prikaz prve stranice dokumenta NEOVISNOST REVIZORA
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undergraduate thesis
NEOVISNOST REVIZORA
2020. urn:nbn:hr:112:534177
Lučić, Matea
Polytehnic in Pozega
Social department

Cite this document

Lučić, M. (2020). NEOVISNOST REVIZORA (Undergraduate thesis). Požega: Polytehnic in Pozega. Retrieved from https://urn.nsk.hr/urn:nbn:hr:112:534177

Lučić, Matea. "NEOVISNOST REVIZORA." Undergraduate thesis, Polytehnic in Pozega, 2020. https://urn.nsk.hr/urn:nbn:hr:112:534177

Lučić, Matea. "NEOVISNOST REVIZORA." Undergraduate thesis, Polytehnic in Pozega, 2020. https://urn.nsk.hr/urn:nbn:hr:112:534177

Lučić, M. (2020). 'NEOVISNOST REVIZORA', Undergraduate thesis, Polytehnic in Pozega, accessed 01 April 2025, https://urn.nsk.hr/urn:nbn:hr:112:534177

Lučić M. NEOVISNOST REVIZORA [Undergraduate thesis]. Požega: Polytehnic in Pozega; 2020 [cited 2025 April 01] Available at: https://urn.nsk.hr/urn:nbn:hr:112:534177

M. Lučić, "NEOVISNOST REVIZORA", Undergraduate thesis, Polytehnic in Pozega, Požega, 2020. Available at: https://urn.nsk.hr/urn:nbn:hr:112:534177

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Metadata
TitleNEOVISNOST REVIZORA
Title (english)AUDITOR INDEPENDENCE
AuthorMatea Lučić
MentorDubravka Mahaček (mentor)
Committee memberKatarina Potnik Galić (predsjednik povjerenstva)
Committee memberDubravka Mahaček (član povjerenstva)
Committee memberMario Župan (član povjerenstva)
GranterPolytehnic in Pozega
(Social department)
Požega
Defense date and country2020-11-23, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Revizija se smatra neovisnim i sustavnim istraživanjem određene radnje od strane revizora koji zatim svoja zapažanja pruža korisniku u obliku izvještaja. Revizori mogu biti interni revizori, zaposlenici poduzeća kojeg revidiraju ili eksterni revizori, revizori zaposleni od strane poduzeća kojeg treba revidirati. Neovisnost revizora jedna je ključnih karakteristika u istinitom provođenju revizije i davanju mišljenja koje će javnost koristiti u vlastitim odlukama. Prije provođenja same revizije,... More revizor nužno mora provesti određene korake radi smanjenja potencijalnih negativnih utjecaja na pravilnost i kvalitetu revizije te na vlastitu neovisnost u davanju mišljenja. Neovisnost revizora može biti poljuljana naknadama, političkim opredjeljenjima, područjem na kojem revizor provodi svoje usluge i samom vrstom revizora kojoj on pripada. Rad uključuje općenite informacije o reviziji, podjele revizije, revizora i revizorovog mišljenja. Definirana je neovisnost te svi navedeni utjecati te temeljem svih informacija doneseni su zaključci o stvarnoj neovisnosti revizora Less
Abstract (english)
An audit is considered to be an independent and systematic investigation of certain actions by the auditor who then provides his observations to the user in the form of a report. Auditors can be internal auditors, employees of the company being audited or external auditors, auditors employed by a foreign company to be audited. Auditor independence is one of the key characteristics in conducting audits truthfully and giving opinions that the public will use in their own decisions. Before... More conducting the audit itself, the auditor must necessarily take certain steps to reduce potential negative impacts on the regularity and quality of the audit and on its own independence in giving an opinion. The auditor's independence may be undermined by remuneration, political affiliation, the area in which the auditor performs his services and the type of auditor to which he belongs. The paper includes general information about the audit, the division of the audit, the auditor, and the auditor's opinion. The novelty of all the mentioned influences was defined on the basis of all the information made in the conclusions about the actual novelty of the auditor. Less
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:112:534177
Study programmeTitle: Professional study of Accounting
Study programme type: professional
Study level: undergraduate
Academic / professional title: stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije (stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2022-06-06 11:55:03
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