Zbornik, Vol. 39 No. 1, 2018.
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
Datum izdavanja:
9.4.2018.
Posjeta: 2.988 *