| Title |
Audito misija ir dabarties iššūkiai / |
| Translation of Title |
Auditing mission and present challengers. |
| Authors |
Lakis, Vaclovas |
| Full Text |
|
| Is Part of |
Tiltai : humanitariniai ir socialiniai mokslai. 2005, nr. 4, p. 87-91.. ISSN 1392-3137 |
| Keywords [eng] |
Auditing ; Vocational qualifications |
| Abstract [eng] |
The article investigates auditing role and its functions in modern country's economy, discusses the auditing position and regulation system. It analyses the influence which is made by continuously changing economic conditions on auditing development. The work is based on the comparative analysis of the auditing in Lithuania and other countries, on critical evaluation of the auditing law, international and national auditing standards. The article investigates the obstacles in gaining auditor's qualification, auditor's performance, the application of its results. It is defined, that organizations under the audit are not always informed about the auditing facts and results, and the assessment is not fully presented. Valid information would allow companies under auditing to manage the risk performance. |
| Type |
Journal article |
| Language |
Lithuanian |
| Publication date |
2005 |
