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Pregled bibliografske jedinice broj: 739550

EU regulatory framework for financial statements auditing


Žager, Lajoš; Sever Mališ, Sanja
EU regulatory framework for financial statements auditing // 16th Symosium of the Accountants in the Republic of Macedonia – Accounting, Financial Reporting and Auditing in the Function of the Mangement and Economic Development
Struga, Sjeverna Makedonija, 2014. (predavanje, međunarodna recenzija, cjeloviti rad (in extenso), znanstveni)


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Naslov
EU regulatory framework for financial statements auditing

Autori
Žager, Lajoš ; Sever Mališ, Sanja

Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni

Izvornik
16th Symosium of the Accountants in the Republic of Macedonia – Accounting, Financial Reporting and Auditing in the Function of the Mangement and Economic Development / - , 2014

Skup
16th Symosium of the Accountants in the Republic of Macedonia – Accounting, Financial Reporting and Auditing in the Function of the Mangement and Economic Development

Mjesto i datum
Struga, Sjeverna Makedonija, 09.10.2014. - 11.10.2014

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
financial statements auditing; EU Directives; statutory audits

Sažetak
The financial statements auditing in the European Union is regulated by the EU Directive (2006/43/EC) adopted by the European Parliament in 2006. However, recent financial crises revealed many shortcomings in conducting statutory financial statements audit in the EU member states. This was an incentive to change EU Directive (2006/43/EC) in order to reinforce the public trust in audited financial statements. The EU Directive on conducting statutory financial statements auditing of annual and consolidated financial statements is changed to increase the quality of auditing in the EU member countries. These changes have been implemented primary to protect investors and creditors whose decision making processes are based on the true and fair presentation of financial statements. This newly adopted EU directive passed the European Parliament in April 2014. The aim of this paper is to introduce newly adopted EU rules regarding statutory audits. This Directive (2014/43/EC) introduced innovative ideas about the recognition of audit firms, approval of audit firm form another member states, professional ethics and scepticism, preparation for statutory audit and assessments of threats to independence, internal organization of statutory audits and audits firms, auditing standards, statutory audits of consolidated financial statements and auditing reporting. Besides this, the Directive introduced special requirements considering investigations and sanctions. Among other amendments, special attention is dedicated to the responsibilities and the role of the audit committees in auditing process. This new legislation should have a positive effect on the transparency in conducting statutory financial statements auditing among the EU member states.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija



POVEZANOST RADA


Projekti:
067-0000000-2486 - Harmonizacija financijskog izvještavanja malih i srednjih poduzeća (Žager, Katarina, MZOS ) ( CroRIS)

Ustanove:
Ekonomski fakultet, Zagreb

Profili:

Avatar Url Sanja Sever Mališ (autor)

Avatar Url Lajoš Žager (autor)


Citiraj ovu publikaciju:

Žager, Lajoš; Sever Mališ, Sanja
EU regulatory framework for financial statements auditing // 16th Symosium of the Accountants in the Republic of Macedonia – Accounting, Financial Reporting and Auditing in the Function of the Mangement and Economic Development
Struga, Sjeverna Makedonija, 2014. (predavanje, međunarodna recenzija, cjeloviti rad (in extenso), znanstveni)
Žager, L. & Sever Mališ, S. (2014) EU regulatory framework for financial statements auditing. U: 16th Symosium of the Accountants in the Republic of Macedonia – Accounting, Financial Reporting and Auditing in the Function of the Mangement and Economic Development.
@article{article, author = {\v{Z}ager, Lajo\v{s} and Sever Mali\v{s}, Sanja}, year = {2014}, keywords = {financial statements auditing, EU Directives, statutory audits}, title = {EU regulatory framework for financial statements auditing}, keyword = {financial statements auditing, EU Directives, statutory audits}, publisherplace = {Struga, Sjeverna Makedonija} }
@article{article, author = {\v{Z}ager, Lajo\v{s} and Sever Mali\v{s}, Sanja}, year = {2014}, keywords = {financial statements auditing, EU Directives, statutory audits}, title = {EU regulatory framework for financial statements auditing}, keyword = {financial statements auditing, EU Directives, statutory audits}, publisherplace = {Struga, Sjeverna Makedonija} }




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