д› ијељена аудио

And now, to conclude today’s segment. We have seen that audit planning and risk assessment are two fundamental and closely connected components of the auditing process. Audit planning provides a clear roadmap for the entire audit process, ensuring that the work is well organized and efficiently carried out. On the other hand, risk assessment helps auditors identify and focus on areas where material misstatements are most likely to occur. In simple terms, audit planning determines how the audi