Abstract: Materiality levels are being used by auditors in different financial statement audit planning, procedure performance and results measurement stages. Thus, ensuring that financial statements are not significantly distorted. International standards on auditing

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Abstract: As the need for rational use of resources, environmental protection and social welfare increases, so does the importance of performance auditing. Historical knowledge of its origins and evolution makes it possible to understand what a performance audit is, fo

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Abstract: As the economic situation develops, the competencies of top managers are subject to extremely high requirements. This starts with functional and formal leadership as well as clearly defined status and job functions. It ends with the image of a modern leader w

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Abstract: The emergence and popularity of the cryptocurrency has caused a great deal of controversy in the scientific community over market development opportunities, further use of virtual money, and its integration into traditional accounting systems. The global fina

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Abstract: Tax planning is a topic of interest for taxpayers, practitioners, public authorities and academics. Analyzing scientific literature on tax planning shows that some authors are looking at the tax planning process, while others are looking at the factors that d

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Abstract: The beginnings of accounting can be found even in the 14st century, when trade transactions began to be recorded in the books of account. To this day, accounting has evolved at certain stages, depending on goals were set for the accounting for that period. In

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