Writing misdemeanor and criminal charges in audit - evidence from Serbia

Abstract

State Audit Institution of Serbia is obliged to submit a request for initiation of misdemeanor proceedings, and submit a criminal complaint to the competent authority, if during the audit process it discovers materially significant actions that indicate the existence of elements of a misdemeanor or a criminal act. Relying on that, the subject of the paper is to analyze the views of Serbian accountant and auditors about writing misdemeanor and criminal charges in public sector audits. An analysis of the results was carried out using the SPSS 28 software package. Descriptive statistics have been used in order to analyze the characteristics of the sample. The Mann-Whitney U test was conducted in order to compare two independent groups in regards to an observed scale variable. The p value is used to indicate if the differences between two particular A groups that were in this research are statistically significant (where p<0.05 is considered statistically significant at the 95% confidence level).