Računalna podrška u provođenju revizije financijskih izvještaja

master's thesis

• Title (english): Computer support in conducting audit of financial statements
• Author: Monika Mutak
• Mentor: Mateja Brozović (mentor); MBZ: 349195
• Committee member: Lajoš Žager (predsjednik povjerenstva)
• Committee member: Ana Novak (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2020-11-30, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Revizija je u Republici Hrvatskoj, u odnosu na svijet, relativno mlada disciplina, no iako je njezin razvoj ovdje sporiji, ipak je potrebno da revizori uz sva naučena i primjenjiva znanja raspolažu i sa znanjima iz područja računalnih i informacijskih tehnologija. Kako bi se osiguralo ubrzanje, pojednostavljenje i veća sigurnost prilikom provedbe postupaka revizije financijskih izvještaja, neophodno je da revizori poznaju alate i tehnike koji bi im osigurali veću točnost obavljanja zadataka te ostavljali malu mogućnost revizijskog rizika. Takvi alati, poznati pod nazivom CAATs alati i tehnike (eng. Computer-assisted audit tools and techniques), već su duboko implementirani u revizijske procese u zemljama gdje je revizija visoko razvijena disciplina, stoga je cilj ovog rada utvrditi informiranost domaćih revizorskih društava o navedenoj računalnoj podršci te značaj koji pruža prilikom provođenja revizije financijskih izvještaja. U radu je prikazan teorijski okvir revizije financijskih izvještaja i njezin postupak te je objašnjeno značenje i mogućnosti CAATs alata i tehnika. Zaključno, analizirani su podaci temeljeni na provedenom anketnom istraživanju te su prikazani rezultati o stajalištima i izazovima s kojima se suočavaju zaposlenici revizorskih društava po pitanju računalne podrške odnosno CAATs alata i tehnika prilikom obavljanja revizije financijskih izvještaja.

Abstract (english)

In relation to the world, audit is relatively young discipline in the Republic of Croatia, but although its development here is slower, it is nevertheless necessary for auditors, along with all the learned and applicable knowledge, to have knowledge in the field of computer and information technologies. In order to ensure acceleration, simplification and greater certainty when carrying out audit procedures for financial statements, it is essential that auditors know tools and techniques that would ensure them greater accuracy in carrying out their tasks and leave small possibility of audit risk. Such tools, known as CAATs tools and techniques or Computer-assisted audit tools and techniques are already deeply implemented in auditing processes in countries where audit is a highly developed discipline, so the aim of this paper is to determine the information of domestic audit firms about the aforementioned computer support and the importance it provides during audit of financial statements.
The paper presents the theoretical framework for auditing financial statements and its procedure, and explains the meaning and possibilities of CAATs tools and techniques. Finally, data based on the conducted survey were analysed and the results on positions and challenges, confronted by the employees of audit firms in terms of computer support, i.e. CAATs tools and techniques during the audit of financial statements, are presented.

• Keywords: revizija; financijski izvještaji; računalna obrada; CAATs alati i tehnike
• Keywords (english): audit; financial statements; computerised processing; CAATs tools and techniques
• Language: croatian
• URN:NBN: urn:nbn:hr:148:318026
• 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: 2020-12-11 16:50:35