The Importance of Auditor’s Report

Karadjova, Vera and Blazheva, Slavica and Nikolovski, Pece and Mircheska, Katerina and Malakovska, Maja (2020) The Importance of Auditor’s Report. International Journal of Sciences: Basic and Applied Research (IJSBAR), 54 (2). pp. 174-180. ISSN 2307-4531

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Companies and their business operations represent an important segment of the economic system of a country
and they could have a significant impact on its further economic growth. Therefore, these companies should
have a stable financial structure and be a model of high-quality financial reporting, or else they could greatly
impede smooth functioning of other stakeholders on the market. With respect to that, the auditor is expected to
provide going concern assessment in his/ her report in order to timely alert any red flags related to this issue.
The purpose of this paper is to analyze the solvency level and its impact on the type of auditor’s opinion. The
awareness of association between auditor switching and the audit opinion is essential when legislation regarding
mandatory audit practice is being done.
Keywords: financial statements; auditor; auditor’s report; auditor’s opinion.

Item Type: Article
Subjects: Scientific Fields (Frascati) > Social Sciences > Economics and Business
Divisions: Faculty of Tourism and Hospitality
Depositing User: Prof. d-r Vera Karadjova
Date Deposited: 14 Oct 2020 08:08
Last Modified: 14 Oct 2020 08:08

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