engleski

Application of Statistical Analysis in Audited Companies Owned by Local Governments

The result of audit analysis is an opinion about total financial statement which can be unconditional, conditional, unfavourable and restrained. Evaluation of work in companies owned by local government is influenced by value significance, content and nature significance. Value indicators of total companies operations in certain period of time are mostly shown in absolute frequencies but application of relative frequencies is present just in part of report. Descriptive statistical analysis and time series data analysis bring a deeper insight into the performance of the subject being revised. Used relative indicators and measures of central tendency give results comparable with results of reports for other period of time.

public audit; statistical analysis; local and regional self-government owned companies

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