The Influence of the Audit on the Quality of the Company’s Financial Reporting
The Influence of the Audit on the Quality of the Company’s Financial Reporting

Author(s): Ana Milijić, Andrija Popović, Vanja Vukojević
Subject(s): Social Sciences
Published by: Udruženje ekonomista i menadžera Balkana
Keywords: Audit; Financial reporting; Business decision-making
Summary/Abstract: The financial collapse of world-famous companies at the end of the last and the beginning of this century actualized the problem of the quality of financial reporting. The factual situation is that manipulative actions most often occur in financial reports, where the practice of creative accounting reporting threatens to endanger not only the accounting profession but also mislead managers when making crucial investment decisions. Accordingly, the purpose of the work is to review the most important aspects of business and determine the spheres in which there is the greatest risk of materially significant errors. The subject of the work will be research and analysis of business situations that favor manipulations, as well as an assessment of the quality of financial reporting.

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