Auditing in Lithuania

2.5. Lithuania’s audit market review 13
2.5.1. European Union funds audit 15
Conclusion 17
Literature 18
Introduction
If you want the market economy to work right, it is very important to have all information not only about all country economy, but also about every enterprise. Firstly, this information is needed for company’s owner, in order to make the long – rage plans and to make them better. Also it is needed to public institutions, which controls and supervises how enterprises follow law of taxes, if they pay money to country budget in time. At last, banks, insurance companies also need this information, in order to value the risk and company’s solvency. Accordingly it is natural, that in all developed market economy countries it is done the control of financial account, if the company is operating credibly. And this control is usually called audit.
In Economic and Law literature for many reasons it is not agreed about audit conception. But it is said, that audit is always a process, when the information about economic actions is received, accumulated and valuated. And after that it is settled if the balance – sheet, accountancy, and financial accountability documents are correct and perspective reflects the financial and economical operations ( ).
The aim of this work is to find out what institutions, and how do the audit in Lithuania.
Research methods: to achieve this goal it is need to set these tasks:
• To read nonfiction literature, and find out the definition of audit;
• To describe how auditing is done in Lithuania;
• To find out the main institution, which is responsible for audit in Lithuania and describe it’s activities.
Research object: auditing in Lithuania.
1. Definition of auditing
Auditing pays a vital role in business, government and economy. At this time, the most used definition of audit in books is determined by Great Brittan audit standards:
Audit...

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