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master's thesis
NADZOR I KONTROLA KVALITETE RADA REVIZORSKIH DRUŠTAVA
diplomski rad
Split: University of Split, Faculty of economics Split, 2020. urn:nbn:hr:124:330845
Šilović, Martina
University of Split
Faculty of economics Split

Institutional repository: REFST

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Šilović, M. (2020). NADZOR I KONTROLA KVALITETE RADA REVIZORSKIH DRUŠTAVA : diplomski rad (Master's thesis). Split: University of Split, Faculty of economics Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:124:330845

Šilović, Martina. "NADZOR I KONTROLA KVALITETE RADA REVIZORSKIH DRUŠTAVA : diplomski rad." Master's thesis, University of Split, Faculty of economics Split, 2020. https://urn.nsk.hr/urn:nbn:hr:124:330845

Šilović, Martina. "NADZOR I KONTROLA KVALITETE RADA REVIZORSKIH DRUŠTAVA : diplomski rad." Master's thesis, University of Split, Faculty of economics Split, 2020. https://urn.nsk.hr/urn:nbn:hr:124:330845

Šilović, M. (2020). 'NADZOR I KONTROLA KVALITETE RADA REVIZORSKIH DRUŠTAVA : diplomski rad', Master's thesis, University of Split, Faculty of economics Split, accessed 10 January 2025, https://urn.nsk.hr/urn:nbn:hr:124:330845

Šilović M. NADZOR I KONTROLA KVALITETE RADA REVIZORSKIH DRUŠTAVA : diplomski rad [Master's thesis]. Split: University of Split, Faculty of economics Split; 2020 [cited 2025 January 10] Available at: https://urn.nsk.hr/urn:nbn:hr:124:330845

M. Šilović, "NADZOR I KONTROLA KVALITETE RADA REVIZORSKIH DRUŠTAVA : diplomski rad", Master's thesis, University of Split, Faculty of economics Split, Split, 2020. Available at: https://urn.nsk.hr/urn:nbn:hr:124:330845

Metadata
TitleNADZOR I KONTROLA KVALITETE RADA REVIZORSKIH DRUŠTAVA : diplomski rad
AuthorMartina Šilović
MentorMarko Čular (mentor)
GranterUniversity of Split
Faculty of economics Split
Split
Defense date and country2020-06, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Kontrola kvalitete rada revizorskih društava se provodi s ciljem jačanja povjerenja korisnika financijskih izvještaja u informacije u izvještajima. Također, kontrola se prve godine provodila inicijalno, odnosno, s ciljem utvrđivanja stvarnog stanja u revizorskim društvima i poslužila je kao vodilja za narednu kontrolu kvalitete. Prvi nadzor je proveden 2010. godine, a mjerodavne rezultate nadzora imamo tek od 2012/2013. godine zbog nedostatnih i nejasnih smjernica korištenja MRevS, nedostatne praktične edukacije itd. Od izvješća iz 2012/2013. možemo reći kako Komora nadzor provodi kvalitetno, detaljno, odvajajući utvrđene nezakonitosti i nepravilnosti od revizorskih društava koja revidiraju SJI i ona koja nisu. Također je potvrđen trend pada utvrđenih nepravilnosti glede MRevS i više je nezakonitosti i nepravilnosti utvrđeno kod subjekata ne koja revidiraju financijske izvještaje društava od javnog interesa.
Abstract (english)
Quality control of the work of audit firms is carried out with the aim of strengthening the confidence of user so financial statements in the information in the reports. Also, the control of the first inspection was carried out initially, ie, with the aim of determining the actual situation in the audit companies and served as a guide for the next quality control. The first inspection was carried out in 2010, and we have relevant monitoring results only from 2012/2013. due to insufficient and unclear guidelines for the use ofMRevS, insufficient practical training, etc. From the report from 2012/2013. We can say that the Chamber conducts supervision in a quality, detailed manner, separating the identified illegalities and irregularities from the audit companies that audit the SJI and those that do not. The downward trend of identified irregularities regarding MrevSwasalso confirmed and more illegalities and irregularities were found in entities that do not audit the financial statements of public interest entities.
Keywords
Languagecroatian
URN:NBNurn:nbn:hr:124:330845
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 on2020-08-20 09:44:51