ЗАДРУЖНА РЕВИЗИЈА КАО УСЛУГА И ПРАВНА СИГУРНОСТ У РЕПУБЛИЦИ СРБИЈИ

Abstract

The attractiveness of the certain economic environment is directly conditioned by the freedom of contracting and the freedom to provide services in the conditions of previously established legal certainty. To fulfill these assumptions, the legislative activity is crucial. Thus, in addition to the legal norms that guarantee competitive market conditions for performing economic activities for all types of business entities, the legislator's task is to determine an efficient system of control over the work and operations of these companies in accordance with the already prescribed and enforceable effective legal sanctions in cases of deviation from the standardized. In accordance with the aforementioned, the author of the work on the basis of the provisions of the Law on Cooperatives from 2015, analyzes the legal opinion of the cooperative audit as a special type of supervision over the work and operation of cooperatives and the contribution of this type of service to the establishment of legal certainty. Also, the subject of analysis is the historical development of this legal and economic entity in the Republic of Serbia, as well as its conceptual determination, characteristics, features and functions.