Primjena i važnost poslovne etike u reviziji

master's thesis

• Title (english): APPLICATION AND IMPORTANCE OF BUSINESS ETHICS IN AUDIT
• Author: Filip Dujmović
• Mentor: Mislav Ante Omazić (mentor)
• Committee member: Mislav Ante Omazić (predsjednik povjerenstva)
• Committee member: Boris Tušek (član povjerenstva)
• Committee member: Lana Cindrić (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Organization and Management); Zagreb
• Defense date and country: 2021-09-30, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Organization and Management

Abstract

Diplomski rad bavi se istraživanjem primjene i važnosti poslovne etike u reviziji. Etika
predstavlja skup načela moralnog ponašanja nekog društva, a poslovna etika podrazumijeva
primjenu etičkih načela u poslovnim odnosima i aktivnostima. Rad će analizirati primjenu
poslovne etike u djelatnosti revizije čija provedba je definirana etičkim vrijednostima i etičkim
standardima za sve revizore.
U radu će se analizirati revizija kao djelatnost, njezine osnovne vrste, kao i temeljna revizijska
načela i revizijski standardi. S namjerom objašnjenja primjene poslovne etike u reviziji, u radu će
se analizirati i pojam morala, moralnosti, etička načela u reviziji, kao i IFAC kodeks
profesionalne etike za računovođe. Dodatno, u radu će pojasniti i najčešći oblici neetičnog
postupanja revizora te globalni primjeri neetičnosti u reviziji. Glavni cilj teorijske analize u radu
bit će ukazati na važnost etičkih načela i pridržavanja istih, kao i na važnost profesionalnog
ponašanja u revizijskoj struci.
S ciljem ispunjenja ciljeva istraživanje, u diplomskom radu bit će provedeno anketno istraživanje
među stanovnicima Republike Hrvatske. Ciljna skupina su bili pojedinci koji su potvrdili
upoznatost s Kodeksom profesionalne etike računovođa. Sudionici istraživanja dali su odgovore
na postavljenja pitanja s ciljem dobivanja rezultata o neetičnosti u revizorskim poduzećima.

Abstract (english)

The thesis deals with the research of the application and importance of business ethics in
auditing. Ethics is a set of principles of moral behavior of a society, and business ethics implies
the application of ethical principles in business relations and activities. The paper will analyze
the application of business ethics in the audit industry, the implementation of which is defined by
ethical values and ethical standards for all auditors.
The paper will analyze auditing as an activity, its basic types, as well as basic auditing principles
and auditing standards. In order to explain the application of business ethics in auditing, the
paper will analyze morality, ethics, ethical principles in auditing, as well as the IFAC Code of
Professional Ethics for Accountants. In addition, the paper will explain the most common forms
of unethical conduct of auditors and global examples of unethical auditing. The main goal of the
theoretical analysis in the paper will be to point out the importance of ethical principles and
adherence to them, as well as the importance of professional conduct in the audit profession.
In order to meet the objectives of the research, in the thesis a survey was conducted among the
inhabitants of the Republic of Croatia. The target group were individuals who confirmed their
familiarity with the Code of Professional Ethics for Accountants. Research participants provided
answers to questions with the aim of obtaining results on unethical behavior in audit firms.

• Keywords: revizija; poslovna etika; etički standardi; kodeks profesionalne etike
• Keywords (english): audit; business ethics; ethical standards; code of professional ethics
• Language: croatian
• URN:NBN: urn:nbn:hr:148:838547
• Study programme: Title: Business Economics; Study programme type: university; Study level: graduate; Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Open access
• Created on: 2021-10-04 10:45:13