PROFESIONALNA EDUKACIJA REVIZORA I KVALITET REVIZIJE NAKON PROMJENA U RAČUNOVODSTVENOM REGULATORNOM OKVIRU
PROFESSIONAL EDUCATION OF THE AUDITORS AND AUDIT QUALITY AFTER CHANGING IN THE ACCOUNTING REGULATORY FRAMEWORK

Summary/Abstract: The business environment, regulatory bodies and changes in the accounting and auditing legislation significantly influence education of auditors and taudit quality. This paper aims to explain how these factors lead to increase demand for continuous improvement of accountants and auditors. While the changes in International Standards on Auditing (ISA) and International Accounting Standards (IAS) are considered as internal changes in accounting profession, Basel III is considered as one of the external factors that leads to changes in the banking sector what caused auditor's obligation to learn these changes and apply in the audit process. This paper presents the conceptual framework of accounting and auditing standards and Basel III, as well as their impact and relationship with audit quality.

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