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master's thesis
SUSTAV NADZORA EKSTERNE REVIZIJE
Diplomski rad
2019. urn:nbn:hr:124:396031
Zuanić, Mihaela
University of Split
Faculty of economics Split

Cite this document

Zuanić, M. (2019). SUSTAV NADZORA EKSTERNE REVIZIJE : Diplomski rad (Master's thesis). Split: University of Split, Faculty of economics Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:124:396031

Zuanić, Mihaela. "SUSTAV NADZORA EKSTERNE REVIZIJE : Diplomski rad." Master's thesis, University of Split, Faculty of economics Split, 2019. https://urn.nsk.hr/urn:nbn:hr:124:396031

Zuanić, Mihaela. "SUSTAV NADZORA EKSTERNE REVIZIJE : Diplomski rad." Master's thesis, University of Split, Faculty of economics Split, 2019. https://urn.nsk.hr/urn:nbn:hr:124:396031

Zuanić, M. (2019). 'SUSTAV NADZORA EKSTERNE REVIZIJE : Diplomski rad', Master's thesis, University of Split, Faculty of economics Split, accessed 20 November 2024, https://urn.nsk.hr/urn:nbn:hr:124:396031

Zuanić M. SUSTAV NADZORA EKSTERNE REVIZIJE : Diplomski rad [Master's thesis]. Split: University of Split, Faculty of economics Split; 2019 [cited 2024 November 20] Available at: https://urn.nsk.hr/urn:nbn:hr:124:396031

M. Zuanić, "SUSTAV NADZORA EKSTERNE REVIZIJE : Diplomski rad", Master's thesis, University of Split, Faculty of economics Split, Split, 2019. Available at: https://urn.nsk.hr/urn:nbn:hr:124:396031

Metadata
TitleSUSTAV NADZORA EKSTERNE REVIZIJE : Diplomski rad
AuthorMihaela Zuanić
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
Eksterna revizija ima jako vaţnu ulogu u poslovnom odluĉivanju i korporativnom upravljanju poduzećem te je bitno osigurati njeno kvalitetno provoĊenje. Da bi se osigurala kvaliteta eksterne revizije osobe koje ju provode (ovlašteni revizori) moraju se pridrţavati propisanih zakona, standarda, pravilnika, naĉela te poštovati Kodeks profesionalne etike revizora. U praksi se ĉesto susrećemo s nepravilnostima u financijskim izvještajima koje nastaju upravo zbog pogrešaka ili prijevara ovlaštenih revizora. Zbog toga mora postojati sustav nadzora ĉija je uloga kljuĉna za osiguranje kvalitete eksterne revizije i praćenje rada revizora. Direktivom Europske Unije propisano je da svaka drţava ĉlanica mora imati uspostavljeno tijelo javnog nadzora koje je odgovorno za provoĊenje kontrole nad revizijom. U Hrvatskoj tijelo za javni nadzor revizije od 1.1.2018. godine je Ministarstvo financija koje svojim inspekcijama i kontrolama osigurava kvalitetu provoĊenja eksterne revizije. Dobro obavljen nadzor doprinosi jaĉanju povjerenja korisnika u financijske izvještaje te jaĉa ugled revizijske profesije.
Abstract (english)
External audit plays an important role in business decision making and corporate governance, and it is essential to ensure its good performance. To ensure the high quality of the external auditing, the person who conducts it (authorized auditors) need to comply with the laws, standards, rules, principles and the Code of Auditors Ethic. In practice, we are often faced with irregularities in financial reports because of the possible frauds and errors of authorized auditors. Therefore, there must be a monitoring system whose main role is to ensure the supervision of the quality of the external audit and supervision of auditors. The European union appoints that every member country must have an established public oversight body whose responsibility is enforcing control over the audit. Since January 1, 2018, the public oversight body in Croatia is Ministry of finance which ensure the high quality of its external audit with its inspections and controls. Well-conducted supervision contributes to the consolidation of customer confidence in the financial reports and boosts the reputation of the audit profession.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:124:396031
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 on2019-12-17 09:26:45