| Abstract [eng] |
Integration of Lithuanian audit system into the market of European Union audit raises increasing requirements for existing and prospective auditors. However, the problem of professional competences of the auditors is still insufficiently analysed both in the works of Lithuanian authors and the authors of Western countries. In laws on audit of various countries, codes on professional ethics of audit, national audit standards, and also in the works of many authors, qualification of auditors, knowledge necessary for acquisition of the qualification, but not the professional competence of an auditor is discussed most of all. Only in the Code on Professional Ethics of Auditors confirmed by the International Federation of Accountants, the concept of auditor’s “skills and competence” is used. Some authors highlight the necessity to increase qualification of auditors, when evaluating risk of business, revealing mistakes and frauds. The present Master Thesis pursued to establish, whether the auditors were able to display their professional and general competences, personal features, attitudes during performance of the audits of projects funded by European Union, and how these displayed competences were valuated by the participants of the projects. |
