Izvorni znanstveni članak

https://doi.org/10.30925/zpfsr.39.1.4

INDEPENDENCE OF STATUTORY AUDITOR WITH RESPECT TO AUDITED ENTITIES UNDER THE AUDIT ACT FROM 2017

Dionis Jurić orcid.org/0000-0001-7725-7531 ; Sveučilište u Rijeci Pravni fakultet

Sažetak

Audit Act from 2017 sets general requirements for statutory audits in all audited entities and special requirements for statutory audits in public interest entities. Aim of these provisions is strengthening of independence and objectivity of statutory auditors towards audited entities. It also strengthens public oversight of the audit profession
by the Ministry of Finance. The Act is harmonized with provisions of the Directive 2014/56/EU on statutory audits and refers to direct application of provisions of the Regulation No 537/2014 on specific requirements regarding statutory audit of public interest entities.

Ključne riječi

statutory auditor; independence; audited entities; public interest entities; Republic of Croatia; European Union

Hrčak ID:

199431

URI

https://hrcak.srce.hr/199431

Datum izdavanja:

9.4.2018.

Podaci na drugim jezicima: hrvatski njemački talijanski

Posjeta: 4.146 *