TV formats represent popular media content, which attracts a large number of viewers around the world. However, their legal is not regulated enough. The basic dilemma in legal theory and judicial practice is the possibility of copyright protection of TV formats. The aim of this paper is to try to determine the possibility of legal protection of the TV format as an author's work by analyzing domestic and foreign judicial practice, as well as the existing literature. Although some courts have held that a TV format can be protected as a whole, including its technical elements, this is more the exception than the rule. Most of the time, the disputed question comes down to the elements that have been copied, and concerns the basic idea or concept of the TV format. Nevertheless, there is a tendency on the international level towards more and more frequent recognition of copyright protection of TV formats, but under certain conditions. Thus, rarefaction, originality and typed structure of the format that can be repeated, as well as the way of defining the author's work in legislation are some of the elements that influence whether the TV format will be recognized and protected as an author's work.
{"title":"TV FORMAT PROTECTION THROUGH COPYRIGHT - OPPORTUNITIES AND DILEMMA","authors":"Milica Njegovan, Iva Šiđanin","doi":"10.59864/oditor12407nj","DOIUrl":"https://doi.org/10.59864/oditor12407nj","url":null,"abstract":"TV formats represent popular media content, which attracts a large number of viewers around the world. However, their legal is not regulated enough. The basic dilemma in legal theory and judicial practice is the possibility of copyright protection of TV formats. The aim of this paper is to try to determine the possibility of legal protection of the TV format as an author's work by analyzing domestic and foreign judicial practice, as well as the existing literature. Although some courts have held that a TV format can be protected as a whole, including its technical elements, this is more the exception than the rule. Most of the time, the disputed question comes down to the elements that have been copied, and concerns the basic idea or concept of the TV format. Nevertheless, there is a tendency on the international level towards more and more frequent recognition of copyright protection of TV formats, but under certain conditions. Thus, rarefaction, originality and typed structure of the format that can be repeated, as well as the way of defining the author's work in legislation are some of the elements that influence whether the TV format will be recognized and protected as an author's work.","PeriodicalId":52775,"journal":{"name":"Oditor","volume":"85 8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141016122","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Gordana Mrdak, Milija Bogavac, Milan Rajković, Miljan Žižić
Unavoidable question to determine whether there are and what is the significance for the assessment of the legal nature of securities of changes in essential form, and more precisely, the abandonment of a security as a written document in the form of an incorporeal scriptural record, regardless of whether this principle (let's call it by the principle of registration), realized in the register of accounting or computer techniques. This is where we encounter the inaccuracy of the formulation adopted until now, which did not come to the fore in the conditions of non-existence of competition in the form of securities. Namely, we identified the legal relationship from the security with its apparent form as an essential form. In order to examine the legal nature, not of a security as a form (which cannot have a legal nature in the aforementioned sense), but of the right embodied in such a form, it is clear that we are talking about and establishing the existence of possible effects of changes in the form in which it is incorporated, i.e. presented (in a dematerialized way) the same right.
{"title":"FORMA HARTIJA OD VREDNOSTI PRAVNO-EKONOMSKA ANALIZA","authors":"Gordana Mrdak, Milija Bogavac, Milan Rajković, Miljan Žižić","doi":"10.59864/oditor12401m","DOIUrl":"https://doi.org/10.59864/oditor12401m","url":null,"abstract":"Unavoidable question to determine whether there are and what is the significance for the assessment of the legal nature of securities of changes in essential form, and more precisely, the abandonment of a security as a written document in the form of an incorporeal scriptural record, regardless of whether this principle (let's call it by the principle of registration), realized in the register of accounting or computer techniques.\u0000This is where we encounter the inaccuracy of the formulation adopted until now, which did not come to the fore in the conditions of non-existence of competition in the form of securities. Namely, we identified the legal relationship from the security with its apparent form as an essential form. In order to examine the legal nature, not of a security as a form (which cannot have a legal nature in the aforementioned sense), but of the right embodied in such a form, it is clear that we are talking about and establishing the existence of possible effects of changes in the form in which it is incorporated, i.e. presented (in a dematerialized way) the same right.","PeriodicalId":52775,"journal":{"name":"Oditor","volume":"69 7","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141016482","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The identity of a state is expressed in its external relations, as well as in its internal organization, i.e. the policy it implements. A democratically formed political system implies that the state is successfully organized, the main understanding of society is freedom and justice, democracy does not know war, the principles of justice rule between groups, which means that each group with its own characteristics has the freedom to organize its life and relations with all others groups, the right of independent development must be nurtured, which complements the duties of each individual group. The paper presents the theoretical framework of the appearance of modern democratic states, describes the contemporary practice from developed political systems, expresses the effects of the modern political system and defines three approaches to assessing the validity of the political system, shows a special review of the political system of the Republic of Serbia. The scientific and social justification of this research work is based on pointing out and highlighting the factors that contribute to a greater degree of democracy and less class differences, which certainly determines the political system and society of a modern state, where the Republic of Serbia aspires to be.
{"title":"DEVELOPMENT OF MODERN DEMOCRATIC STATES AND THEIR POLITICAL SYSTEMS WITH REFERENCE TO THE POLITICAL SYSTEM OF THE REPUBLIC OF SERBIA","authors":"S. Petrović, Ratko Ljubojević, Andrija Blanuša","doi":"10.59864/oditor12406p","DOIUrl":"https://doi.org/10.59864/oditor12406p","url":null,"abstract":"The identity of a state is expressed in its external relations, as well as in its internal organization, i.e. the policy it implements. A democratically formed political system implies that the state is successfully organized, the main understanding of society is freedom and justice, democracy does not know war, the principles of justice rule between groups, which means that each group with its own characteristics has the freedom to organize its life and relations with all others groups, the right of independent development must be nurtured, which complements the duties of each individual group. The paper presents the theoretical framework of the appearance of modern democratic states, describes the contemporary practice from developed political systems, expresses the effects of the modern political system and defines three approaches to assessing the validity of the political system, shows a special review of the political system of the Republic of Serbia. The scientific and social justification of this research work is based on pointing out and highlighting the factors that contribute to a greater degree of democracy and less class differences, which certainly determines the political system and society of a modern state, where the Republic of Serbia aspires to be.","PeriodicalId":52775,"journal":{"name":"Oditor","volume":"92 9","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141017466","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The development of an officer's career is a very complex process and is determined by numerous factors. The main goal of the paper is to examine the influence of three groups of determinants on the career development of officers of the Serbian Armed Forces (SAF). The survey was conducted on a sample of 219 respondents in 2016 using descriptive and factor analysis (Principal Component Analysis). Descriptive analysis was performed using three groups of determinants, namely: 1) normative-legal assumptions; 2) various subjects of human resources management and 3) planning, selection, training, training and deployment of officers on duty. Factor analysis (orthogonal rotation, Gutman-Kaiser criterion) was performed on a set of 16 manifest variables. The results showed that six factors "determinants of officer career development" have the greatest influence on officer career development.
{"title":"DETERMINANTS OF THE CAREER DEVELOPMENT OF SERBIAN ARMY OFFICERS","authors":"V. Ristić, Anita Pešić, Dragan Bojanić","doi":"10.59864/oditor12404r","DOIUrl":"https://doi.org/10.59864/oditor12404r","url":null,"abstract":"The development of an officer's career is a very complex process and is determined by numerous factors. The main goal of the paper is to examine the influence of three groups of determinants on the career development of officers of the Serbian Armed Forces (SAF). The survey was conducted on a sample of 219 respondents in 2016 using descriptive and factor analysis (Principal Component Analysis). Descriptive analysis was performed using three groups of determinants, namely: 1) normative-legal assumptions; 2) various subjects of human resources management and 3) planning, selection, training, training and deployment of officers on duty. Factor analysis (orthogonal rotation, Gutman-Kaiser criterion) was performed on a set of 16 manifest variables. The results showed that six factors \"determinants of officer career development\" have the greatest influence on officer career development.","PeriodicalId":52775,"journal":{"name":"Oditor","volume":"193 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141015326","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The subject of research in this paper is the impact of the crisis in Ukraine on the volatility of the ruble and oil, as well as the correlation of these values with each other. In order to investigate the impact of the crisis in Ukraine as an external shock on the volatility of the ruble and crude oil, changes in the ratio of their values were analyzed on a daily basis, in the observed period during 2022 and the first four months of 2023. The analysis of time series, and then the comparative analysis of the mentioned data and the use of the GARCH model determined a certain divergence in the very nature of the behavior and movement of the ruble and oil immediately before the beginning and during the crisis in Ukraine, during the observed period. There is no doubt that the Russian currency and crude oil markets behaved much more volatile in this period, which implies a significantly greater impact on economic activities, bearing in mind the instability of the value of the ruble and oil as significant factors affecting the overall economic trends in the world.
{"title":"INTERDEPENDENCE OF OIL PRICE VOLATILITY AND RUBLE EXCHANGE RATE DURING THE CRISIS IN UKRAINE","authors":"Suzana Balaban, Vladimir Pavićević, Milica Simić","doi":"10.59864/oditor12402b","DOIUrl":"https://doi.org/10.59864/oditor12402b","url":null,"abstract":"The subject of research in this paper is the impact of the crisis in Ukraine on the volatility of the ruble and oil, as well as the correlation of these values with each other. In order to investigate the impact of the crisis in Ukraine as an external shock on the volatility of the ruble and crude oil, changes in the ratio of their values were analyzed on a daily basis, in the observed period during 2022 and the first four months of 2023. The analysis of time series, and then the comparative analysis of the mentioned data and the use of the GARCH model determined a certain divergence in the very nature of the behavior and movement of the ruble and oil immediately before the beginning and during the crisis in Ukraine, during the observed period. There is no doubt that the Russian currency and crude oil markets behaved much more volatile in this period, which implies a significantly greater impact on economic activities, bearing in mind the instability of the value of the ruble and oil as significant factors affecting the overall economic trends in the world.","PeriodicalId":52775,"journal":{"name":"Oditor","volume":"56 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141015582","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Dragana Stefanović, Ignjatijević Svetlana, Ivana Božović
The transition from the industrial age to the age of knowledge or information age implies the adoption of new knowledge and skills that become the main resource of business. The consequence of constant technological innovations is the need for new knowledge and skills, such as digital literacy and digital skills, which have become one of the most important resources for the development of industry, and therefore the economy. The subject of research in this paper is the analysis of the DSI index ( Digital Skill Index ) for the years 2021 and 2023 and the DQL index ( Digital Quality of Life Index ) for a period of five years, with the aim of comparing the data and pointing out the importance of having digital skills and the use of social networks have on the development of the economy. Quantitative research method was used in the research and was implemented dynamic analysis of DSI and DQL indices for Serbia and comparative analysis with other countries in a given time period. The results of the DSI index research for 2021 and 2023 for 36 European countries show that the leading positions were taken by the countries of Northern Europe, the Netherlands, Ireland, Spain and Luxembourg, while Serbia took the 30th position. Certain countries that occupied the central positions in the table in 2019, in 2023 have regressed, that is, progressed, but not to a significant level. On the other hand, the analysis of the DQL index for 50 countries of the world in the period from 2019 to 2023 shows that European countries occupied more than 50 percent among the best-ranked countries in the entire time period, while Serbia was not analyzed in 2019, but in in the next four analyzed years, it reached the top 50 ranked countries in the world. Also, the paper shows the importance of the development of digital skills and the use of social networks in the growth and development of the economy.
{"title":"ANALIZA ODNOSA INDEKSA DIGITALNIH VEŠTINA I RAZVOJA EKONOMIJE","authors":"Dragana Stefanović, Ignjatijević Svetlana, Ivana Božović","doi":"10.59864/oditor12408s","DOIUrl":"https://doi.org/10.59864/oditor12408s","url":null,"abstract":"The transition from the industrial age to the age of knowledge or information age implies the adoption of new knowledge and skills that become the main resource of business. The consequence of constant technological innovations is the need for new knowledge and skills, such as digital literacy and digital skills, which have become one of the most important resources for the development of industry, and therefore the economy. The subject of research in this paper is the analysis of the DSI index ( Digital Skill Index ) for the years 2021 and 2023 and the DQL index ( Digital Quality of Life Index ) for a period of five years, with the aim of comparing the data and pointing out the importance of having digital skills and the use of social networks have on the development of the economy. Quantitative research method was used in the research and was implemented dynamic analysis of DSI and DQL indices for Serbia and comparative analysis with other countries in a given time period. The results of the DSI index research for 2021 and 2023 for 36 European countries show that the leading positions were taken by the countries of Northern Europe, the Netherlands, Ireland, Spain and Luxembourg, while Serbia took the 30th position. Certain countries that occupied the central positions in the table in 2019, in 2023 have regressed, that is, progressed, but not to a significant level. On the other hand, the analysis of the DQL index for 50 countries of the world in the period from 2019 to 2023 shows that European countries occupied more than 50 percent among the best-ranked countries in the entire time period, while Serbia was not analyzed in 2019, but in in the next four analyzed years, it reached the top 50 ranked countries in the world. Also, the paper shows the importance of the development of digital skills and the use of social networks in the growth and development of the economy.","PeriodicalId":52775,"journal":{"name":"Oditor","volume":"93 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141015908","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
After explaining the key postulates of the knowledge economy paradigm, the paper looks at the importance of unifying national policies of scientific, technological and industrial development in the form of innovative macro-management. A review has been made on the instruments offers demands and protection using which the entrepreneurial state works on the promotion national innovation Authors represent the opinion that the main building block of innovation macro-management is the concept of the national innovation system (NIS), whereby the unification platform activities academic community economy state and society represent so called spiral models innovation Base these model makes learning communicating and cooperation as a fundamental social process, on the one hand, and the growing network of activities of all participants in the creation of new knowledge and especially in the commercial valorization of knowledge into innovations, on the other hand.
{"title":"INOVACIONI MAKROMENADŽMENT U EKONOMIJI ZNANJA","authors":"Srdjan Milićević, Vladimir Kostić, Maja Stošković","doi":"10.59864/oditor12403m","DOIUrl":"https://doi.org/10.59864/oditor12403m","url":null,"abstract":"After explaining the key postulates of the knowledge economy paradigm, the paper looks at the importance of unifying national policies of scientific, technological and industrial development in the form of innovative macro-management. A review has been made on the instruments offers demands and protection using which the entrepreneurial state works on the promotion national innovation Authors represent the opinion that the main building block of innovation macro-management is the concept of the national innovation system (NIS), whereby the unification platform activities academic community economy state and society represent so called spiral models innovation Base these model makes learning communicating and cooperation as a fundamental social process, on the one hand, and the growing network of activities of all participants in the creation of new knowledge and especially in the commercial valorization of knowledge into innovations, on the other hand.","PeriodicalId":52775,"journal":{"name":"Oditor","volume":"33 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141016910","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Jozefina Beke Trivunac, G. Vukelić, Stefan Milojević
The aim of this paper is to assess the capability of the internal audit function in the Serbian public sector to add value to the public sector entities by performing its work effectively, to support progress of and achieve the requirements of EU Chapter 32 – Financial control, opened in 2015. We reviewed the annual reports regularly published by the Ministry of finance as well as SAI’s annual activity reports for the period from 2016 to 2022. The results of our analysis show that the internal audit function in the Serbian public sector is still at the initial stage of its development. Our recommendation refers to the change of the model of organization of the internal audit function in the small entities and providing adequate resources for internal auditor’s continual professional education.
{"title":"THE CAPABILITY OF THE PUBLIC INTERNAL AUDIT FUNCTION IN SERBIA TO EFFECTIVELY CARRY OUT ITS ROLE","authors":"Jozefina Beke Trivunac, G. Vukelić, Stefan Milojević","doi":"10.59864/oditor12405bt","DOIUrl":"https://doi.org/10.59864/oditor12405bt","url":null,"abstract":"The aim of this paper is to assess the capability of the internal audit function in the Serbian public sector to add value to the public sector entities by performing its work effectively, to support progress of and achieve the requirements of EU Chapter 32 – Financial control, opened in 2015. We reviewed the annual reports regularly published by the Ministry of finance as well as SAI’s annual activity reports for the period from 2016 to 2022. The results of our analysis show that the internal audit function in the Serbian public sector is still at the initial stage of its development. Our recommendation refers to the change of the model of organization of the internal audit function in the small entities and providing adequate resources for internal auditor’s continual professional education.","PeriodicalId":52775,"journal":{"name":"Oditor","volume":"54 7","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141016712","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Examining the impact of green orientation and other similar practices in an organization on employees' organizational identification is becoming increasingly important. At the same time, internal green marketing is increasingly attracting the attention of researchers. However, there is a lack of studies in which the primary goal was to examine the relationship between internal green marketing, employee satisfaction in its context, and employees' organizational identification. Hence, the aim of this paper was to determine whether there is a relationship between all dimensions of internal green marketing and organizational identification of employees, as well as between employees' satisfaction and organizational identification. The online survey was conducted among employees of different organizations in the Republic of Serbia. The regression and correlation analysis was used to test the hypotheses. The obtained results showed a statistically significant positive relationship between each dimension of internal green marketing and employees' organizational identification as well as between employees' satisfaction and organizational identification. For future research, a longitudinal study is recommended, testing the relationships between these variables on a larger sample, and testing on a sample of managers.
{"title":"The internal green marketing dimensions, employees' satisfaction, and employees' organizational identification","authors":"V. Milanovic, Andrea Bučalina-Matić, Ana Jurčić","doi":"10.5937/oditor2301047m","DOIUrl":"https://doi.org/10.5937/oditor2301047m","url":null,"abstract":"Examining the impact of green orientation and other similar practices in an organization on employees' organizational identification is becoming increasingly important. At the same time, internal green marketing is increasingly attracting the attention of researchers. However, there is a lack of studies in which the primary goal was to examine the relationship between internal green marketing, employee satisfaction in its context, and employees' organizational identification. Hence, the aim of this paper was to determine whether there is a relationship between all dimensions of internal green marketing and organizational identification of employees, as well as between employees' satisfaction and organizational identification. The online survey was conducted among employees of different organizations in the Republic of Serbia. The regression and correlation analysis was used to test the hypotheses. The obtained results showed a statistically significant positive relationship between each dimension of internal green marketing and employees' organizational identification as well as between employees' satisfaction and organizational identification. For future research, a longitudinal study is recommended, testing the relationships between these variables on a larger sample, and testing on a sample of managers.","PeriodicalId":52775,"journal":{"name":"Oditor","volume":"70 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82123699","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Auditing is an activity that is present in today's world at every step and in every branch of the economy. When we mean the audit of financial operations, it means that the audit is carried out on the total financial operations of the entity in a certain period of time or includes the audit of a specific economic sector. The audit of financial operations is carried out with the aim of determining the actual financial condition of the entity in a certain period. It is also carried out in situations where there is suspicion of misuse of financial documents or in other situations when management authorities require it. It differs from other types of audit, not only because the subject of the audit is financial statements, but it is necessary that its auditors possess professional and ethical qualities. The audit of financial statements includes the collection and evaluation of evidence in a systematic way, which creates a basis for validating financial statements and checking their compliance with international accounting standards and international financial reporting standards.
{"title":"The role and significance of audit sampling in the modern enterprise","authors":"Nikola Krunić, Gordana Stojmenović, Saša Kukolj","doi":"10.5937/oditor2301001k","DOIUrl":"https://doi.org/10.5937/oditor2301001k","url":null,"abstract":"Auditing is an activity that is present in today's world at every step and in every branch of the economy. When we mean the audit of financial operations, it means that the audit is carried out on the total financial operations of the entity in a certain period of time or includes the audit of a specific economic sector. The audit of financial operations is carried out with the aim of determining the actual financial condition of the entity in a certain period. It is also carried out in situations where there is suspicion of misuse of financial documents or in other situations when management authorities require it. It differs from other types of audit, not only because the subject of the audit is financial statements, but it is necessary that its auditors possess professional and ethical qualities. The audit of financial statements includes the collection and evaluation of evidence in a systematic way, which creates a basis for validating financial statements and checking their compliance with international accounting standards and international financial reporting standards.","PeriodicalId":52775,"journal":{"name":"Oditor","volume":"8 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89962330","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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