undergraduate thesis
International Aspects of Auditing

Domagoj Kozarić (2016)
Sveučilište u Zadru
Odjel za ekonomiju
Metadata
TitleMeđunarodni aspekti revizije
AuthorDomagoj Kozarić
Mentor(s)Berislav Bolfek (thesis advisor)
Abstract
Zbog utjecaja globalizacije, velikih i brzih promjena na tržištu, u tržišnim uvjetima gdje konkurencija želi izbaciti slabija poduzeća sa tržišta i zauzeti bolji položaj, kada je bitan svaki poslovni poduhvat kojeg poduzeće može ostvariti, vrlo je bitno da se tržištu pruži točna, objektivna i pozdana financijsko-informacijska podloga. Kako bi tržište dobilo sve potrebne i tražene informacije, te kako bi vlasnici kapitala bili sigurni u svoju poslovnu odluku, provodi se revizija. Za provođenje revizije odgovoran je revizor, koji nakon pregleda postoječeg stanja poduzeća daje svoje nepristrano, objektivno te istinito izvješće. Iako reviziju može provoditi osoba iz samog poduzeća (interna revizija), češće se za provođenje revizije angažira neka osoba izvan poduzeća (eksterna revizija) koja će biti nepristrana, objektivna, profesionalna i vođena zakonskim normama i pravilima. Začetak revizije povezuje se uz razvitak tržišnog načina privređivanja. Revizija se prvo razvila u najrazvijenijim zemljama svijeta kao što su SAD, Njemačka te Velika Britanija. Koliki je utjecaj i važnost revizije u Hrvatskoj i ostalim zemljama svijeta prikazuju međunarosni standardi revizije, razni odbori i instituti za provedbu revizije koji se sve više šire i unaprijeđuju. Na koji način različite zemlje svijeta (SAD, Europska unija) pristupaju reviziji te kako ju provode detaljnije je opisano u radu.
Keywordsaudit auditor internal audit external audit the audit report the internal audit standards
Parallel title (English)International Aspects of Auditing
Committee MembersAnita Peša (committee chairperson)
Berislav Bolfek (committee member)
Ante Panjkota (committee member)
GranterSveučilište u Zadru
Lower level organizational unitsOdjel za ekonomiju
PlaceZadar
StateCroatia
Scientific field, discipline, subdisciplineSOCIAL SCIENCES
Economics
Organization and Management
Study programme typeuniversity
Study levelundergraduate
Study programmeManagement
Academic title abbreviationuniv. bacc. oec.
Genreundergraduate thesis
Language Croatian
Defense date2016-09-28
Parallel abstract (English)
Due to the impact of globalization, large and fast site on the market, in market conditions where the competition wants to throw out the weaker companies from the market and take a better position, when every important business venture which the company can achieve, it is very important that the market provide accurate, objective and reliable financial - information basis. The audit is carried out so that market could receive all necessary and required information and the owners of capital could be confident in their business decision. The auditor is responsible for conducting audits, who after reviewing the existing situation, gives the company g its impartially, objectively and truthfully report. Although the audit could be conducted from the people of the company (internal audit ), more often to perform the audit is engaged a person outside the company ( external audit ) to be impartial, objective, professional and guided legal norms and rules. The beginning of the audit is associated with the development of market economy. The audit was first developed in the most developed countries of the world such as USA, Germany and Great Britain. What is the impact and importance of auditing in Croatia and other countries of the world show international auditing standards, various committees and institutes for implementation of the audit, which is increasingly wider and improved. How different countries ( USA, EU ) audit approach and how they implement it is more fully described in the work.
Parallel keywords (Croatian)revizija revizor interna revizija eksterna revizija revizorsko isvješće međunarodni standardi revizije
Resource typetext
Access conditionAccess restricted to students and staff of home institution
Terms of usehttp://rightsstatements.org/vocab/InC/1.0/
URN:NBNhttps://urn.nsk.hr/urn:nbn:hr:162:604512
CommitterGorica Lovrić