engleski

Impact of the Audit Committee on Higher Efficiency of External Auditing and the Supervisory Board

This paper focuses on analyzing the relationship between external auditing and the supervisory board in order to determine the current state of that relationship in the Republic of Croatia, as well as attempts to suggest possible guidelines for improving that relationship in the business practices of Croatian publicly traded companies. The research presented also analyzes the impact of the audit committee on higher efficiency of external auditing and the supervisory board. Additionally, basic roles of the supervisory board and the audit committee, and theoretically relevant and methodological aspects of external auditing will also be analyzed.

Corporate governance; supervisory board; audit committee

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