EN
The intention of the article is to start a discussion aimed at defining a set of necessary changes in the regulations of the Act on auditing, as well as at explaining interpretation doubts, and to indicate solutions that will improve audit proceedings. If works on the amendments to the act started, it would be expected, in the first place, to remove mistakes and obvious errors, as well as to close the gaps in its regulations. The article attempts to list the above needs. For the sake of clarity of the text, the articles of the Act are discussed in the order in which they are structured in the Act.