ACCOUNTING ASPECTS OF AUDITING THE BUDGET SYSTEM
DOI:
https://doi.org/10.5937/ekoPolj1801337MKeywords:
accounting, budget, audit, fnanceAbstract
Until recently the main instrument of state funding, the budget was only controlled by the existing system of a countrys administrative control. Today there is budget audit as a special form of political control, which should contribute to a more appropriate and purposeful budget execution. It is still a condition sine qua non, i.e. an inevitable requirement for healthy public fnances.
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References
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2. Andrić M., Krsmanović, B., Čalija, N., Kulina, D. (2007): Revizija javnog sektora, Ekonomski fakultet, Subotica.
3. Andžić, R. (2013): Penzijsko osiguranje u Srbiji – statistički aspekt, Oditor, No. 6, pp. 11-25.
4. Bojić, M. (2009): Revizija javnog sektora, magistarska teza, Fakultet za menadžment "Braća Karić", Beograd
5. Damnjanović, R., Mihajlović, M. (2012): Komparativni prikaz različitih koncepcija planiranja i pripreme budžeta, Oditor, No. 3, pp. 26-31.
6. Filipova, L. (2015): Competence of the State audit offce of the Republic of Macedonia and review of the INTOSAI standards and reports of the State Audit, Journal of Process Management, Vol. 3, No. 3, pp. 61-68.
7. Gavrić, S. (2015): Standardi revizije, Oditor, No. 11, pp. 17-24.
8. IFAC (2000): Governmental Financial Reporting, Accounting Issues and Practices, Study 11. New York
9. Lončar, Z. (2012): Kontrola uprave od strane državne revizorske institucije, Teme, Vol. 36, No. 3, pp. 1301-1318.
10. Milojević, I. (2008): Osnove budžetskog računovodstva, Univerzitet BK, Beograd
11. OECD (2000): Accrual Accounting and Budgeting Practices in Member Countries, Overview, PUMA/SBP (2000) 11. Offcial document presented at the International Accrual Accounting and Budgeting Symposium, 13-14 November 2000. Paris
12. Pollitt, C. (2003): Performance audit in Western Europe: trends and choices, Critical Perspectives on Accounting, Vol. 14, No. 1-2, pp. 157-170.
13. Raičević, B. (2005): Javne fnansije, Ekonomski fakultet, Beograd
14.Stanojević, Lj., Trivan, D., Bakreski, O. (2016): Kvantitativna analiza ocene rizika revidiranja, Oditor, Vol. 2, No. 3, pp. 21-38.
15. Šuput, J. (2014): Državna revizorska institucija i prevencija kriminaliteta belog okovratnika u javnom sektoru, Nauka, bezbednost, policija, Vol. 17, No. 1, pp. 153-163.
16. Vijayakumar, A. N., Nagaraja, N. (2012): Internal Control Systems: Effectiveness of Internal Audit in Risk Management at Public Sector Enterprises, BVIMR Management edge, Vol. 5, No. 1, pp. 1-8.
17. www.INTOSAI.org – Lima Declaration
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Published
2018-01-20
How to Cite
Milojević, I., Andžić, R., & Vladisavljević, V. (2018). ACCOUNTING ASPECTS OF AUDITING THE BUDGET SYSTEM. Ekonomika Poljoprivrede, 65(1), 337–348. https://doi.org/10.5937/ekoPolj1801337M
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Review articles
