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master's thesis
Revizija državnog proračuna Republike Hrvatske
Zagreb: University of Zagreb, Faculty of Economics and Business, 2019. urn:nbn:hr:148:455326
Horvatić, Petra
University of Zagreb
Faculty of Economics and Business
Department of Accounting

Institutional repository: REPEFZG

Cite this document

Horvatić, P. (2019). Revizija državnog proračuna Republike Hrvatske (Master's thesis). Zagreb: University of Zagreb, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:148:455326

Horvatić, Petra. "Revizija državnog proračuna Republike Hrvatske." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2019. https://urn.nsk.hr/urn:nbn:hr:148:455326

Horvatić, Petra. "Revizija državnog proračuna Republike Hrvatske." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2019. https://urn.nsk.hr/urn:nbn:hr:148:455326

Horvatić, P. (2019). 'Revizija državnog proračuna Republike Hrvatske', Master's thesis, University of Zagreb, Faculty of Economics and Business, accessed 16 November 2024, https://urn.nsk.hr/urn:nbn:hr:148:455326

Horvatić P. Revizija državnog proračuna Republike Hrvatske [Master's thesis]. Zagreb: University of Zagreb, Faculty of Economics and Business; 2019 [cited 2024 November 16] Available at: https://urn.nsk.hr/urn:nbn:hr:148:455326

P. Horvatić, "Revizija državnog proračuna Republike Hrvatske", Master's thesis, University of Zagreb, Faculty of Economics and Business, Zagreb, 2019. Available at: https://urn.nsk.hr/urn:nbn:hr:148:455326

Metadata
TitleRevizija državnog proračuna Republike Hrvatske
Title (english)Audit of the state budget of the Republic of Croatia
AuthorPetra Horvatić
MentorIvana Pavić (mentor)
Committee memberIvana Pavić (predsjednik povjerenstva)
Committee memberIvana Mamić Sačer (član povjerenstva)
Committee memberMateja Brozović (član povjerenstva)
GranterUniversity of Zagreb
Faculty of Economics and Business
(Department of Accounting)
Zagreb
Defense date and country2019-09-30, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Kao predmet istraživanja ovog rada pojašnjava se pojam revizije, navodi se uloga vrhovnih revizijskih institucija pri provođenju revizije državnog proračuna te se prikazuje uloga međunarodnih standarda koji se primjenjuju prilikom izvršavanja poslova revizije. Također, prikazuje se i pojam državnog proračuna i njegovih korisnika, kao i važnost revizije prilikom donošenja i izvršenja državnog proračuna. Unutar rada prikazana je analiza značajnih nalaza provedene revizije državnog proračuna za četverogodišnje razdoblje, od 2015. godine do 2018. godine. Uz nalaze se prikazuje analiza utvrđenih nepravilnosti i izvršenih naloga te analiza izražavanja mišljenja državne revizije i preporuka prethodnih revizija.
Abstract (english)
As the research subject of this thesis the term audit is explained as well as the role of the relevant audit institutions in conducting the audit of the state budget. Furthermore, the international standards applicable during the audit activities are presented within the thesis as well as the term of state budget and its beneficiaries, the importance of the audit in the procedures of adoption and execution of the state budget. The thesis provides analysis of the significant audit findings following the audit of the state budget for the 4-year period, from 2015. to 2018. In addition to audit findings, the analysis of the determined irregularities and pertaining takes performed is given as well as the analysis of the expressed audit opinions and recommendations related to the previous audits.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:148:455326
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 conditionsOpen access
Terms of useLicence Attribution-NonCommercial-ShareAlike 3.0 Unported (CC BY-NC-SA 3.0) icon
Created on2019-10-01 13:49:03