Mehanizmi nadzora u funkciji kvalitete revizije financijskih izvještaja

master's thesis

• Title (english): Control mechanisms in the financial statements audit quality
• Author: Dario Mustač
• Mentor: Mateja Brozović (mentor)
• Committee member: Ana Novak (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: 2020, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Kvaliteta revizije, kao osnova javnog povjerenja, predstavlja ključno ishodište suvremenog revizijskog angažmana. Najvažnija pretpostavka uspješno implementiranog koncepta kvalitete revizije jest djelovanje nadzornog sustava na svim razinama revizijskog procesa. To uključuje nadzorne mehanizme na razini subjekta revizije, na razini revizora te na razini cjelokupne profesije. U uvjetima kriznog poslovanja i sve veće naglašenosti potrebe za kvalitetnim financijskim izvještavanjem upravo se nadzornim mehanizmima nastoji osigurati zahtijevana razina kvalitete revizije. Međutim, najprije je potrebno pažljivo definirati kvalitetu revizije. To je jedan kompleksan pojam kojega nije moguće sažeti u jedinstvenu definiciju zbog svih specifičnosti revizijske djelatnosti, već taj pojam različiti segmenti tržišta različito promatraju.

Da bi se mogli odrediti učinci pojedinog mehanizma nadzora, provedeno je anketno istraživanje među relevantnim sudionicima revizijskog procesa. Istraživanjem se kvantificiraju učinci pojedinog mehanizma nadzora na kvalitetu revizije financijskih izvještaja prema vrednovanjima menadžera i računovođa obveznika revizije, te revizora. Statističkim testovima se utvrđuje postojanje razlika u učincima pojedinog mehanizma te razlike u percepciji pojedinih skupina ispitanika prema različitim mehanizmima nadzora. Također, identificiraju se i vrednuju svi ostali čimbenici koji u izravnoj ili neizravnoj mjeri mogu utjecati na kvalitetu revizije. Na taj način se dolazi do različitih zaključaka o važnosti i učincima svih relevantnih čimbenika, uključujući i nadzorne mehanizme.

Abstract (english)

Audit quality, as a factor of public trust, is a key element of modern audit engagement. The most important premise of a successful audit quality concept is the functioning of control mechanisms at all levels of the audit process. These include the control mechanisms at auditee, auditor and on the auditing profession as a whole. The role of control mechanisms is essential in ensuring the required level of audit quality, especially in the environment of business crisis and the emphasizing need for a certain level of financial reporting quality. However, the term audit quality should be carefully defined first. Audit quality is a complex term that cannot be summarised in one unique definition because of its different features. Therefore, different market segments interpret audit quality differently.

In order to determine the effect of each control mechanism, a survey was conducted among relevant respondents which are related to the audit process. The study quantifies the effects of every single control mechanism on the quality of audit of financial statements in accordance with the valuations of managers and accountants who are working in companies that are required to be audited and auditors. In order to determine if there are statistically significant differences between valuations for each control mechanism and to determine if there are statistically significant differences in valuations for each group of respondents separately, this paper provides an in depth statistical analysis. This leads to different conclusions about the importance and effects of all relevant factors of audit quality, including the control mechanisms.

• Keywords: revizija financijskih izvještaja; kvaliteta revizije; nadzorni mehanizmi; čimbenici kvalitete revizije; revizijski proces
• Keywords (english): financial statement audit; audit quality; control mechanisms; factors of audit quality; audit process
• Language: croatian
• URN:NBN: urn:nbn:hr:148:932995
• Study programme: Title: Business Economics; Study programme type: university; Study level: integrated undergraduate and graduate; Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to students and staff of home institution
• Created on: 2020-06-26 11:17:26