Significance of cooperative audit for the cooperative sector development in Serbia

Abstract

From the aspect of the size of capital, number of employees and members, the cooperative sector in the most developed EU countries is showing impressive results. On the other hand, this sector in Serbia is underdeveloped and burdened with many problems. Reaffirmation of the cooperative movement will be an important factor in the future economic development of Serbia. The new law on cooperatives, whose adoption is expected in 2016, will bring many novelties. An important issue for cooperative business is cooperative audit. The dilemmas that arise during the public hearings on the draft law on cooperatives are related to the objectives of performing cooperative audit, licensing of future cooperative auditors etc. The paper suggested some solutions that could be optimal, due to the specific business of the cooperative sector in Serbia.

Posmatrano sa aspekta veličine kapitala, broja zaposlenih i članova, zadružni sektor u razvijenim državama EU pokazuje impozantne rezultate. Sa druge strane, ovaj sektor u Srbiji je nerazvijen i opterećen brojnim problemima. Reafirmacija zadružnog pokreta predstavlja značajan faktor budućeg privrednog razvoja Srbije. Novi zakon o zadrugama, čije se usvajanje očekuje 2016. godine, doneće mnoge novine. Značajno pitanje za poslovanje zadruga je zadružna revizija. Dileme koje se javljaju tokom rasprava o Nacrtu zakona o zadrugama odnose se na pitanje ciljeva vršenja zadružne revizije, licenciranje budućih zadružnih revizora, itd. Polazeći od specifičnosti poslovanja zadružnog sektora u Srbiji, u radu su predložena određena rešenja koja bi mogla biti optimalna.