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master's thesis
Revizorove zadaće vezane uz procjenu vremenske neograničenosti poslovanja revidiranog subjekta u kontekstu Covid-19 krize
Zagreb: University of Zagreb, Faculty of Economics and Business, 2021. urn:nbn:hr:148:409466
Drvodelić, Borna
University of Zagreb
Faculty of Economics and Business

Institutional repository: REPEFZG

Cite this document

Drvodelić, B. (2021). Revizorove zadaće vezane uz procjenu vremenske neograničenosti poslovanja revidiranog subjekta u kontekstu Covid-19 krize (Master's thesis). Zagreb: University of Zagreb, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:148:409466

Drvodelić, Borna. "Revizorove zadaće vezane uz procjenu vremenske neograničenosti poslovanja revidiranog subjekta u kontekstu Covid-19 krize." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2021. https://urn.nsk.hr/urn:nbn:hr:148:409466

Drvodelić, Borna. "Revizorove zadaće vezane uz procjenu vremenske neograničenosti poslovanja revidiranog subjekta u kontekstu Covid-19 krize." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2021. https://urn.nsk.hr/urn:nbn:hr:148:409466

Drvodelić, B. (2021). 'Revizorove zadaće vezane uz procjenu vremenske neograničenosti poslovanja revidiranog subjekta u kontekstu Covid-19 krize', Master's thesis, University of Zagreb, Faculty of Economics and Business, accessed 18 December 2024, https://urn.nsk.hr/urn:nbn:hr:148:409466

Drvodelić B. Revizorove zadaće vezane uz procjenu vremenske neograničenosti poslovanja revidiranog subjekta u kontekstu Covid-19 krize [Master's thesis]. Zagreb: University of Zagreb, Faculty of Economics and Business; 2021 [cited 2024 December 18] Available at: https://urn.nsk.hr/urn:nbn:hr:148:409466

B. Drvodelić, "Revizorove zadaće vezane uz procjenu vremenske neograničenosti poslovanja revidiranog subjekta u kontekstu Covid-19 krize", Master's thesis, University of Zagreb, Faculty of Economics and Business, Zagreb, 2021. Available at: https://urn.nsk.hr/urn:nbn:hr:148:409466

Metadata
TitleRevizorove zadaće vezane uz procjenu vremenske neograničenosti poslovanja revidiranog subjekta u kontekstu Covid-19 krize
Title (english)Auditor's tasks related to the going concern assessment of the audited entity in the context of the Covid-19 crisis
AuthorBorna Drvodelić
MentorMateja Brozović (mentor)
MBZ: 349195
Committee memberMateja Brozović (predsjednik povjerenstva)
Committee memberLajoš Žager (član povjerenstva)
Committee memberSanja Sever Mališ (član povjerenstva)
GranterUniversity of Zagreb
Faculty of Economics and Business
Zagreb
Defense date and country2021-09-07, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
U uvjetima svjetskih kriza pouzdana informacija, posebice o perspektivi poduzeća, izrazito je važna njenim korisnicima radi donošenja kvalitetnih poslovnih odluka. U sklopu rada želi se istaknuti uloga revizije financijskih izvještaja prilikom ocjene primjerenosti menadžmentove primjene pretpostavke neograničenosti vremena poslovanja kod sastavljanja financijskih izvještaja i s tim povezanih objava. Analizom odabranih financijskih pokazatelja, kao glavnog instrumenta revizora prilikom ocjene pretpostavke neograničenosti vremena poslovanja, želi se opravdati prikladnost mišljenja revizora o financijskim izvještajima i primjerenosti objava menadžmenta vezanih uz utjecaj Covid-19 krize na budući razvoj poslovanja, na uzorku turističkih agencija u Hrvatskoj. Zaključak je kako je pandemija Covid-19 negativno utjecala na poslovanje turističkih agencija, što se vidi kroz analizu financijskih pokazatelja, kao alata za ocjenu sigurnosti i uspješnosti poslovanja. Menadžment turističkih agencija je na primjeren način objavio te okolnosti u financijskim izvještajima, o čemu svjedoče i nemodificirana mišljenja revizora po tom pitanju.
Abstract (english)
In the context of global crises, reliable information, especially about the perspective of the company, is extremely important to its users in order to make quality business decisions. In this final thesis the intention is to emphasize the role of audit in assessing the appropriateness of management's use of the going concern basis of accounting in the preparation of the financial statements and appropriateness of related disclosures. With the analysis of selected financial ratios, as the auditor's main instrument in assessing the going concer assumption, it is wanted to justify the appropriateness of auditors' opinions on the sample of financial statements of travel agencies in Croatia and on the adequacy of management disclosures related to the impact of the Covid-19 crisis on future business development of the company. The conclusion is that the Covid-19 pandemic negatively affected the business of travel agencies, which can be seen through the analysis of financial ratios, as a tool for assessing the safety and performance of the business. The management of travel agencies disclosed these circumstances in an appropriate manner in the financial statements, as evidenced by the unmodified opinions of auditors on this issue.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:148:409466
Study programmeTitle: Business Economics
Study programme type: university
Study level: integrated undergraduate and graduate
Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to authenticated users
Terms of useLicence In copyright icon
Created on2021-09-19 14:23:13