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primary goal of the revision of work is toevaluate the performances, to identify the areas which

have potential to improve and to develope recommendations and latter to implement them.

Key words: revision, audit reports, ethical revision codex, organizing,management of auditors

and revision.

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21.Knechel W.R. , Saltero , E.S., Ballou B.:Auditing Assurance & Risk, third edition, Thomson

South-West ern, USA 2007

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McGraw-Hill, New York, 2008

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Louwers, J.T., Ramsay J.R., Sinason H.D., Strawser R.J.: Auditing & Assurance Services,

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edition, McGraw-Hill, Boston.USA, 200825.Porter ,B., Simon J., Hatherly D,.: Principles of External Auditing edition, A John Wiley &

Sons, UK, 2008

26.Ricchiute, N, D, .:Auditing eight edition, Thomson, USA, 200627.Rstliff, L.R., Wallace A.W., Sumners E.G., McFarland G.W., Loebbecke K.J.: Internal

Auditing Principles and Techniques, second edition, The institute of internal Auditors,

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financijskih djelatnika, Zagreb,200732.Whitington, O.R, Pany K,.: Priciples of Auditing and Other Assurance Services, McGraw-Jill,

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