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master's thesis
Metoda uzorka u reviziji
Zagreb: University of Zagreb, Faculty of Economics and Business, 2016. urn:nbn:hr:148:521731
Kolaić, Matea
University of Zagreb
Faculty of Economics and Business

Institutional repository: REPEFZG

Cite this document

Kolaić, M. (2016). Metoda uzorka u reviziji (Master's thesis). Zagreb: University of Zagreb, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:148:521731

Kolaić, Matea. "Metoda uzorka u reviziji." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2016. https://urn.nsk.hr/urn:nbn:hr:148:521731

Kolaić, Matea. "Metoda uzorka u reviziji." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2016. https://urn.nsk.hr/urn:nbn:hr:148:521731

Kolaić, M. (2016). 'Metoda uzorka u reviziji', Master's thesis, University of Zagreb, Faculty of Economics and Business, accessed 19 December 2024, https://urn.nsk.hr/urn:nbn:hr:148:521731

Kolaić M. Metoda uzorka u reviziji [Master's thesis]. Zagreb: University of Zagreb, Faculty of Economics and Business; 2016 [cited 2024 December 19] Available at: https://urn.nsk.hr/urn:nbn:hr:148:521731

M. Kolaić, "Metoda uzorka u reviziji", Master's thesis, University of Zagreb, Faculty of Economics and Business, Zagreb, 2016. Available at: https://urn.nsk.hr/urn:nbn:hr:148:521731

Metadata
TitleMetoda uzorka u reviziji
Title (english)Audit sampling
AuthorMatea Kolaić
MentorMirjana Čižmešija (mentor)
Committee memberIvana Mamić Sačer (predsjednik povjerenstva)
Committee memberNataša Kurnoga (član povjerenstva)
GranterUniversity of Zagreb
Faculty of Economics and Business
Zagreb
Defense date and country2016-05-24, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Ovaj rad pobliže objašnjava upotrebu konkretnih statističkih alata u ekonomiji u procesima odlučivanja, upravljanja i kontrole. Poslovno odlučivanje, iako u obzir uzima i nefinancijske informacije, gotovo da je nemoguće bez financijskih informacija koje su zapisane u financijskim izvještajima. Pretpostavka financijskih, računovodstvenih informacija iz financijskih izvještaja je objektivnost i realnost. Uvođenjem ovih dviju bitnih pretpostavki financijskih izvještaja, uvodi se revizija kao nužan uvjet uspješnog poslovnog odlučivanja. Revizija ispituje objektivnost i realnost iskazanih financijskih podataka, koristeći se pritom metodom uzorka, te na temelju istraživanih financijskih podataka prosuđuje i donosi objektivno mišljenje o kvaliteti i pouzdanosti financijskih izvještaja. Kvaliteta financijskih izvještaja podrazumijeva njihovu korisnost u procesu poslovnog odlučivanja. Statistička pismenost uči logičkom promišljanju i omogućuje donošenje objektivnih, dokazivih zaključaka o ispitivanom svojstvu populacije. Metode inferencijalne statistike omogućavaju bržu, jeftiniju i (ukoliko je ispravno proveden izbor uzorka) kvalitetnu analizu podataka te tako racionaliziraju proces revizije.
Abstract (english)
This work approaches the use of specific statistical tools in the economy, in particular in decision-making, management and control processes. Business decision making, although taken into consideration non-financial information, is almost impossible without financial information which are recorded in the financial statements. The assumption of financial, accounting information from financial statements is the objectivity and reality. The introduction of these two important assumptions of the financial statements, introduces the audit as a necessary condition for successful business decisions making. The audit examines objectivity and reality of disclosed financial data, using the sample method which allows deliberation about the studied financial data and gives a fair opinion about the quality and reliability of financial statements. The quality of financial statements entails their usefulness in the process of business decision-making. Statistical literacy teaches logical thinking and allows objective, verifiable conclusions about the studied phenomena. The methods of inferential statistics enable faster, cheaper and more (if correctly implemented sample) quality data analysis
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:148:521731
Study programmeTitle: Business Economics
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 on2016-09-29 11:21:04