engleski

Audit report and assurance engagement – Croatian experience

Financial statement audit is methodological examination of financial aspects of business and its final output is publicly available audit report. Since transparent and credible reporting is very important for all potential users of such report, assurance level given by auditor is subject of consideration and judgment not only by direct users of financial statements but also of all other stakeholders. The primary goal of this study is to investigate and analyze different types of audit opinion for companies quoted on the Croatian capital market. The aim is to identify credibility of financial statements measured by audit qualifications and to find out if there are statistically significant differences in frequencies of qualification between two alternative groups of auditors (international „Big 4“ and domestic one). Research will be conducted on sample of public companies quoted on the Zagreb Stock Exchange, while audit reports will be collected from Register of financial statements - data base formed by Financial agency (FINA). To obtain results, different scientific methods will be applied, namely univariate and mulitivariate statistical analysis.

Audit report; opinion qualification; company; capital market

nije evidentirano