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undergraduate thesis
PROBLEMATIKA NEOVISNOSTI EKSTERNIH REVIZORA
Završni rad
2021. urn:nbn:hr:124:733467
Basić, Martina
University of Split
Faculty of economics Split

Cite this document

Basić, M. (2021). PROBLEMATIKA NEOVISNOSTI EKSTERNIH REVIZORA : Završni rad (Undergraduate thesis). Split: University of Split, Faculty of economics Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:124:733467

Basić, Martina. "PROBLEMATIKA NEOVISNOSTI EKSTERNIH REVIZORA : Završni rad." Undergraduate thesis, University of Split, Faculty of economics Split, 2021. https://urn.nsk.hr/urn:nbn:hr:124:733467

Basić, Martina. "PROBLEMATIKA NEOVISNOSTI EKSTERNIH REVIZORA : Završni rad." Undergraduate thesis, University of Split, Faculty of economics Split, 2021. https://urn.nsk.hr/urn:nbn:hr:124:733467

Basić, M. (2021). 'PROBLEMATIKA NEOVISNOSTI EKSTERNIH REVIZORA : Završni rad', Undergraduate thesis, University of Split, Faculty of economics Split, accessed 02 December 2024, https://urn.nsk.hr/urn:nbn:hr:124:733467

Basić M. PROBLEMATIKA NEOVISNOSTI EKSTERNIH REVIZORA : Završni rad [Undergraduate thesis]. Split: University of Split, Faculty of economics Split; 2021 [cited 2024 December 02] Available at: https://urn.nsk.hr/urn:nbn:hr:124:733467

M. Basić, "PROBLEMATIKA NEOVISNOSTI EKSTERNIH REVIZORA : Završni rad", Undergraduate thesis, University of Split, Faculty of economics Split, Split, 2021. Available at: https://urn.nsk.hr/urn:nbn:hr:124:733467

Metadata
TitlePROBLEMATIKA NEOVISNOSTI EKSTERNIH REVIZORA : Završni rad
AuthorMartina Basić
MentorTina Vuko (mentor)
MBZ: 274394
GranterUniversity of Split
Faculty of economics Split
Split
Defense date and country2021-09, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Eksterna revizija je proces praćenja i vrednovanja poslovanja poduzeća koga provode neovisni i profesionalni revizori. Izvođenje eksterne revizije financijskih izvještaja subjekta poslovanja izrazito je osebujan i kompleksan proces koji podrazumijeva etičnost, kvalificiranost i profesionalnost. Prilikom obavljanja revizije eksterni revizori se trebaju pridržavati brojnih načela i etičnih pravila. Neovisnost revizora je u današnjem poslovnom okruženju usko povezana s velikim javnim očekivanjima, ali isto tako i s velikim etičkim izazovima. U promjenjivom i dinamičnom poslovnom okruženju, kompletna revizijska profesija pa tako i neovisnost revizora, suočava se s brojnim izazovima i prijetnjama. Pitanja koja se tiču pružanja nerevizijskih usluga subjektima, te određivanje naknada revizijskih usluga mogu predstavljati potencijalne prijetnje neovisnosti. Brojni revizijski neuspjesi povezani s korporativnim krizama naglašavaju značajnu ulogu revizora u tim financijskim propastima.
Abstract (english)
External audit is a process of monitoring and evaluating the business operations of a company conducted by independent and professional auditors. Performing an external audit of the financial statements of a business entity is a very distinctive and complex process that involves ethics, qualifications and professionalism. When performing an audit, external auditors should adhere to a number of principles and ethical rules. In today's business environment, auditor independence is closely linked to high public expectations, but also to high ethical challenges. In a changing and dynamic business environment, the entire audit profession, and thus the independence of auditors, faces a number of challenges and threats. Issues related to the provision of non-audit services to entities, and the determination of audit service fees may pose potential threats to independence. Numerous audit failures associated with corporate crises underscore the significant role of auditors in these financial failures.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:124:733467
Study programmeTitle: Business Studies
Study programme type: university
Study level: undergraduate
Academic / professional title: sveučilišni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije (sveučilišni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2021-09-23 10:38:09