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Workshop on audit of the final budget accounts and consolidated financial statements

 

Belgrade, December 2011 – The representatives of the State audit institution of Montenegro participated at the ‘Workshop on audit of the final budget accounts and consolidated financial statements’ on 1st – 2nd December 2011 in Belgrade.

 

 

The host of this workshop was the State audit institution of Republic of Serbia with support of SIGMA, European Court of Auditors and Joint Working Group on Audit Activities. The workshop on audit of the final budget accounts and consolidated financial statements was the first activity defined by Istanbul Agreement, which members of the Network of the SAIs of candidate and potential candidate countries and European Court of Auditors adopted at the meeting in Istanbul in March 2011. At this workshop members of the Network exchanged their experience in the field of audit on final budget accounts and presented new ideas referring to risk assessment of material misstatements, materiality in planning and performing an audit, audit sampling and forming opinion and reporting on financial statements.