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The concept of materiality and risk in audit
Valentina Miroslavić (2018)
RRiF College of Financial Management
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Miroslavić, V. (2018). Koncept značajnosti i rizik u reviziji (Undergraduate thesis). Retrieved from https://urn.nsk.hr/urn:nbn:hr:198:578704

Miroslavić, Valentina. "Koncept značajnosti i rizik u reviziji." Undergraduate thesis, RRiF College of Financial Management, 2018. https://urn.nsk.hr/urn:nbn:hr:198:578704

Miroslavić, Valentina. "Koncept značajnosti i rizik u reviziji." Undergraduate thesis, RRiF College of Financial Management, 2018. https://urn.nsk.hr/urn:nbn:hr:198:578704

Miroslavić, V. (2018). 'Koncept značajnosti i rizik u reviziji', Undergraduate thesis, RRiF College of Financial Management, accessed 25 April 2019, https://urn.nsk.hr/urn:nbn:hr:198:578704

Miroslavić V. Koncept značajnosti i rizik u reviziji [Undergraduate thesis]. Zagreb: RRiF College of Financial Management; 2018 [cited 2019 April 25] Available at: https://urn.nsk.hr/urn:nbn:hr:198:578704

V. Miroslavić, "Koncept značajnosti i rizik u reviziji", Undergraduate thesis, RRiF College of Financial Management, Zagreb, 2018. Available at: https://urn.nsk.hr/urn:nbn:hr:198:578704

Metadata
TitleKoncept značajnosti i rizik u reviziji
Title (english)The concept of materiality and risk in audit
AuthorValentina Miroslavić
MentorAnamarija Wagner (mentor)
Committee memberTino Bego (predsjednik povjerenstva)
Committee memberIvica Voloder (član povjerenstva)
GranterRRiF College of Financial Management
Zagreb
Defense date and country2018-10-25, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Tema ovog rada je Koncept značajnosti i rizika u reviziji. U prvom dijelu rada objašnjen je pojam koncepta značajnosti, kako se utvrđuje značajnost kod planiranja revizije, na kojim razinama i u kojim slučajevima je potrebno izmijeniti značajnost u tijeku revizije. Objašnjeno je i slikovno prikazano što znači kvalitativna, a što kvantitativna značajnost, te kako one utječu na određivanje značajnosti. Primjena koncepta značajnosti prikazana je i na primjeru poslovnog subjekta Meri d.o.o. u tri koraka, gdje je autor iznio i svoje zaključke. Drugi dio rada bavi se revizijskim rizicima, te su obrađeni revizijski rizici i objašnjena je povezanost revizijskih rizika, koncepta značajnosti i revizijskih dokaza. Također je navedeno koje su prednosti revizije temeljene na riziku, te kako se utvrđuje potpunost plana revizije.
Abstract (english)
The topic of this paper is the Concept of materiality and risk in audit. The first part of the paper explains the concept of materiality, how important is the audit planning, what levels and in which cases it is necessary to change the materiality of the audit. It is also explained in words and with the picture,meaning of qualitative and quantitative materiality and how they affect the determination of materiality. The application of the materiality concept is also shown in the example of the business entity Meri d.o.o. in three steps, where the author made his own conclusions. The second part of the paper deals with audit risks. The author discussed about audit risks and the connection between audit risks, the concept of materiality and audit evidence. It is also indicated the benefits of risk-based auditing and how the completeness of the audit plan is determined.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:198:578704
Study programmeTitle: Računovodstvo i financije
Study programme type: stručni
Study level: stručni
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 on2019-04-11 10:15:00