
Summary/Abstract: In his work the author analyzes, on the one hand, the newly enacted legal solutions (2013) on the legal status of the auditing companies in Serbia and valid solutions in the Republic of Srpska (from 2009 as amended in 2011) and, on the other hand, he determines the degree of harmonization with relevant regulations of the European Union, primarily with Directive 2006/43/EC. In this study a comparative legal method is utilized. Legal solutions of Serbia and Republic of Srpska are compared, first to the solutions of the European Union and then sporadically with solutions of neighboring countries (Slovenia, Croatia, Macedonia, and Montenegro).The Directive 2006/43/EC stipulates that the audit might be performed by individuals as a „statutory auditors“ who are enrolled in the appropriate register, and the „audit companies“, as a legal person or any other entity,regardless of its legal form, which are authorized by the competent authority of the Member State of the EU to carry out the statutory audit.In his work the author evaluates several relevant issues, namely:conceptual definition, origination, legal form and status of the auditing companies; conditions under which companies can perform the audit;conflict of interests and independence of the auditing companies.

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