Lietuvos finansinio audito sistema: praeitis, dabartis, perspektyvos

LTMonografijoje nagrinėjama Lietuvos finansinio audito sistemos raida. Tiriamos jo ištakos: tarpukario ir sovietinio laikotarpio Lietuvos revizijos ir kontrolės būklė ir problemos. Išskiriami ir nagrinėjami šie nepriklausomos Lietuvos finansinio audito raidos etapai: 1) Lietuvos finansinio audito sistemos kūrimas visuomenininkų jėgomis (1990–1994 m.); 2) Lietuvos finansinio audito sistemos kūrimas Vyriausybės ir profesinių apskaitos ir audito organizacijų pastangomis (1995–1998 m.); 3) Lietuvos finansinio audito sistemos kūrimas, konsultuojant Europos Sąjungos ekspertams ir studijuojant užsienio šalių patirtį (1999–2004 m.); 4) Lietuvos finansinio audito sistemos integracija į Europos audito sistemą (2005–2010 m.); 5) Lietuvos finansinio audito sistema Europos Sąjungos audito sistemos erdvėje (2011–2016 m.). Aptariami kiekvieno etapo svarbiausi teisės aktai, finansinio audito sistemos elementai, jų pokyčiai, įvairių lietuvių autorių pasiūlymai. Taip pat nagrinėjamos Lietuvos finansinio audito organizacinės, metodinės ir akademinės problemos, pateikiama kai kurių svarbiausių audito sistemos elementų (analitinių procedūrų, audito įrodymų, neaptikimo rizikos, audito kokybės ir kainos bei kt.) tobulinimo galimybių. Trumpai aptariamos kitos audito rūšys – veiklos, valdymo, informacijos ir informacinių sistemų kokybės, valstybinis, vidaus ir kt. [Anotacija knygoje]

ENThe purpose of this monograph is to investigate the conditions and features of the establishment of an independent Lithuanian financial audit system and its evolution phases, all in order to evaluate the current status, development trends and possibilities. For this purpose, the methods of content analysis, synthesis, analogy, comparative and summary analyses and a logical systematic evaluation were employed. In order to enhance the role of modern financial auditing and to improve its methodology, it is important to examine in detail the historical experience of its establishment and development, its most important events and best ideas. The development of the Lithuanian financial audit, the reasons for its emergence, the factors and trends in the development of the country’s government and the role of professional accounting and auditing organizations, together with the ideas disseminated by representatives of audit science and practice, have not been sufficiently investigated so far. Although the history of independent Lithuanian financial audit, in terms of the number of years, is short, but it includes events and facts that can be grouped into certain phases. During the first time, five evolution phases of independent financial audit after the restoration of the independence of Lithuania, which include the period of 1990-2016, were investigated and distinguished. The duration of the phases is 4-6 years. They were established under an evaluation of the system of financial audit achievements as well as the efforts and contributions of the Lithuanian government, professional accounting and audit organizations, specialists of audit theory and practice. Additionally, two phases for the origins of financial audit for the interwar period in Lithuania (1918-1940) and the Soviet period (1940-1989) were distinguished in the monograph.[...].The monograph pays attention to the views of Lithuanian authors, namely on the importance and opportunities of their application in practice. Different types of audit relationships with financial audit are also emphasized. In summary, it should be noted that the Lithuanian independent financial audit system is developed in a basic manner, the international and national regulations are approved, and the organizations, which organize and supervise audit, are well-functioning. However, issues on the development of financial audit under the conditions of globalization, as well as the increased complexity and competitiveness of businesses, will emerge in the future. The problem of understanding and cooperating between the representatives of theory and practice will be very important in the process of solving audit development issues. The representatives of practice are not sufficiently interested in researches and publications performed by the country’s educators and researchers, and the representatives of theory – in their own right – in the problems of auditors and the operations of audit enterprises. Such a situation increases the gap between theory and practice of audit, and it finally damages the prestige of the audit profession. A new phase of Lithuanian financial audit begins started from 2017. It is encouraging, as we believe that this phase will be the most successful in the entire history of Lithuania’s audit and that significant accomplishments in audit science and practice will be achieved. [From the publication]