Finansinio audito kokybės vertinimas Lietuvoje /

65 pages, 8 pictures, 9 tables, 70 references. The main purpose of this work is to analyze the quality of financial audit in Lithuania. The work consists of three main parts: the analysis of literature, the research and its results, conclusion and recommendations. Literature analysis reviewed the main concepts of financial audit quality, as well as discussed the necessity and importance of quality assessment of the audit. Moreover, a review of financial audit quality scientific research was conducted. At the end of the literature analysis, audit quality assessment criteria and statistical analysis of the Financial Audit market were compiled. After analyzing the scientific literature, the author carried out a study to assess the quality of the audit findings. During the qualitative research, the research branch was selected, the research sample was determined and the largest companies from the regions of Lithuania that supply drinking water were selected. After determining the research sample, 5 companies were obtained - UAB "Kauno vandenys", AB "Klaipėdos vanduo", UAB "Vilniaus vandenys", UAB "Šiaulių vandenys" and UAB "Aukštaitijos vandenys", the analyzed period is 2018 - 2022. The qualitative study analyzed whether the audit findings meet the audit quality criteria - respect for independence and other professional ethics, presentation of key audit matters, respect for professional skepticism and presentation of audit evidence, compliance with IAS and other legal requirements, and audit findings‘ compliance with the requirements imposed on it. The conducted research showed that the highest quality audit conclusions were submitted by UAB "Kauno vandenys" and AB "Klaipėdos vanduo" - 100 percent UAB "Vilniaus vandenys" reached 97 percent audit quality, UAB "Šiaulių vandenys" - 76 percent, and UAB "Aukštaitijos vandenys" - 65 percent audit quality. The conclusions and recommendations describe the concept of audit quality, its importance, the meaning of quality audit, analyzed scientific literature studies, and the results of the conducted research.

Grantor dc:publisher

Institutional Repository of Vilnius University

Year dc:date

2024

Author dc:creator

• Vitkauskaitė, Guostė,

Statement dc:rights

• info:eu-repo/semantics/openAccess

Language dc:language

lit

Repository record dc:identifier

https://repository.vu.lt/VU:ELABAETD210581509&prefLang=en_US

OAI identifier oai:identifier

oai:vu.lt:elaba:210581509