A Systematic Analysis of Published Articles in the Fieldof Auditing in Western Balkan Countries

Auditing plays a significant role in evaluating the efficiency, effectiveness, cost-efficiency, and overall performance of public administration institutions and private sector organizations. It also encompasses managerial activities, organizational structures, management systems, and administrative processes. The main objective of this study is to analyze and critically examine published research related to auditing in Western Balkan countries. The study investigates the development, effectiveness, and importance of auditing practices in both the public and private sectors across the region. Through a systematic review of academic publications and professional studies, this research aims to identify the role, relevance, and evolution of auditing over the years, particularly in recent periods. Furthermore, the study highlights the growing importance of auditing as a mechanism for transparency, accountability, and financial control in Western Balkan countries by combining theoretical perspectives with numerical and comparative data analysis.