Held „Workshop on Audit Opinions“

Belgrade, 13th April 2016 – Within the framework of the Network of the SAIs of Candidate Countries and Potential Candidate Countries of EU and with a significant support of the Swedish National Audit Office (SNAO), SIGMA and Joint Working group on audit activities (JWGAA), the workshop on audit opinions has been held from 12-13th April in Belgrade.

The delegation of State audit institution of Montenegro, consisting of Mr. Nikola N. Kovačević, member of Senate and Mrs. Stana Bešović, head of sector I have participated at the workshop and presented the working practice of the Institution with regard to forming and expressing audit opinions.


Apart from the representatives of the SAI of Montenegro, audit practice have been presented by the representatives of the supreme audit institutions of Serbia, Albania, Bosnia and Herzegovina, Macedonia, Turkey and Kosovo.

Goal of the Workshop has been to exchange knowledge and experiences on various aspects of forming a well founded opinion in reports on financial statement audit and compliance audit. Purpose of the Workshop has been to compare current practices and exchange practical experiences of SAIs regarding forming audit opinions by means of presenting good practices examples.

The participants have exchanged their knowledge and experience by presenting practical examples with regard to forming audit opinion on financial audit and compliance audit, materiality, emphasis of matter issues and repetition of audit recommendations.

The State audit institution of Republic of Serbia has been the host of the workshop.