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master's thesis
KOMPARATIVNA ANALIZA PROCESA LICENCIRANJA REVIZORA U EUROPSKOJ UNIJI
Diplomski rad
2019. urn:nbn:hr:124:859677
Mihaljević, Nikolina
University of Split
Faculty of economics Split

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Mihaljević, N. (2019). KOMPARATIVNA ANALIZA PROCESA LICENCIRANJA REVIZORA U EUROPSKOJ UNIJI : Diplomski rad (Master's thesis). Split: University of Split, Faculty of economics Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:124:859677

Mihaljević, Nikolina. "KOMPARATIVNA ANALIZA PROCESA LICENCIRANJA REVIZORA U EUROPSKOJ UNIJI : Diplomski rad." Master's thesis, University of Split, Faculty of economics Split, 2019. https://urn.nsk.hr/urn:nbn:hr:124:859677

Mihaljević, Nikolina. "KOMPARATIVNA ANALIZA PROCESA LICENCIRANJA REVIZORA U EUROPSKOJ UNIJI : Diplomski rad." Master's thesis, University of Split, Faculty of economics Split, 2019. https://urn.nsk.hr/urn:nbn:hr:124:859677

Mihaljević, N. (2019). 'KOMPARATIVNA ANALIZA PROCESA LICENCIRANJA REVIZORA U EUROPSKOJ UNIJI : Diplomski rad', Master's thesis, University of Split, Faculty of economics Split, accessed 29 November 2024, https://urn.nsk.hr/urn:nbn:hr:124:859677

Mihaljević N. KOMPARATIVNA ANALIZA PROCESA LICENCIRANJA REVIZORA U EUROPSKOJ UNIJI : Diplomski rad [Master's thesis]. Split: University of Split, Faculty of economics Split; 2019 [cited 2024 November 29] Available at: https://urn.nsk.hr/urn:nbn:hr:124:859677

N. Mihaljević, "KOMPARATIVNA ANALIZA PROCESA LICENCIRANJA REVIZORA U EUROPSKOJ UNIJI : Diplomski rad", Master's thesis, University of Split, Faculty of economics Split, Split, 2019. Available at: https://urn.nsk.hr/urn:nbn:hr:124:859677

Metadata
TitleKOMPARATIVNA ANALIZA PROCESA LICENCIRANJA REVIZORA U EUROPSKOJ UNIJI : Diplomski rad
AuthorNikolina Mihaljević
MentorTina Vuko (mentor)
MBZ: 274394
GranterUniversity of Split
Faculty of economics Split
Split
Defense date and country2019-09, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Revizijska profesija, na razini Europske unije regulirana je Direktivama, kako bi regulatorna tijela mogla revizijske standarde imati pod stalnim nadzorom da bi se uklonila mogućnost pojavljivanja neusklađenosti zbog neadekvatnog djelovanja. Samom izmjenom Direktive 2006/43/EK Međunarodni revizijski standardi, koji nemaju snagu zakona, postaju okvir za donošenje nacionalnih revizijskih zakona i s njima se osigurava stručnost i neovisnost revizora. Da bi osoba obavljala posao revizora mora imati položen revizorski ispit ili obavljati poslove uz ovlaštenog revizora, te se mora kontinuirano usavršavati. Kontinuirano usavršavanje provodi se zbog održavanja teorijskih znanja i praktičnih vještina u svim zemljama. Svaka država članica Europske unije određuje nadležno tijelo koje je odgovorno za nadzor, provjeru kvalitete rada ovlaštenih revizora, te izdavanje odobrenja ovlaštenim revizorima, a u Republici Hrvatskoj za to je zaduženo Ministarstvo financija.
Abstract (english)
The audit profession, at EU level, is regulated by the Directives, so that regulatory bodies can have their audit standards under constant scrutiny to eliminate the possibility of non-compliance arising from improper action. By amending Directive 2006/43 / EC, International Standards on Auditing, which do not have the force of law, become the framework for the adoption of national audit laws and ensure the auditors’ expertise and independence. In order for a person to perform the work of an auditor, he or she must have passed the audit examination or perform tasks with a certified auditor, and must have continuous training. Continuous training is conducted to maintain theoretical knowledge and practical skills in all countries. Each Member State of the European Union designates a competent authority responsible for overseeing, verifying the quality of work of certified auditors, and issuing approvals to certified auditors, and the Ministry of Finance is responsible for this in the Republic of Croatia.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:124:859677
Study programmeTitle: Business Studies
Study programme type: university
Study level: graduate
Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2019-12-04 13:23:16