| Abstract [eng] |
In these corporate world days, business specifics is a seriously competitive and the companies are compelled to search innovative technical and strategic solutions to resist in a competitive sector. The challenges and problems adequately follow the needs to overcome barriers moving towards and capturining the local and foreign markets as well as maximizing productivity, profitability indicators become the very intense penetration of globalization into the business environment consequences. European Uninion-wide is actively focused on the analysis of the efficient business local and global dissemination and the quality and legitimacy supervising the independent auditors’ impartiality, the lack of the audit firms development control, the largest audit firms’ dominance in the market and the ejection of the smaller capital companies. As a result, the mentioned factors encourage the society to rely less on the activity of listed companies and their declared results, promoting to attract a wider range of customer. Audit reports are treated as an independent secondary opinion, which enables to receive information and to purposefully use for the decisions making. The audit reports are considered as being a limited content in order to competently evaluate the financial statements. As a result, there is an identified problem, that the financial statement audit do not perform the role of the confidence increasing. |
