master's thesis
Review of the functioning of the state audit in the case of the Republic of Croatia for the period from 2012 to 2015 and determination of characteristics of revision of the Republic of Slovenia and the Federal Republic of Germany

Nikolina Bočkaj (2016)
Sveučilište Josipa Jurja Strossmayera u Osijeku
Ekonomski fakultet u Osijeku
Katedra za financije i računovodstvo
Metadata
TitlePrikaz funkiconiranja državne revizije na primjeru Republike Hrvatske za razdoblje od 2012. do 2015. godine te utvrđivanje glavnih značajki revizije Republike Slovenije i Savezne Republike Njemačke
AuthorNikolina Bočkaj
Mentor(s)Ivo Mijoč (thesis advisor)
Abstract
Revizija kao posao odnosno struka predstavlja veliku važnost na tržištu kako za privatne tvrtke, tako i za državu. Revizija je vrlo bitna u poslovanju, te ju je potrebno obavljati svake godine jer ona pruža određenu sigurnost poduzetnicima i državi u vidu toga da je poslovanje u skladu sa standardima i zakonima. Neprekidan razvoj promjena utječe na sam rezultat poslovanja ali i financijski položaj poduzetnika i države. Kada revizor, prilikom obavljene revizije potvrdi objektivnost i istinitost te točnost finacijskih izvještaja, to poduzetniku puno znači jer ga na taj način prezentira kao pouzdanog i ozbiljnog tržišnog subjekta te mu omogućuje daljni nastavak poslovanja i konkurentnost na tržištu. Kada se revizija ne bi provodila u poduzećima i državi, ne bi se mogla sa sigurnošću utvrditi istinitost i objektivnost poslovnih aktivnosti što dovodi u dužem roku do nestabilnosti i problema u poslovanju. Sukladno navedenom, glavna tema ovog diplomskog rada je upravo državna revizija odnosno Funkcioniranje državne revizije na primjeru Republike Hrvatske kroz 4 godine te utvrđivanje glavnih značajki revizija u Republici Sloveniji i Saveznoj Republici Njemačkoj. Temeljem Izvještaja o reviziji državnog proračuna kroz 4 godine i značajnošću revizija u pojedinim zemljama članicama Europske unije, moći će se uvidjeti kakav je bio proračun Republike Hrvatske kroz promatrane godine te koje su sličnosti i razlike u državnim revizijama pojedinih zemalja.
Keywordsrevision income and expenses receipts and expenditures state budget
Parallel title (English)Review of the functioning of the state audit in the case of the Republic of Croatia for the period from 2012 to 2015 and determination of characteristics of revision of the Republic of Slovenia and the Federal Republic of Germany
Committee MembersIvo Mijoč (committee chairperson)
Dubravka Pekanov Starčević (committee member)
Josipa Mijoč (committee member)
GranterSveučilište Josipa Jurja Strossmayera u Osijeku
Ekonomski fakultet u Osijeku
Lower level organizational unitsKatedra za financije i računovodstvo
PlaceOsijek
StateCroatia
Scientific field, discipline, subdisciplineSOCIAL SCIENCES
Economics
Finance
Study programme typeuniversity
Study levelgraduate
Study programmeFinancial Management
Academic title abbreviationmag.oec.
Genremaster's thesis
Language Croatian
Defense date2016-09-16
Parallel abstract (English)
Revision as a job or a profession represents a very important market for private companies and the state. Revision is very important in business. It's necessary to perform it each year because it provides a level of security for companies and the country providing that business is in accordance with the standards and laws. The continued growth of the change affects the result of the operations but also on the financial position of the business owners and the state. When the auditor during the audit confirms the objectivity and truthfulness and accuracy of the financial statements that means a lot for the entrepreneur because it presents itself as a reliable and serious market entity and enables the continuation of work and business competitiveness in the market. If there were no audit in the companies and the country, it would not be able to determine with certainty, authenticity and objectivity of the business activities resulting in long term instability and problems in business. Accordingly, the main topic of this thesis is the state audit and functioning of the state audit in the case of the Croatian revision through four years and the determination of the main features of the revision in the Republic of Slovenia and the Federal Republic of Germany. Based on the report of the revision of the state budget for four years and significance revision in individual EU Member States, it will be able to see what was the Croatian budget through the given year and what were the similarities and differences in the national audits of the individual countries
Parallel keywords (Croatian)revizija prihodi i rashodi primici i izdaci državni proračun
Resource typetext
Access conditionAccess restricted to students and staff of home institution
Terms of usehttp://rightsstatements.org/vocab/InC/1.0/
URN:NBNhttps://urn.nsk.hr/urn:nbn:hr:145:110529
CommitterGordana Kradijan