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

Authors

  • Dionis Jurić Faculty of Law University of Rijeka, Croatia

DOI:

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

Keywords:

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

Abstract

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.

Additional Files

Published

2020-11-05

How to Cite

Jurić, D. (2020). INDEPENDENCE OF STATUTORY AUDITOR WITH RESPECT TO AUDITED ENTITIES UNDER THE AUDIT ACT FROM 2017. Collected Papers of the Law Faculty of the University of Rijeka, 39(1), 127–153. https://doi.org/10.30925/zpfsr.39.1.4

Issue

Vol. 39 No. 1 (2018): Collected papers of the Law Faculty of the University of Rijeka

Section

ARTICLES

License

Collected Papers is an open access journal. Journal does not charge article processing charges (APC) to authors. It is licensed under CC BY-NC licence 4.0.

Collected Papers of the Law Faculty of the University of Rijeka" is an Open Access journal. Users are allowed to read, download, copy, redistribute, print, search and link to material, and alter, transform, or build upon the material, or use them for any other lawful purpose as long as they attribute the source in an appropriate manner according to the CC BY licence.
The papers published in "Collected Papers of the Law Faculty of the University of Rijeka" can be deposited and self-archived in the institutional and thematic repositories providing the link to the journal's web pages and HRČAK.

Upon acceptance of the manuscript for publication by this journal, the author can publish same manuscript in other journals only with the permission of the Editorial Board (secondary publication). A repeated publication should contain a notice as to where the manuscript was originally published.