The Importance of External Audit in Detecting Abnormalities and Fraud in the Financial Statements of Public Enterprises in Kosovo

Ismajli Hysen, Perjuci Edona, Prenaj Vlora () and Braha Medina
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Prenaj Vlora: University of Prishtina “Hasan Prishtina,” Kosova
Braha Medina: International Business College Mitrovica (IBC-M), Kosova

Ekonomika (Economics), 2019, vol. 98, issue 1, 124-134

Abstract: This paper focuses on determinants and their impact on the audit of public enterprises in Kosovo. In addition, it analyzes the impact of audit quality on improving the transparency and accountability of those enterprises. The study also assesses factors that affect the effectiveness and ineffectiveness of information in the audit reports of the Kosovo National Audit Office. The data were obtained based on observations, documentation, questionnaires, and interviews. Respondents were internal auditors of public enterprises in Kosovo as well as external auditors of the Kosovo National Audit Office. This research was designed using primary and secondary sources of data and was carried out in accordance with statistical analysis methods using the average algebraic size method and absolute variation indicators.

Keywords: Kosovo; external audit; public enterprises; financial statements (search for similar items in EconPapers)
Date: 2019
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Persistent link: https://EconPapers.repec.org/RePEc:vrs:ekonom:v:98:y:2019:i:1:p:124-134:n:8

DOI: 10.15388/ekon.2019.1.8

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