hrvatski

Specifičnosti revizije malih i srednje velikih poduzetnika

The characteristics of small and medium-sized enterprises request special considerations, from the point of view of audit profession, and enacting special directives and instructions. The size of a legal subject is not, here, a crucial criterion, but its qualitative characteristic to influence the extent and structure of auditor's control, and medium-sized enterprises differs quantitatively and qualitatively from the audit of large business entities. Small enterprises are specially pointed in this sense as their main characteristic is the dominant management by the individual owner who has the complete control over the business operations, and a comparatively small number of employees with thier duties, therefore, insufficiently differentiated. In the audit of the financial statements of small enterprises, it is used a shortened procedure, so called review engagement. It has not the same degree of conviction as with the audit due to the impossibility of testing the audit procedures, so that the auditor does not express his/her opinion but declares "that there was nothing to draw his/her attention to the possibility of an incorrectly presented business result." Small enterprises request also some other services from an auditor, as e.g. to control a part of business operations or to just confirm the facts of the case, or in the accounting presented business operations and their declaring in financial statements.

mala i srednja poduzeća; financijski izvještaji; revizija; metoda uvida

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