NEKE NAPOMENE O MODELIMA I GENEZI EKSTERNE JAVNE REVIZIJE

Abstract

The paper aims to provide a theoretical overview of the issue of understanding external public audit as the most effective, successful and most important modern form of budget control. To this end, first of all, the basic conceptual notions are presented that enable the differentiation of this institute from other similar forms of control. Following that, an overview of the accepted indoctrinated models of supreme audit institutions and the basic assumptions of their independence is presented. Finally, the paper offers an overview of the history of external public control in this region.