Pregled bibliografske jedinice broj: 454852
Audit report and assurance engagement – Croatian experience
Audit report and assurance engagement – Croatian experience // Conference Proceedings: 5th International Conference "An Enterprise Odyssey: From Crisis to Prosperity – Challenges for Government and Business”
Zagreb: Ekonomski fakultet Sveučilišta u Zagrebu, 2010. str. 910-919 (predavanje, međunarodna recenzija, cjeloviti rad (in extenso), znanstveni)
CROSBI ID: 454852 Za ispravke kontaktirajte CROSBI podršku putem web obrasca
Naslov
Audit report and assurance engagement – Croatian experience
Autori
Vitezić, Neda ; Vuko Tina
Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni
Izvornik
Conference Proceedings: 5th International Conference "An Enterprise Odyssey: From Crisis to Prosperity – Challenges for Government and Business”
/ - Zagreb : Ekonomski fakultet Sveučilišta u Zagrebu, 2010, 910-919
Skup
5th International Conference "An Enterprise Odyssey: From Crisis to Prosperity – Challenges for Government and Business”
Mjesto i datum
Opatija, Hrvatska, 26.05.2010. - 29.05.2010
Vrsta sudjelovanja
Predavanje
Vrsta recenzije
Međunarodna recenzija
Ključne riječi
Audit report; opinion qualification; company; capital market
Sažetak
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.
Izvorni jezik
Engleski
Znanstvena područja
Ekonomija
POVEZANOST RADA
Projekti:
081-0000000-1280 - Korporativno upravljanje i poslovna uspješnost
Ustanove:
Ekonomski fakultet, Rijeka