ULOGA KVALITETA REVIZIJE KAO ALATA KORPORATIVNOG UPRAVLJANJA
THE ROLE OF AUDITING QUALITY AS A TOOL OF CORPORATE GOVERNANCE

Summary/Abstract: The purpose of this research is to investigate the connection between the quality of auditing and corporate governance and also to prove that standard audit reports enhance the credibility of financial reports of the audited corporations. The empiric part of research of the factors of auditing quality processes is being done by the method of survey as a questionnaire in order to collect and examine the data, information, attitudes and opinions of the examinees about the topic of research with the usage of sample. This research has shown that the financial analysis is an important tool that managers use in the governing and that there is a strong connection between the quality of the audit and corporate governance. Applicable legal regulations does not stipulate that the reports of the financial analysis are drawn up, submitted or made public and also does not stipulate by which indicators the performance of a corporate society can be measured. That is why there is inequality in informing all interested users of business reports, and the deprivation of information on all significant aspects of the company's operations.

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