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Analysis Of Audit Market And Audit Firms Activity In Lithuania

  • Jurate Steponaviciute

    (International School of Law and Business Vilnius Lithuania)

  • Algis Zvirblis

    (International School of Law and Business Vilnius Lithuania)

  • Liudmila Zumeriene

    (International School of Law and Business Vilnius Lithuania)

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    The paper presents an analysis of the Lithuanian audit market, its nature andconcentrations, audit services amounts and distribution, and audit firms activities and their incomebased on the results of empirical research. Lithuanian Chamber of Auditors (LCA) maintains thefunctions of accumulation, summarizing and dissemination information on Lithuanian auditors andaudit firms. LCA information is therefore, a rich source of data for researching and studying thedevelopment of the Lithuanian audit market. The summary of LCA membership lists was used toaddress the issue of the Lithuanian audit market concentration. Authors of the paper present thefollowing major attitudes: concentration due to the subject of audit activity, historical grow anddevelopment of audit firms, auditors and position held by auditors; regional concentration due tolegal forms of audit firms; concentration due to audit services, income from audit services as perlegal form of audit clients, time spent on audits, strategies used in audit firms. All these criteriapresent scheme of the audit market concentrations that provides us with information about how thestructures, legal forms and strategies of audit firm are changing and main reasons for this change.

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    Article provided by Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia in its journal Annales Universitatis Apulensis Series Oeconomica.

    Volume (Year): 1 (2010)
    Issue (Month): 12 ()
    Pages: 30

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    Handle: RePEc:alu:journl:v:1:y:2010:i:12:p:30
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