Harmonization of audit legislation in the Republic of Croatia with EU legislation (CROSBI ID 614865)
Prilog sa skupa u zborniku | izvorni znanstveni rad | međunarodna recenzija
Podaci o odgovornosti
Filipović, Ivica ; Vasilj, Marijana
engleski
Harmonization of audit legislation in the Republic of Croatia with EU legislation
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.
statutory audit ; 8th EU Directive ; the harmonization process
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Podaci o prilogu
91-96.
2009.
objavljeno
Podaci o matičnoj publikaciji
Proceedings of XXIII. microCAD International Scientific Conference
Podaci o skupu
XXIII. microCAD International Scientific Conference
predavanje
19.03.2009-20.03.2009
Miskolc, Mađarska