The performances of audit sector in Serbia
This paper presents the performances of the sector for the providing of audit services in the Republic of Serbia in the period 2009-2011. from the point of views of general characteristics in terms of number, size of audit firms and employment trends, as well as in terms of the analysis of operating...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
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University of Pristina in Kosovska Mitrovica, Faculty of Economics
2013-01-01
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| Series: | Ekonomski Pogledi |
| Subjects: | |
| Online Access: | https://scindeks-clanci.ceon.rs/data/pdf/1450-7951/2013/1450-79511303101X.pdf |
| _version_ | 1797224677045698560 |
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| author | Mijić Kristina Milan Pasula Rupić Bojan |
| author_facet | Mijić Kristina Milan Pasula Rupić Bojan |
| author_sort | Mijić Kristina |
| collection | DOAJ |
| description | This paper presents the performances of the sector for the providing of audit services in the Republic of Serbia in the period 2009-2011. from the point of views of general characteristics in terms of number, size of audit firms and employment trends, as well as in terms of the analysis of operating revenues, financial results and profitability. During this period there has been an increase in the number of audit firms and increase the number of employees in the sector for the provision of audit services. Furthermore, in this period the value of average operating revenues, financial result and average rate of returns recorded a decreasing trend. Nevertheless, the sector for the providing of audit services is profitable, given that the average financial result is positive, and thus a positive return on investment. |
| first_indexed | 2024-04-24T13:56:55Z |
| format | Article |
| id | doaj.art-79f0030a7be84769b56d670bbf0de88b |
| institution | Directory Open Access Journal |
| issn | 1450-7951 2334-7570 |
| language | English |
| last_indexed | 2024-04-24T13:56:55Z |
| publishDate | 2013-01-01 |
| publisher | University of Pristina in Kosovska Mitrovica, Faculty of Economics |
| record_format | Article |
| series | Ekonomski Pogledi |
| spelling | doaj.art-79f0030a7be84769b56d670bbf0de88b2024-04-03T17:28:41ZengUniversity of Pristina in Kosovska Mitrovica, Faculty of EconomicsEkonomski Pogledi1450-79512334-75702013-01-012013310111410.5937/EkoPog1303101X1450-79511303101XThe performances of audit sector in SerbiaMijić Kristina0https://orcid.org/0000-0001-9851-1025Milan Pasula1Rupić Bojan2Univerzitet u Novom Sadu, Ekonomski fakultet Subotica, SerbiaUniverzitet u Novom Sadu , Fakultet tehničkih nauka, SerbiaKapital revizija doo Novi Sad, SerbiaThis paper presents the performances of the sector for the providing of audit services in the Republic of Serbia in the period 2009-2011. from the point of views of general characteristics in terms of number, size of audit firms and employment trends, as well as in terms of the analysis of operating revenues, financial results and profitability. During this period there has been an increase in the number of audit firms and increase the number of employees in the sector for the provision of audit services. Furthermore, in this period the value of average operating revenues, financial result and average rate of returns recorded a decreasing trend. Nevertheless, the sector for the providing of audit services is profitable, given that the average financial result is positive, and thus a positive return on investment.https://scindeks-clanci.ceon.rs/data/pdf/1450-7951/2013/1450-79511303101X.pdfaudit firmsector for providing audit servicesbusiness performances. |
| spellingShingle | Mijić Kristina Milan Pasula Rupić Bojan The performances of audit sector in Serbia Ekonomski Pogledi audit firm sector for providing audit services business performances. |
| title | The performances of audit sector in Serbia |
| title_full | The performances of audit sector in Serbia |
| title_fullStr | The performances of audit sector in Serbia |
| title_full_unstemmed | The performances of audit sector in Serbia |
| title_short | The performances of audit sector in Serbia |
| title_sort | performances of audit sector in serbia |
| topic | audit firm sector for providing audit services business performances. |
| url | https://scindeks-clanci.ceon.rs/data/pdf/1450-7951/2013/1450-79511303101X.pdf |
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