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master's thesis
Revizijske tehnike odlučivanja u uvjetima rizika
2017. urn:nbn:hr:145:162762
Culej, Jurica
Josip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
Chair of Finance and Accounting

Cite this document

Culej, J. (2017). Revizijske tehnike odlučivanja u uvjetima rizika (Master's thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:145:162762

Culej, Jurica. "Revizijske tehnike odlučivanja u uvjetima rizika." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2017. https://urn.nsk.hr/urn:nbn:hr:145:162762

Culej, Jurica. "Revizijske tehnike odlučivanja u uvjetima rizika." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2017. https://urn.nsk.hr/urn:nbn:hr:145:162762

Culej, J. (2017). 'Revizijske tehnike odlučivanja u uvjetima rizika', Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, accessed 19 April 2024, https://urn.nsk.hr/urn:nbn:hr:145:162762

Culej J. Revizijske tehnike odlučivanja u uvjetima rizika [Master's thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek; 2017 [cited 2024 April 19] Available at: https://urn.nsk.hr/urn:nbn:hr:145:162762

J. Culej, "Revizijske tehnike odlučivanja u uvjetima rizika", Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, Osijek, 2017. Available at: https://urn.nsk.hr/urn:nbn:hr:145:162762

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Metadata
TitleRevizijske tehnike odlučivanja u uvjetima rizika
Title (english)REVIEW TECHNOLOGIES TO DECLARE IN RISK CONDITIONS
AuthorJurica Culej
MentorIvo Mijoč (mentor)
Committee memberIvo Mijoč (predsjednik povjerenstva)
Committee memberMarina Stanić (član povjerenstva)
Committee memberJosipa Mijoč (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
(Chair of Finance and Accounting)
Osijek
Defense date and country2017-07-14, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Da bi se revizija provela u potpunosti, revizor mora imati sve relevantne i raspoložive informacije koje mu prvenstveno služe kao dokaz na temelju kojeg formira svoje mišljenje koje može biti pozitivno, negativno ili suzdržano. U svim postupcima revidiranja financijskih izvješća, revizor se susreće s različitim rizicima koje uzima u obzir prilikom izrade revizijskog izvješća. Revizijske tehnike i metode koje koristimo pri rješavanju problema s kojima se revizori susreću u svome poslu moraju biti u skladu s načelom, Zakonom i standardima revizije. Suvremeno doba nosi i suvremene tehnike obavljanja revizije. Izuzetno brzi napredak informacijsko-komunikacijske tehnologije donio je novosti u području revizije kao profesije. Revizori sve češće svoj rad „informatiziraju“, te sve češće koriste računalom potpomognute tehnike revizije. Prvenstveno tako postižu poboljšanje učinkovitosti procesa revizije kada je velik obujam podataka. Iz tog razloga revizori trebaju posjedovati softver za ispitivanje koji im služi kao pomoć pri odabiru transakcija koje će revidirati. Revizori nastoje odabrati takav pristup svome poslu, tako da revizijski rizik bude sveden na prihvatljivu razinu.
Abstract (english)
In order to successfully conclude audit, the auditor must have access to all relevant and available information, primarily used as evidence on the basis of which positive, negative or abstained opinion was formed. In all financial statement auditing procedures, the auditor is confronted with various risks that need to be considered during the audit. Audit techniques and methods used to solve the problems that auditors face in their work must be in accordance with the principles, law and audit standards. Modern age introduces modern techniques of auditing. Rapid development in information and communication technology has brought novelties on field of auditing as a profession. Auditors are increasingly using digital information systems and computer-based audit techniques. This approach improves effectiveness of the audit process when handling large amount of data. When using new technologies in audit process the auditor is using a software to determine which transactions will be audited. Auditors tend to choose such approach to their work, so that audit risk is reduced to an acceptable level.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:145:162762
Study programmeTitle: Financial Management
Study programme type: university
Study level: graduate
Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2017-10-04 09:29:54