U radu je obrazložen proces eksterne revizije u društvima za upravljanje investicijskim fondovima, s obzirom na njihov specifičan ustroj i na imovinu kojom upravljaju. Opisano je po kojim zakonskim osnovama i propisima nastupaju na tržištu i nude svoje usluge klijentima, tko su regulatori i koje su im obveze spram njih. Bitno je napomenuti da je regulativa koja određuje njihov rad vrlo složena te da su zahtjevi u poslovanju strogo propisani. Cilj ovog rada je razjasniti posebnosti procesa eksterne revizije u društvima za upravljanje investicijskim fondovima i opisati po čemu se sam proces razlikuje od eksterne revizije u bilo kojem trgovačkom društvu. Kao primjer revizije, za ovaj rad, prikazano je izvješće neovisnog revizora za Raiffeisen Invest d.o.o., društva za upravljanje UCITS fondovima, za 2016. godinu.

This work shows the process of external audit in Asset management company, based on a specific structure of the Company and the assets it manages. It describes the legal rules and regulations that the Company complies with to represent itself on the market and in offering its services to clients, also, who the regulators are and what obligations it has towards them. It is important to emphasize that the regulatory body, which determines the way the Company operates, is very strict and business requirements are strictly determined. The purpose of this paper is to expound the particularities of an external auditing process in Asset management company and how the process itself is different from external auditing in any other Company. As an example of an audit, for purposes of this paper, an audit of Raiffeisen Invest ltd., a company that manages UCITS funds, for year 2016, has been presented.