Basic determinants ?f audit sampling with overview on practice in republic of Srpska
In frst stages of development of the auditing profession it was not unusual for the auditor to review nearly entire accounting records of the audited company. However, with companies’ growth, both in size and in complexity, it became cost-ineffcient to assess the complete documentation. Audit of fn...
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Format: | Article |
Language: | English |
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University of Banja Luka, Faculty of Economics
2021-05-01
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Series: | Acta Economica |
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Online Access: | http://ae.ef.unibl.org/index.php/ae/article/view/360 |