undergraduate thesis
ODNOS EKSTERNE REVIZIJE I UPRAVE TRGOVAČKOG DRUŠTVA

Anita Tomić (2016)
Sveučilište u Splitu
Ekonomski fakultet
Metadata
TitleODNOS EKSTERNE REVIZIJE I UPRAVE TRGOVAČKOG DRUŠTVA : diplomski rad
AuthorAnita Tomić
Mentor(s)Ivica Filipović (thesis advisor)
Abstract
Cilj ovog rada bio je pobliže objasniti ulogu eksterne revizije u odnosu na tijela trgovačkih društava, osobito uprave, njihove međuodnose i moguće utjecaje na rad eksterne revizije. Zbog kompleksnosti zadatka, definirane su dvije istraživačke hipoteze, a istraživanje je provedeno dvama ispitnim anketama na dva različita uzorka. Rezultati ispitivanja prve hipoteze pokazali su kako 84,85% ispitanika iz uzorka revizorskih društava smatra kako uprava društva ima znatan utjecaj na nepristranost i samostalnost eksterne revizije, dok je s druge pak strane 64,10% ispitanika iz uzorka trgovačkih društava bilo mišljenja kako uprava društva nema značajniji utjecaj na nepristranost i samostalnost eksterne revizije. U skladu s takvim rezultatima prva se hipoteza iz perspektive uzorka revizorskih društava prihvaća, dok se iz perspektive uzorka trgovačkih društava ista odbacuje. Istraživanje je u slučaju druge hipoteze potvrdilo postojanje podudarnosti u mišljenjima ispitanika o utjecaju eksterne revizije na efikasnost rada uprave društva, ali i neujednačenost u mišljenima istih kada je u pitanju utjecaj uprave društva na efikasnost rada eksterne revizije. S obzirom na rezultate ispitivanja prihvaća se druga hipoteza prema kojoj uspješna suradnja uprave društva i eksterne revizije može značajno doprinijeti povećanju efikasnosti rada uprave i eksterne revizije. Ovim istraživanjem obuhvaćeno je zapravo samo jedno uže područje djelokruga rada eksterne revizije tj. odnos eksterne revizije i uprave trgovačkog društva čime se u budućnosti otvara prostor daljnjim istraživanjima u ovom području, posebice kroz sagledavanje odnosa eksterne revizije s drugim, osim uprave, tijelima trgovačkog društva.
Keywordsexternal audit the management of the company corporate governance audit report
GranterSveučilište u Splitu
Ekonomski fakultet
PlaceSplit
StateCroatia
Scientific field, discipline, subdisciplineSOCIAL SCIENCES
Economics
Accounting
Study programme typeuniversity
Study levelundergraduate
Study programmeEconomics
Academic title abbreviationuniv. bacc. oec.
Genreundergraduate thesis
Language Croatian
Defense date2016-06
Parallel abstract (English)
The aim of this study was to explain the role of the external audit in relation to the main boards of companies, especially the management board, their interrelations and possible influences in the work of the external audit. Due to the complexity of the task, it was defined two research hypotheses, and research was conducted with two questionnaire, tested on two different samples. Testing results of a first hypothesis showed that 84.85% of the audit companies sample considers that the company's management has a significant impact on the impartiality and independence of the external audit, and on the other hand, 64.10% of the sample companies were of the opinion that the management board of has no significant impact on the impartiality and independence of the external audit. In accordance with such results, the first hypothesis from the perspective of a sample audit companies accepted, while from the perspective of a sample of companies the same is dismissed. The research is in the case of the second hypothesis confirmed the existence of similarities in opinion of respondents on the impact of external audit on the efficiency of the company management, but the disparity in opinion of the same when it comes to the impact of the company's management on the efficiency of the external audit. Considering the results of tests accepted the second hypothesis according to which the successful cooperation of the management board and external audit can significantly contribute to increasing the efficiency of administration and external audit. The research includes in fact only one immediate area the scope of the external audit, ie., the ratio of the external audit and the management board of the company which in the future opens up space for further research in this area, especially through the consideration of external audit relationship with the other, other than the administration, the bodies of the company.
Parallel keywords (Croatian)eksterna revizija uprava trgovačkog društva korporativno upravljanje revizorsko izvješće
Resource typetext
Access conditionOpen access
Terms of usehttp://rightsstatements.org/vocab/InC/1.0/
URN:NBNhttps://urn.nsk.hr/urn:nbn:hr:124:737602
CommitterIvana Gizdić