Analiza važnosti i razvijenosti sustava javnog nadzora revizije u Republici Hrvatskoj i drugim zemljama članicama Europske unije

master's thesis

• Title (english): Analysis of the significance and development of audit public oversight systems in Croatia and other member states of the European Union
• Author: Anamarija Pranjić
• Mentor: Mateja Brozović (mentor)
• Committee member: Boris Tušek (predsjednik povjerenstva)
• Committee member: Sanja Sever Mališ (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2019-09-03, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Cilj ovog diplomskog rada je analiza sustava javnog nadzora revizije u Republici Hrvatskoj i drugim zemljama članicama Europske unije. Za učinkovito provođenje javnog nadzora revizije i provjeru kvalitete rada revizije važno je dobro poznavanje zakonodavnog i regulatornog okvira na razini Europske unije, ali isto tako poznavanje nacionalnih zahtjeva zemalja članica Europske unije. Osim sistematizacije regulatornih zahtjeva, rad pruža uvid u razvijenost sustava javnog nadzora revizije u Republici Hrvatskoj i drugim zemljama članicama Europske unije, te prikazuje usporedbu i međusobnu povezanost tih sustava. Empirijskim istraživanjem prikazuje se kako nadzor revizije utječe na kvalitetu rada ovlaštenih revizora u Republici Hrvatskoj te što ovlašteni revizori smatraju nedostacima prethodno provedenih nadzora u funkciji poboljšanja kvalitete budućeg nadzora. Empirijsko istraživanje provedeno je korištenjem online anonimnog upitnika na području Republike Hrvatske za ciljanu skupinu ovlaštenih revizora. Uzorak za testiranje čini 29 ispunjenih anketnih upitnika (stopa povrata 15,2%). Ovlašteni revizori u Republici Hrvatskoj smatraju da javni nadzor revizije od strane nacionalnog tijela javnog nadzora pozitivno doprinosi kvaliteti revizije. Većina ispitanika smatra da je najveći nedostatak prilikom provedbe nadzora to što se vrednuje samo formalna dokumentacija koja je preduvjet, ali ne i dovoljan pokazatelj kvalitete rada. Uz to, kao veliki nedostatak smatra se da istinitost i objektivnost financijskih izvještaja nisu u centru pozornosti nadzornika prilikom obavljanja nadzora, čime se narušava povjerenje subjekata nadzora u sam proces javnog nadzora revizije. Ispitanici također smatraju da bi tijela javnog nadzora trebala održavati više radionica ili savjetovanja o propustima uočenima na terenu. Prema rezultatima istraživanja, zaključuje se da je ključni čimbenik javnog nadzora, koji utječe na kvalitetu rada revizora, način obavljanja nadzora od strane nadzornih tijela. Ukoliko subjekti nadzora imaju povjerenje u rad tijela javnog nadzora, nastojat će obavljati zakonske revizije uz najvišu razinu kvalitete. Isto tako kao jedan od čimbenika je i jasno uspostavljen sustav nadzora, u kojem su definirani kriteriji kojih se subjekti nadzora moraju pridržavati kako pridonijeli kvaliteti obavljenih revizija. Trebalo bi postojati više primjera iz prakse te smjernica i kvalitetne edukacije o najboljim praksama revidiranja. Zaključno, istraživanje je pokazalo da javni nadzor utječe na kvalitetu rada ovlaštenih revizora, stoga postoji velika potreba za kontinuiranim razvojem sustava javnog nadzora i same revizijske profesije.

Abstract (english)

The main objective of this thesis is the analysis of the system of public oversight of auditing in the Republic of Croatia and other member states of the European Union. It is important to have a good knowledge of the law and regulatory framework of the European Union in order to effectively carry out public oversight of the audit and to check the quality of the audit work, but also knowledge of the national requirements of the member states of the European Union. In addition to the systematization of regulatory requirements, the paper provides an insight into the development of the system of public oversight of the audit in the Republic of Croatia and other member states of the European Union, as well the comparison and interconnection of these systems. Empirical research shows that oversight of auditors affects the quality of work of certified auditors in the Republic of Croatia and that certified auditors consider deficiencies of previously conducted oversights to improve the quality of future supervision. Empirical research was conducted using the online anonymous questionnaire on the territory of the Republic of Croatia for a targeted group of certified auditors. The sample consisted of 29 filled questionnaires (15.2%). Certified auditors in the Republic of Croatia consider that the public oversight of the audit by the national public oversight body, positively contributes to the quality of the audit. Most respondents believe that the greatest disadvantage in oversight is that only formal documentation is evaluated, which is a precondition but not a sufficient indicator of the quality of work. As a major disadvantage, it is considered that the accuracy and objectivity of the financial statements are not at the centre of the supervisor's attention when conducting the supervision, which undermines the confidence of supervised entities in the process of public oversight of the audit. Respondents also believe that the public oversight body should hold more workshops or consultations on the failures observed in the field. According to research findings, it is concluded that the key factor of public oversight, which affects the quality of the auditor's work, is the method of supervision by the supervisory authorities. If the supervised entities have confidence in the work of bodies of public oversight, they will attempt to carry out the statutory audit with the highest level of quality. Also, as one of the factors is clearly established control system, which defines criteria that the supervised entities must adhere to contribute to the quality of the audits. There should be more examples of the practice, the guidelines and quality education on the best practices of auditing. In conclusion, research has shown that public oversight affects the quality of work of certified auditors, so there is a great need for continued development of the public oversight system and the audit profession itself.

• Keywords: Revizija; javni nadzor; ovlašteni revizori; kvaliteta revizije
• Keywords (english): Audit; public oversight; certified auditors; audit quality
• Language: croatian
• URN:NBN: urn:nbn:hr:148:943036
• 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: Reformatted digital
• Access conditions: Access restricted to students and staff of home institution
• Created on: 2019-09-03 13:18:23