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master's thesis
Neovisnost revizora kao pretpostavka kvalitete revizije
Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics in Osijek, 2018. urn:nbn:hr:145:054762
Stojsavljević, Aleksandra
Josip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
Chair of Finance and Accounting

Institutional repository: EFOS REPOSITORY

Cite this document

Stojsavljević, A. (2018). Neovisnost revizora kao pretpostavka kvalitete revizije (Master's thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:145:054762

Stojsavljević, Aleksandra. "Neovisnost revizora kao pretpostavka kvalitete revizije." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2018. https://urn.nsk.hr/urn:nbn:hr:145:054762

Stojsavljević, Aleksandra. "Neovisnost revizora kao pretpostavka kvalitete revizije." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2018. https://urn.nsk.hr/urn:nbn:hr:145:054762

Stojsavljević, A. (2018). 'Neovisnost revizora kao pretpostavka kvalitete revizije', Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, accessed 07 July 2024, https://urn.nsk.hr/urn:nbn:hr:145:054762

Stojsavljević A. Neovisnost revizora kao pretpostavka kvalitete revizije [Master's thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek; 2018 [cited 2024 July 07] Available at: https://urn.nsk.hr/urn:nbn:hr:145:054762

A. Stojsavljević, "Neovisnost revizora kao pretpostavka kvalitete revizije", Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, Osijek, 2018. Available at: https://urn.nsk.hr/urn:nbn:hr:145:054762

Metadata
TitleNeovisnost revizora kao pretpostavka kvalitete revizije
Title (english)Auditor independence as a prerequisite for the quality of auditing
AuthorAleksandra Stojsavljević
MentorIvo Mijoč (mentor)
Committee memberIvo Mijoč (predsjednik povjerenstva)
Committee memberJosipa Mijoč (član povjerenstva)
Committee memberDavor Dujak (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
(Chair of Finance and Accounting)
Osijek
Defense date and country2018-06-28, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
U današnjem tržišnom gospodarstvu, a upravo zbog postojanja multinacionalnih kompanija te njihovog utjecaja na svjetsku ekonomiju, uloga revizije je sve veća. Ona se očituje u zaštiti interesa vlasnika kapitala, stvaranje realne i objektivne podloge za upravljanje te pomoć u pribavljanju dodatnog kapitala tako da se smanji rizik ulaganja. Osim zaštite vlasnika kapitala, potrebno je zaštititi i investitore i kreditore jer se bez istinitih i fer izvještaja ne može ocijeniti opravdanost ulaganja. Drugim riječima, kada se govori o zaštiti investitora, govori se o vjerodostojnosti financijskih ili računovodstvenih informacija. Menadžmentu je potrebna interna revizija kako bi uočio potencijalne nedostatke u poslovanju, dok je istovremeno odgovoran za istinitost i fer izvještavanje u pogledu financijskih izvještaja koji su pod kontrolom eksternih revizora. Upravo zbog njene rastuće uloge u današnjem društvu i ekonomiji, reviziji potrebno je posvetiti mnogo pozornosti. Govoreći o neovisnosti revizora kao pretpostavci kvalitete revizije, prvenstveno se misli na financijsku neovisnost revizora te na njegovo pridržavanje Kodeksa profesionalne etike revizora tijekom revizije financijskih ili drugih izvještaja. Upravo u tom kontekstu, ovaj rad daje širi pogled na posao revizora – koja je uloga revizije u tržišnom gospodarstvu, objekt i predmet te načela i standardi revizije, ali i zakonodavni okvir koji direktno utječe na reviziju financijskih i drugih izvještaja – Zakon o reviziji, Zakon o računovodstvu te VIII Direktiva Europske unije.
Abstract (english)
today's market economy, and precisely because of the existence of multinational companies and their influence on the world economy, the role of auditing is increasing. It manifests itself in protecting the interests of capital owners, creating a realistic and objective management base and helping to obtain additional capital. In addition to the protection of capital owners, it is necessary to protect both investors and creditors because one cannot evaluate the justification of the investment without fair reports. In other words, when it comes to protecting an investor, it is about the credibility of financial or accounting information. Management needs internal auditing to detect potential business shortcomings while is being responsible for the truthfulness and fair reporting of financial statements under the control of external auditors. Precisely because of its growing role in today's society and the economy, much attention needs to be on auditing. Speaking about the auditor's independence as a prerequisite for the quality of auditing, it is primarily about financial auditor independence and compliance with the Code of Professional Ethics of Auditors during auditing of financial or other reports. In this context, this paper gives a broader view of the auditor's business - the role of auditing in the market economy, auditing principles and standards, as well as the legislative framework that directly influences the auditing of financial and other reports - Audit Act, Law on Accounting and VIII European Union Directive.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:145:054762
Study programmeTitle: Financial Management
Study programme type: university
Study level: graduate
Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2018-07-13 12:38:50