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master's thesis
Značaj i instrumenti revizije zaštite okoliša
2018. urn:nbn:hr:145:356653
Kekez, Tijana
Josip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
Chair of Finance and Accounting

Cite this document

Kekez, T. (2018). Značaj i instrumenti revizije zaštite okoliša (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:145:356653

Kekez, Tijana. "Značaj i instrumenti revizije zaštite okoliša." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2018. https://urn.nsk.hr/urn:nbn:hr:145:356653

Kekez, Tijana. "Značaj i instrumenti revizije zaštite okoliša." Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2018. https://urn.nsk.hr/urn:nbn:hr:145:356653

Kekez, T. (2018). 'Značaj i instrumenti revizije zaštite okoliša', Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, accessed 14 November 2024, https://urn.nsk.hr/urn:nbn:hr:145:356653

Kekez T. Značaj i instrumenti revizije zaštite okoliša [Master's thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek; 2018 [cited 2024 November 14] Available at: https://urn.nsk.hr/urn:nbn:hr:145:356653

T. Kekez, "Značaj i instrumenti revizije zaštite okoliša", Master's thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, Osijek, 2018. Available at: https://urn.nsk.hr/urn:nbn:hr:145:356653

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Metadata
TitleZnačaj i instrumenti revizije zaštite okoliša
Title (english)Significance and control instruments of environmental audit
AuthorTijana Kekez
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 country2018-07-10, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Revizija je jedna od izuzetno važnih djelatnosti prilikom kontrole i provjere objektivnosti, realnosti, točnosti i zakonitosti cjelokupnog poslovanja poduzeća, što, dakako uključuje i financijsko poslovanje. Dakle, revizija nastoji uočiti pogreške nastale tijekom poslovnog procesa te ih u izuzetno kratkom roku i ispraviti. Revizijski proces obavljaju revizori koji sastavljaju svoja izvješća, prilikom čega se moraju voditi različitim načelima i standardima, a imaju i neovisnost u donošenju mišljenja. Postoje različite vrste revizije, ali unutar diplomskog rada usredotočit će se na državnu reviziju, točnije na reviziju zaštite okoliša koja pripada jednoj od vrsta državne revizije. Državna revizija podrazumijeva kontrolu i pregledavanje državnog proračuna te proračuna lokalnih i regionalnih jedinica kao i financijskih izvještaja državnih, odnosno javnih poduzeća. Revizija zaštite okoliša kao jedna od podvrsta državne revizije odnosi se na kontrolu državnih, lokalnih i regionalnih prihoda i rashoda vezanih uz zaštitu okoliša. Unutar diplomskog rada analizirat će se prihodi i rashodi, ali i investicije Republike Hrvatske vezane uz zaštitu okoliša te će se objasniti teoretski aspekt revizije, revizijskog procesa, državne revizije te okoliša, zaštite okoliša i revizije zaštite okoliša.
Abstract (english)
Audit is one of the most important activities during controlling and verifying the objectivity, the reality, th accuracy and the legality of the company's entire business, which, of course, includes financial operations. Therefore, the audit endeavors to detect errors occurring during the business process and to remedy them ina n extremely short time. The audit is carried out by auditors who compile their reports, where they have to be guided by different principles and standards, and they also have an independence in their opinions. There are different types of audit, but within the graduate thesis we will focus on the state audit, more specifically on the environmental audit, that is one of the kinds of state auditing. State audit involves controlling and reviewing the state budget as well as the budgets of local and regional units and financial statements of state or public companies. An environmental audit as one of the sub-types of state audit concerns the control of state, local and regional revenues and environmental expenditures. Within the scope of the graduate thesis, the revenues and expenditures will be analyzed, as well as the environmnetal investments of the Republic of Croatia, and will explain the theoretical aspect of the audit, audit process, state audit and environment, environmental protection and environmental audit.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:145:356653
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 on2018-08-30 11:14:54