Special Audit engagements as guarantee of External Audit efficiency (CROSBI ID 614864)
Prilog sa skupa u zborniku | izvorni znanstveni rad | međunarodna recenzija
Podaci o odgovornosti
Filipović, Ivica ; Vasilj, Marijana
engleski
Special Audit engagements as guarantee of External Audit efficiency
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.
special audit engagements; external auditing; financial reporting
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Podaci o prilogu
2008.
objavljeno
Podaci o matičnoj publikaciji
Proceedings 12th International Scientific Cinference "AIESA building of society based on knowledge"
Podaci o skupu
12th International Scientific Cinference "AIESA building of society based on knowledge"
predavanje
19.11.2008-21.11.2008
Bratislava, Slovačka