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master's thesis
KOMPARATIVNA ANALIZA PROCESA LICENCIRANJA I PROFESIONALNOG USAVRŠAVANJA REVIZORA ODABRANIH ZEMALJA
diplomski rad
Split: University of Split, Faculty of economics Split, 2022. urn:nbn:hr:124:799997
Ružić, Dea
University of Split
Faculty of economics Split

Institutional repository: REFST

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Ružić, D. (2022). KOMPARATIVNA ANALIZA PROCESA LICENCIRANJA I PROFESIONALNOG USAVRŠAVANJA REVIZORA ODABRANIH ZEMALJA : diplomski rad (Master's thesis). Split: University of Split, Faculty of economics Split. Retrieved from https://urn.nsk.hr/urn:nbn:hr:124:799997

Ružić, Dea. "KOMPARATIVNA ANALIZA PROCESA LICENCIRANJA I PROFESIONALNOG USAVRŠAVANJA REVIZORA ODABRANIH ZEMALJA : diplomski rad." Master's thesis, University of Split, Faculty of economics Split, 2022. https://urn.nsk.hr/urn:nbn:hr:124:799997

Ružić, Dea. "KOMPARATIVNA ANALIZA PROCESA LICENCIRANJA I PROFESIONALNOG USAVRŠAVANJA REVIZORA ODABRANIH ZEMALJA : diplomski rad." Master's thesis, University of Split, Faculty of economics Split, 2022. https://urn.nsk.hr/urn:nbn:hr:124:799997

Ružić, D. (2022). 'KOMPARATIVNA ANALIZA PROCESA LICENCIRANJA I PROFESIONALNOG USAVRŠAVANJA REVIZORA ODABRANIH ZEMALJA : diplomski rad', Master's thesis, University of Split, Faculty of economics Split, accessed 10 January 2025, https://urn.nsk.hr/urn:nbn:hr:124:799997

Ružić D. KOMPARATIVNA ANALIZA PROCESA LICENCIRANJA I PROFESIONALNOG USAVRŠAVANJA REVIZORA ODABRANIH ZEMALJA : diplomski rad [Master's thesis]. Split: University of Split, Faculty of economics Split; 2022 [cited 2025 January 10] Available at: https://urn.nsk.hr/urn:nbn:hr:124:799997

D. Ružić, "KOMPARATIVNA ANALIZA PROCESA LICENCIRANJA I PROFESIONALNOG USAVRŠAVANJA REVIZORA ODABRANIH ZEMALJA : diplomski rad", Master's thesis, University of Split, Faculty of economics Split, Split, 2022. Available at: https://urn.nsk.hr/urn:nbn:hr:124:799997

Metadata
TitleKOMPARATIVNA ANALIZA PROCESA LICENCIRANJA I PROFESIONALNOG USAVRŠAVANJA REVIZORA ODABRANIH ZEMALJA : diplomski rad
AuthorDea Ružić
MentorMarko Čular (mentor)
MBZ: 334714
GranterUniversity of Split
Faculty of economics Split
Split
Defense date and country2022-09, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Revizija je jedna od ključnih profesija današnjice. Revizijska profesija je regulirana profesija, a kvaliteta obavljenih revizorskih usluga ovisi upravo o načinu i stupnju regulacije u nekoj zemlji. Iako se sve zemlje pridržavaju određenih međunarodnih revizijskih standarda, organizirane su na različite načine i formiraju vlastite nacionalne standarde u području revizijske profesije. Problematika cjelokupnog rada ogleda se u komparativnoj analizi u koju je uključeno šest zemalja: Hrvatska, Bosna i Hercegovina, Srbija, Crna Gora, Sjeverna Makedonija i Slovenija. Svaka zemlja određuje nadležno tijelo koje je odgovorno za nadzor, izdavanje odobrenja za rad ovlaštenim revizorima i revizorskim društvima, nadzor nad radom ovlaštenih revizora i ostalo. Iako postoje parametri i sličnosti koji povezuju navedene zemlje kroz revizijsku profesiju, utvrđeno je dosta različitosti. U ovom radu je analizan stupanj usklađenosti licenciranja ovlaštenih revizora i stupanj usklađenosti naknadnog profesionalnog usavršavanja ovlaštenih revizora, te donesen zaključak i preporuke za veću standardizaciju revizijske profesije i poboljšanje kvalitete revizorskih usluga na sveukupnoj razini.
Abstract (english)
Auditing is one of the key professions today. The audit profession is a regulated profession, and the quality of audit services performed depends precisely on the method and degree of regulation in a country. Although all countries adhere to certain international auditing standards, they are organized in different ways and form their own national standards in the field of auditing profession. The problems of the entire work are reflected in the comparative analysis, which includes six countries: Croatia, Bosnia and Herzegovina, Serbia, Montenegro, North Macedonia and Slovenia. Each country determines the competent authority that is responsible for supervision, issuing authorizations for the work of authorized auditors and audit companies, supervision of the work of authorized auditors and other things. Although there are parameters and similarities that connect the mentioned countries through the auditing profession, a lot of differences were found. In this paper, the degree of compliance with the licensing of authorized auditors and the degree of compliance with the subsequent professional training of authorized auditors were analyzed, and conclusions and recommendations were made for greater standardization of the audit profession and improvement of the quality of audit services at the overall level.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:124:799997
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 on2022-11-24 08:37:52