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undergraduate thesis
Postupci u reviziji
2020. urn:nbn:hr:198:898125
Raspudić, Ivan
RRiF College of Financial Management

Cite this document

Raspudić, I. (2020). Postupci u reviziji (Undergraduate thesis). Retrieved from https://urn.nsk.hr/urn:nbn:hr:198:898125

Raspudić, Ivan. "Postupci u reviziji." Undergraduate thesis, RRiF College of Financial Management, 2020. https://urn.nsk.hr/urn:nbn:hr:198:898125

Raspudić, Ivan. "Postupci u reviziji." Undergraduate thesis, RRiF College of Financial Management, 2020. https://urn.nsk.hr/urn:nbn:hr:198:898125

Raspudić, I. (2020). 'Postupci u reviziji', Undergraduate thesis, RRiF College of Financial Management, accessed 20 January 2022, https://urn.nsk.hr/urn:nbn:hr:198:898125

Raspudić I. Postupci u reviziji [Undergraduate thesis]. Zagreb: RRiF College of Financial Management; 2020 [cited 2022 January 20] Available at: https://urn.nsk.hr/urn:nbn:hr:198:898125

I. Raspudić, "Postupci u reviziji", Undergraduate thesis, RRiF College of Financial Management, Zagreb, 2020. Available at: https://urn.nsk.hr/urn:nbn:hr:198:898125

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Metadata
TitlePostupci u reviziji
Title (english)Procedures in Audit
AuthorIvan Raspudić
MentorAnamarija Wagner (mentor)
Committee memberAnja Božina (predsjednik povjerenstva)
Committee memberAnte Vidović (član povjerenstva)
GranterRRiF College of Financial Management
Zagreb
Defense date and country2020, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Tema završnog rada jesu postupci u reviziji te će u radu biti detaljno biti opisani postupci koje je revizor dužan obaviti, te kako na temelju tih postupaka donosi svoje mišljenje koje zapravo predstavlja smisao odnosno cilj revizije. Kako bismo razumjeli revizijske postupke moramo razumjeti svrhu, ciljeve, vrste i faze samog procesa revizije. Cilj i svrha revizije je da se na temelju revizorovog mišljenja stvori pozitivna slika poduzetnika. Reviziju je moguće podijeliti prema objektu ispitivanja (revizija financijskih izvještaja, podudarnosti i revizija poslovanja) i prema subjektu ispitivanja (interna, državna i eksterna revizija). Sam proces revizije sastoji se od dva dijela: predrevizije i završne revizije. Predrevizija obuhvaća proces revizije od sklapanja ugovora o reviziji do pojave financijskih izvještaja, a završna revizija obuhvaća dio tijeka revizije od pojave financijskih izvještaja do datuma revizorova izvješća. Na temelju Zakona o reviziji proces revizije je reguliran Međunarodnim revizijskim standardima koje je preuzela i prevela Hrvatska revizorska komora od strane IFAC-a. Sami postupci revizije reakcija su na procijenjene rizike (inherentne), koji mogu biti na razini financijskih izvještaja što za posljedicu imaju sveobuhvatne reakcije i na pogrešno prikazivanje na razini tvrdnji što za posljedicu imaju daljnje revizijske postupke u vidu testova kontrola i dokaznih testova.
Abstract (english)
In this paper author will describe detail procedures in audit. Based on these procedures, auditor gives his opinion. To understand audit procedurs we need to understand purpose, goals, types and phases of the audit process. Goal and purpose of the audit is to create a positive „image“ of the company based on the auditor's opinion. The audit can be divided according to the subject of the audit (audit of financial statements, compliance and auditing of the business) and subject to the audit (internal, government audit and external audit). The audit process consists of two parts: interimaudit and final audit. The interim audit includes the audit process from the conclusion of the contract until the finalization of the financial statements, and the final audit includes the part of the audit process from the date of financial statements to the auditor's report date. Based on Audit regulation in Croatia, the audit process is regulated by the International Standards on Auditing, which are published by International federation od audit (IFAC) and translated by Croatian Chamber of Auditors. The audit actions are based on inherent risks estimates, which may be at the level of the financial statements, and at the level of the assertion. Audit procedures can be in the form of test of controls and sustantive testing.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:198:898125
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 conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2020-11-09 15:05:23