The Impact of Auditing on the Performance of Insurance Companies in Kosovo

This study analyzes the impact of auditing on financial performance insurance companies in Kosovo. The data that are used for period 2015-2020. panel type. Through Gretl software, with OLS we tested our hypotheses. As a dependent variable (measure performance) ROA, while as independent variables took leverage, firm age, size, capital, tangible assets, liquidity and growth. We also ROA ratio specific factors (independent variables). While their relationship audit was using following three representatives audit: size firm, mandate / term between (rotation). From all models have tested, trying to exhaust possibilities testing possible external Kosovo, noticed most important or statistically significant growth firm. variables, only has turned out be positive significant, Therefore, Kosovo should pay attention these course increase role performance.