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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

Filipović, Ivica ; Vasilj, Marijana Harmonization of audit legislation in the Republic of Croatia with EU legislation // Proceedings of XXIII. microCAD International Scientific Conference. 2009. str. 91-96

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

Povezanost rada

Ekonomija