ეფექტიანობის აუდიტი და მისი მნიშვნელობა სააღრიცხვო პროცესების რეგულირებაში

Modern world is an active user of information sphere.Timely information allows the user to complete the decision making process successfully.Information can be accepted from different sources.Some of it is public and some is confidential.Economic subjects, thatperform business activity, are constant users of information because their activities are systematically connected with an important mechanism called the market.Their activities are regulated not at random, but by the regulatory procedures thatis offer modern accounting standards.At the same time, economic subjects are obliged to properly describe and present their activities with special documents, i.e. carry out accounting, which is called "Business Language." The correctness of registering should be controlled. For this purpose, with the establishment of the private sector, the market economy and the subjects participating in them have been established as an important service for targeted and precise functioning, called audit activities.It is so important to examine the proper entrepreneurial activities of the economic subjects, that it is necessary not only to direct activities, but also to ensure its efficient performance.
Based on this, my thesis for Master's Degree is about explaining the directions of effective audit and its importance in regulating the accounting process so that information obtained through the accounting service will serve all customers who are interested in the activities of economic subjects.