3A 2015

International Scientific Conference
„Accounting, Audit, Analysis: Science, Studies and Business Synthesis“

dedicated to mark 70th anniversary of Accounting and Audit Department
October 15-16, 2015


The purpose of the conference is to evaluate the state of cooperation between accounting, audit and
analysis science and business, as well as to describe opportunities and challenges of sustainable
development in modern studies system formation process.

Topics of the Conference

I. The convergence of accounting science, studies and business

  • The state and trends of financial and tax accounting;
  • Financial reporting and consolidation, distortion techniques, creative accounting;
  • A place of management accounting in corporate governance system;
  • The development of accounting and audit science and studies.

II. Audit and data reliability assurance

  • The assumptions, conditions and challenges of audit quality management system performance;
  • The analysis of audit services pricing factors; the relationship between auditors trust, credibility,
    professional scepticism;
  • The researches in the field of internal audit and internal control systems development and
  • The concept of professional ethics and challenges in the application of ethical principles, the
    evolution of audit profession in comparative historical perspective.

III. The role of financial analysis in the assessment of business performance and prospects

  • Financial analysis: transformation, prospects;
  • Methods of financial analysis;
  • The potential of financial analysis in the evaluation of company's assets, equity, liabilities and
    performance results;
  • Corporate governance (management) techniques, their development and future perspective.

Take a look at 3A 2015 conference's programme


Research papers




Audit quality improvement and public supervisory system changes in Lithuania: development, current situation and outlook


Future of audit in European Union


Regulation of Public Sector Accounting in Lithuania: Influence of International Public Sector Accounting Standards


The recent issues and challenges in setting of National Accounting Standards in Lithuania

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