ZAKONSKA REVIZIJA KAO REVIZORSKA USLUGA

The subject of this work is statutory audit as an audit, private and commercial service and its distinction from other private and commercial services, as well as from other audit services - cooperative and state audit services. The aim of the paper is to investigate whether the statutory audit service is the same or different, on the one hand, from other audit services, and on the other hand, from other private and commercial services. The purpose of the work is to highlight all the peculiarities, properties and characteristics of the statutory audit service provided by audit companies and entrepreneurial auditors to users.