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Izvješće neovisnog revizora
Ena Smajić (2017)
RRiF College of Financial Management
Cite this document

Smajić, E. (2017). Izvješće neovisnog revizora (Undergraduate thesis). Retrieved from https://urn.nsk.hr/urn:nbn:hr:198:198850

Smajić, Ena. "Izvješće neovisnog revizora." Undergraduate thesis, RRiF College of Financial Management, 2017. https://urn.nsk.hr/urn:nbn:hr:198:198850

Smajić, Ena. "Izvješće neovisnog revizora." Undergraduate thesis, RRiF College of Financial Management, 2017. https://urn.nsk.hr/urn:nbn:hr:198:198850

Smajić, E. (2017). 'Izvješće neovisnog revizora', Undergraduate thesis, RRiF College of Financial Management, accessed 26 February 2020, https://urn.nsk.hr/urn:nbn:hr:198:198850

Smajić E. Izvješće neovisnog revizora [Undergraduate thesis]. Zagreb: RRiF College of Financial Management; 2017 [cited 2020 February 26] Available at: https://urn.nsk.hr/urn:nbn:hr:198:198850

E. Smajić, "Izvješće neovisnog revizora", Undergraduate thesis, RRiF College of Financial Management, Zagreb, 2017. Available at: https://urn.nsk.hr/urn:nbn:hr:198:198850

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Metadata
TitleIzvješće neovisnog revizora
Title (english)Independent auditor's report
AuthorEna Smajić
MentorAnamarija Miletić (mentor)
Committee memberAnja Božina (predsjednik povjerenstva)
Committee memberJasna Vuk (član povjerenstva)
GranterRRiF College of Financial Management
Zagreb
Defense date and country2017-04-18, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
U ovom radu biti će analizirani pojam, svrha i karakteristike revizije, pojasnit će se korisnici revizorskog izvještaja, prikazat će se osnovna revizorska načela i Međunarodni revizijski standardi kao i obilježja standarda koji se odnose na izvješće neovisnog revizora. Razradom teme analizirat će se vrste revizorovog mišljenja kao i struktura mišljenja koje se donosi u revizorskom izvješću. Kao krajnji rezultat rada prezentirat će se praktični primjeri izvještaja neovisnog revizora koji će biti sustavno poredani prema vrsti revizorovih mišljenja u kontekstu revizije financijskih izvještaja i rezultata poslovanja te će dati sliku o tome kako bi svako od navedenih mišljenja trebalo biti izraženo i prezentirano.
Abstract (english)
This paper offers an analysis of the term audit by identifying its purpose and characteristics and the users of audit reports. The paper also presents basic auditing principles as well as the International Standards of Auditing concerning independent auditor's reports. By further elaborating this topic, the analysis of different types of auditor's opinions and the opinion structure within audit's reports are brought forward as well. The final results of the paper are practical examples of independent auditor's reports listed in systematical order based on the type of auditor's opinion and within the context of financial reports and operating results. At the same time, this paper provides an insight into different approaches to articulating and presenting each one of the listed opinions.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:198:198850
Study programmeTitle: Accounting and Finance
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 conditionsOpen access
Terms of usehttp://rightsstatements.org/vocab/InC/1.0/
Created on2019-04-04 17:42:39