ANALYSIS OF THE OPINIONS IN THE AUDIT REPORTS OF COMPANIES IN THE HOSPITALITY SECTOR: ACCOMMODATION AND CATERING SERVICE
Abstract
Audit reports are a way of reassuring a user of financial statements, based on the auditor's opinion, on the truthfulness and objectivity of the financial statements. The research subject of this paper is the analysis of the opinions expressed in the audit reports of companies that belong to the service sector of accommodation and food, and within the context of the sectoral classification I-accommodation and catering, and are listed on the Belgrade Stock Exchange. The aim is to show the structure of audit opinions presented in the sector of accommodation and catering, in order to draw conclusions regarding the development of auditors’ opinions. Also, based on the subject of research and analysis of the results, more research questions are opened regarding the future research directions and possibilities of perceiving the audit opinions development.
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