Naslov
Harmonization of audit legislation in the Republic of Croatia with EU legislation

Autori
Filipović, Ivica ; Vasilj, Marijana

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

Izvornik
Proceedings of XXIII. microCAD International Scientific Conference / - , 2009, 91-96

Skup
XXIII. microCAD International Scientific Conference

Mjesto i datum
Miskolc, Mađarska, 18.03.2010. - 20.03.2010

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
statutory audit ; 8th EU Directive ; the harmonization process

Sažetak
The new EU Directive on statutory audits of annual accounts and consolidated accounts (Directive 2006/43/EC) was adopted on 17 May 2006. The purpose of this Directive was to improve the audit profession and to restore investor confidence in statutory audit. All EU Member States, as well as candidate countries, are obliged to harmonize their audit regulation with the requirements of the Directive. In the context of harmonization with EU, Croatian Audit law was adjusted to the EU "acquis communautaire" and to the provisions of the 8th Directive. This paper compares audit legislation in the Republic of Croatia with EU legislation and authors point out areas which were, through the Law on amendments to the Auditing law, harmonized to the provisions of the 8th EU Directive.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA