TY - JFULL AU - Levan Sabauri PY - 2017/6/ TI - Problems Occurring in the Process of Audit by Taking into Consideration their Theoretic Aspects against the Background of Reforms Conducted in a Country: The Example of Georgia T2 - International Journal of Industrial and Systems Engineering SP - 1199 EP - 1207 VL - 11 SN - 1307-6892 UR - https://publications.waset.org/pdf/10007023 PU - World Academy of Science, Engineering and Technology NX - Open Science Index 125, 2017 N2 - The purpose of this article is an examination of the meaning of theoretic aspects of audit in the context of solving of specific problems of the audit. The audit’s aim is the estimation of financial statements by the auditor, i.e. if they are prepared according to the basic requirements of current financial statements. By examination of concrete examples, we can clearly see problems created in an audit and in often cases, those contradictions which can be caused by incompliance of matters regulated by legislation and by reality. An important part of this work is the analysis of reform in the direction of business accounting, statements and audit in Georgia and its comparison with EU countries. In the article, attention is concentrated on the analysis of specific problems of auditing practice and ways of their solving by taking into consideration theoretical aspects of the audit are proposed. ER -