| Abstract [eng] |
The latter often becomes a key competitive advantage for any organisation. Over the past few decades, the quality of audit services (especially independent external financial audit services) became one of the most relevant and widely discussed topics among the executives, scientists, researchers, and other interested parties. It is often emphasised that audit and its quality enables the proper functioning of the market mechanism, what is important not only for a particular business, but also to the entire economy of the country and its development. The aim of this paper is to analyse and evaluate the quality of finanacial audit service in Lithuania, on the basis of a methodology developed, and present recommendations for its improvement. |
