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undergraduate thesis
Revizija dugotrajne financijske imovine na primjeru "AUTOWILL d.o.o."
Pula: University of Pula, 2019. urn:nbn:hr:137:056844
Pecikozić, Vedran
University of Pula
Faculty of economics and tourism "Dr. Mijo Mirković"

Institutional repository: Digital Repository Juraj Dobrila University of Pula

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Pecikozić, V. (2019). Revizija dugotrajne financijske imovine na primjeru "AUTOWILL d.o.o." (Undergraduate thesis). Pula: University of Pula. Retrieved from https://urn.nsk.hr/urn:nbn:hr:137:056844

Pecikozić, Vedran. "Revizija dugotrajne financijske imovine na primjeru "AUTOWILL d.o.o."." Undergraduate thesis, University of Pula, 2019. https://urn.nsk.hr/urn:nbn:hr:137:056844

Pecikozić, Vedran. "Revizija dugotrajne financijske imovine na primjeru "AUTOWILL d.o.o."." Undergraduate thesis, University of Pula, 2019. https://urn.nsk.hr/urn:nbn:hr:137:056844

Pecikozić, V. (2019). 'Revizija dugotrajne financijske imovine na primjeru "AUTOWILL d.o.o."', Undergraduate thesis, University of Pula, accessed 23 November 2024, https://urn.nsk.hr/urn:nbn:hr:137:056844

Pecikozić V. Revizija dugotrajne financijske imovine na primjeru "AUTOWILL d.o.o." [Undergraduate thesis]. Pula: University of Pula; 2019 [cited 2024 November 23] Available at: https://urn.nsk.hr/urn:nbn:hr:137:056844

V. Pecikozić, "Revizija dugotrajne financijske imovine na primjeru "AUTOWILL d.o.o."", Undergraduate thesis, University of Pula, Pula, 2019. Available at: https://urn.nsk.hr/urn:nbn:hr:137:056844

Metadata
TitleRevizija dugotrajne financijske imovine na primjeru "AUTOWILL d.o.o."
Title (english)Long term financial asset auditing on the example of " AUTOWILL d.o.o."
AuthorVedran Pecikozić
MentorRobert Zenzerović (mentor)
Committee memberTicijan Peruško (predsjednik povjerenstva)
Committee memberRobert Zenzerović (član povjerenstva)
Committee memberKsenija Černe (član povjerenstva)
GranterUniversity of Pula
(Faculty of economics and tourism "Dr. Mijo Mirković")
Pula
Defense date and country2019-09-30, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Revizija dugotrajne financijske imovine usmjerena je na utvrĊivanje realnosti i objektivnosti stanja i prometa udjela u povezanim društvima, zajmova povezanim društvima, sudjelujućih interesa, ulaganja u vrijednosne papire, danih kredita, depozita i jamĉevina, obveznih dugoroĉnih ulaganja, ostalih dugoroĉnih ulaganja te vrijednosnog usklaĊenja dugotrajne financijske imovine. Svaka pozicija financijskog izvješća podrazumijeva drukĉiji revizorski postupak. Financijsku imovinu u bilancama poduzetnika treba promatrati iz više “ uglova “. prvo, treba identificirati i kategorizirati imovinu, a nakon toga provjeriti je li ispravno vrednovana. Kako trgovanje vlasniĉkim instrumentima u Republici Hrvatskoj nije razvijeno i kako se u većini društva obavlja vrlo rijetko, ne postojanje internih kontrola i ne posvećivanje dovoljne pozornosti vrednovanju financijske imovine moţe dovesti do materijalno znaĉajnih pogrešaka u financijskim izvješćima. Zbog toga je poseban naglasak na revizorovom pristupu kod testiranja i potpunom razumijevanju i primjeni zahtjeva koje se od njega traţe prema MrevS, MSFI i HSFI.
Abstract (english)
The audit of long-term financial assets is aimed at determining the reality and objectivity of the balance and turnover of shares in affiliated companies, loans to affiliated companies, participating interests, investments in securities, loans, deposits and guarantees, mandatory long-term investments, other long-term investments and value adjustments. property. Each position of the financial statement implies a different audit procedure. Financial assets in the balance sheets of entrepreneurs should be viewed from several "angles". first, the asset should be identified and categorized, and then checked to see if it has been properly valued. As trading in equity instruments in the Republic of Croatia is not developed and as it is very rare in most companies, the lack of internal controls and not paying sufficient attention to the valuation of financial assets can lead to material errors in the financial statements. Therefore, special emphasis is placed on the auditor's approach to testing and full understanding and application of the requirements required of him under MrevS, IFRS and HSFI.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:137:056844
Study programmeTitle: Business Economics; Finance, Economics, Financial Management, Management and Entrepreneurship, Marketing Management, Business Informatics, Tourism; specializations in: Finance, Accounting and Auditing, Marketing Management, Management and Entrepreneurship, Tourism, Business Informatics, Financial Management, Informatics Management
Course: Financial Management
Study programme type: university
Study level: undergraduate
Academic / professional title: sveučilišni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije (sveučilišni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
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Created on2020-12-14 12:54:52