Oditor, No. 11/2015

Stevo Gavrić, dipl. ecc[45]

UDK: 006.44:657.6


The theme of this article is to present the importance of international auditing standards, the provisions of the Lima Declaration, as well as the international organization of state audit (INTOSAI). Regional working groups are spread on all continents promote the objectives of INTOSAI in their regions, thus providing members the opportunity for professional and technical cooperation at the regional level. Do to the audit process successfully completed, with the expertise and training of auditors, require use of and adherence to standards audit.
Many states have laws on the public sector audit incorporate the provisions of the Lima Declaration, in the sense that it is the responsibility of the budget and performance audits of public companies. For example 24 countries within the European Union’s laws on public sector auditing within the jurisdiction of the Supreme Audit Institutions put the audit of public companies.

Key words: Lima Declaration, The international auditing standards, spread on all continents, professional and technical cooperation

[45]Stevo Gavrić, Batchelor of economics, University of Business Studies, Jovana Duĉića no. 23a, Banja Luka, Bosnia and Herzegovina.