Uloga revizije u tržišnom gospodarstvu sa studijom slučaja na recentnom primjeru iz Republike Hrvatske

master's thesis

• Title (english): The Role of Audit in a Market Economy with a Case Study on a Recent Example from the Republic of Croatia
• Author: Dijana Ivankić
• Mentor: Mateja Brozović (mentor)
• Committee member: Ivana Mamić Sačer (predsjednik povjerenstva)
• Committee member: Mateja Brozović (član povjerenstva)
• Committee member: Nikolina Dečman (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2021-09-21, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Cilj ovog rada je na temelju ekonomske teorije kao i na stvarnom primjeru iz Republike
Hrvatske ukazati na značaj i ulogu revizije u tržišnom gospodarstvu. Danas većina država
visokog dohotka temelji svoje gospodarsko uređenje na tržišnim principima. Glavnu ulogu u
takvim sistemima igraju poduzeća i pojedinci koji donose racionalne odluke o alokaciji
ograničenih resursa. Poduzeća su dužna javno izvještavati o financijskim performansama i
stanju poduzeća, a uloga revizije ugleda se u... More potvrdi ispravnosti tih informacija kako bi se stvorili
preduvjeti za donošenje racionalnih ekonomskih odluka.
U radu je pojašnjena uloga revizije za različite interesno utjecajne skupine, kao što su vlasnici,
menadžment, kreditori, i ostali. Na temelju recentnog primjera istražuje se uloga revizije u
nastanku i raspletu krizne situacije bivšeg najvećeg gospodarskog subjekta u Republici
Hrvatskoj. Navedeno istraživanje navodi na zaključak kako revizija financijskih izvještaja igra
središnju ulogu u uspostavi funkcioniranja tržišnog gospodarstva temeljem toga što je
dugogodišnji revizor Agrokor Koncerna, društvo Baker Tilly Hrvatska d.o.o. produciralo
revizorske izvještaje koje su financijsko stanje i rezultat Agrokor Koncerna prikazivali u
lažnom, boljem svjetlu u odnosu na stvarno stanje i time izravno doprinijeli naglom, brzom i
kriznom urušavanju Agrokor Koncerna. Za razliku od prikaza društva koje je konsolidirano
ostvarivalo pozitivan poslovni rezultat, imalo pozitivne rezerve ili kapital, naknadno
napravljena financijska revizija koju je provelo društvo PricewaterhouseCoopers d.o.o.
pokazala je da je Agrokor Koncern ustvari generirao gubitke, imao značajno manju količinu
novca na računu, imao negativan kapital u obliku akumuliranog deficita, odnosno bio je izrazito
prezadužen te obveze i financijski rashodi nisu bili prikazani u cijelosti. Less

Abstract (english)

The aim of this paper is to point out the importance and role of audit in a market economy on
the basis of economic theory as well as on a real example from the Republic of Croatia. Today,
most high-income countries base their economic regulation on market principles. The main role
in such systems is played by companies and individuals who make rational decisions about the
allocation of limited resources. Companies are required to report publicly on the financial
performance and... More condition of their business, and the role of audit is seen in confirming the
accuracy of this information in order to create the preconditions for making rational economic
decisions.
The paper explains the role of audit for various stakeholders, such as owners, management,
creditors, and others. Based on a recent example, the role of audit in the emergence and
resolution of the crisis situation of the former largest business entity in the Republic of Croatia
is investigated. This research leads to the conclusion that the audit of financial statements plays
a central role in establishing the functioning of the market economy based on the fact that the
long-term auditor of the Agrokor Group, Baker Tilly Hrvatska d.o.o. produced audit reports
that presented the financial situation and results of the Agrokor Group in a false, better light
than the actual situation and thus directly contributed to the sudden, rapid and crisis collapse of
the Agrokor Group. Unlike the presentation of a company that consolidated a positive business
result, had positive reserves or capital, a subsequent financial audit that was conducted by
PricewaterhouseCoopers d.o.o. showed that the Agrokor Concern actually generated losses, had
a significantly smaller amount of money in the account, had negative capital in the form of
accumulated deficit, i.e. was significantly over-indebted and liabilities and financial expenses
were not shown in full. Less

• Keywords: revizija; tržišno gospodarstvo; financijski izvještaji; revizorska društva; kriza; poduzeće; prezaduženost; racionalne odluke
• Keywords (english): audit; market economy; financial statements; audit companies; crisis; company; over- indebtedness; rational decisions
• Language: croatian
• URN:NBN: urn:nbn:hr:148:765099
• 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: Access restricted to authenticated users
• Created on: 2021-09-24 11:51:29