Naslov
Special Audit engagements as guarantee of External Audit efficiency

Autori
Filipović, Ivica ; Vasilj, Marijana

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

Izvornik
Proceedings 12th International Scientific Cinference "AIESA building of society based on knowledge" / - , 2008

Skup
12th International Scientific Cinference "AIESA building of society based on knowledge"

Mjesto i datum
Bratislava, Slovačka, 19.11.2008. - 21.11.2008

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
special audit engagements; external auditing; financial reporting

Sažetak
Special audit engagements include all audits which are performed under regulations of the Croatian Act of commercial companies. A wide range of special audit engagements is performed according to the Act of Commercial companies such as: Foundation audit, Founding capital increasing audit, Incorporation and junction audit, Partition audit, Audit of severance pay adequacy for minority shareholders, Minority shareholders protecting audit in joint stock companies and private limited companies, Business contracts audit etc. Professionally conducted special audit engagements contribute to higher reality, objectivity and credibility of financial statements. Due to the increasing relevance of special audit engagements in improving accounting standards and audit profession, this paper is dealing with their role in increasing external audit efficiency.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA