Naslov
Readability of Serbian Law on Auditing

Autori
Brkić, Maša ; Mizdraković, Vule ; Hadrović Zekić, Blaženka

Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni

Izvornik
FINIZ 2018 - The Role of Financial and Non-Financial Reporting in Responsible Business Operation / Stanišić, Milovan - Beograd : Univerzitet Singidunum, 2018, 107-112

ISBN
978-86-7912-689-4

Skup
FINIZ 2018 - The Role of Financial and Non-Financial Reporting in Responsible Business Operation

Mjesto i datum
Beograd, Srbija, 07.12.2018

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
comprehensibility, language, readability index

Sažetak
The main purpose of this paper is to analyse the level of readability of Serbian Law on Auditing. The problem of the research is linguistic understandability concerning comprehension of the text meaning. The readability tests are used as tools in order to get indicators of the readability level. Those tests are Flesch-Kincaid readability tests (The Flesch Reading Ease and Flesch-Kincaid Grade Level), Gunning fog index and SMOG grade. This field is, in most part, unexplored in domestic literature, especially in the domain of texts readability within accounting and auditing. The official translation of national Law on auditing (2013) in the English language has been used in this research. The research results show that Law on Auditing is considered as difficult text to read for average readers. Probably only higher educated readers will be able to grasp the meaning of the text and that limits its use for the wider public.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA