Provođenje javnog nadzora nad revizijskom profesijom radi osiguravanja kvalitete revizije financijskih izvještaja

master's thesis

• Title (english): Conducting public oversight of audit profession to ensure quality of financial statements auditing
• Author: Nikolina Krepelnik
• Mentor: Mateja Brozović (mentor)
• Committee member: Mateja Brozović (predsjednik povjerenstva)
• Committee member: Ivana Pavić (član 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: 2022-09-06, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

U ovom diplomskom radu je na temelju teorije i stvarno provedenog javnog nadzora nad revizorskim društvima ukazano na značaj i ulogu sustava nadzora kontrole kvalitete revizijske profesije te važnost kvalitetnih, pouzdanih i vjerodostojnih financijskih izvještaja za korporativno upravljanje. Revizija mora biti provedena u skladu s pravilnicima, načelima, standardima, zakonima i kodeksom profesionalne etike revizora kako bi se interni i eksterni korisnici mogli pouzdati u financijske izvještaje i na temelju njih donositi ispravne poslovne odluke čime se zastupa javni interes i jača reputacija revizijske profesije. Glavnu ulogu u procjeni kvalitete revizorovog rada stoga ima sustav nadzora koji je u Republici Hrvatskoj povjeren Ministarstvu financija, a harmoniziran propisima Europske unije.Na temelju izvješća o provedenim nadzorima nad revizorskim društvima u jednogodišnjem nadzornom ciklusu 2020./2021. dobiven je uvid u nezakonitosti, nepravilnosti primjene Međunarodnih revizijskih standarda te neusklađenosti primjene Međunarodnog standarda kontrole kvalitete 1. Prikazani su dijelovi zakonskih odredbi kojih se u navedenom ciklusu revizori nisu pridržavali, standardi koji su se nepravilno primjenjivali ili nisu bili primjenjivani te koje su nadzorne mjere u skladu s prekršajima i nepravilnostima bile izrečene subjektima nadzora. Zaključno, analiza rezultata nadzora pokazala je koje su slabe točke u provođenju revizije financijskih izvještaja te prostor za podizanje kvalitete i pouzdanosti financijskih izvještaja.

Abstract (english)

This Master’s Thesis highlights the importance and role of quality control oversight systems in the audit profession, as well as the importance of quality, reliable, and credible financial statements for corporate governance, namely based on the theory and an actual public oversight of audit firms performed. Audits must be conducted in accordance with the laws, standards, regulations, principles, and the professional code of ethics for auditors in order for internal and external users to be able to rely on financial statements and use them as a basis for making sound business decisions. This in turn strengthens the reputation of the auditing profession and protects the public interest. In the Republic of Croatia, the main role in assessing the quality of an auditor’s work is therefore played by the oversight system entrusted to the Ministry of Finance and harmonised with the regulations of the European Union. Based on the report on the oversights of audit firms performed in the one-year oversight cycle 2020/2021, insight was obtained into illegalities and irregularities in the application of international auditing standards, as well as inconsistencies in the application of International Standard on Quality Control I. The parts of legal provisions that were not complied with by the auditors in the said cycle, the standards that were incorrectly applied or not applied at all, and the oversight measures imposed on the supervised entities according to the violations and irregularities detected are presented in this thesis. In conclusion, the analysis of oversight results revealed the weaknesses in carrying out audits of financial statements, and showed that there is room for improvement when it comes to the quality and reliability of financial statements.

• Keywords: revizija; javni nadzor revizije; revizorska društva; kontrola kvalitete; financijski izvještaji; nepravilnosti; nezakonitosti
• Keywords (english): audit; public audit oversight; audit firms; quality control; financial statements; irregularities; illegalities
• Language: croatian
• URN:NBN: urn:nbn:hr:148:796927
• 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: 2022-09-07 14:23:02