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master's thesis
Utjecaj pandemije COVID-19 na revizorsko izvještavanje
2022. urn:nbn:hr:227:826543
Čulina, Lora
University of Split
University Department of Forensic Sciences

Cite this document

Čulina, L. (2022). Utjecaj pandemije COVID-19 na revizorsko izvještavanje (Master's thesis). Split: University of Split, University Department of Forensic Sciences. Retrieved from https://urn.nsk.hr/urn:nbn:hr:227:826543

Čulina, Lora. "Utjecaj pandemije COVID-19 na revizorsko izvještavanje." Master's thesis, University of Split, University Department of Forensic Sciences, 2022. https://urn.nsk.hr/urn:nbn:hr:227:826543

Čulina, Lora. "Utjecaj pandemije COVID-19 na revizorsko izvještavanje." Master's thesis, University of Split, University Department of Forensic Sciences, 2022. https://urn.nsk.hr/urn:nbn:hr:227:826543

Čulina, L. (2022). 'Utjecaj pandemije COVID-19 na revizorsko izvještavanje', Master's thesis, University of Split, University Department of Forensic Sciences, accessed 02 November 2024, https://urn.nsk.hr/urn:nbn:hr:227:826543

Čulina L. Utjecaj pandemije COVID-19 na revizorsko izvještavanje [Master's thesis]. Split: University of Split, University Department of Forensic Sciences; 2022 [cited 2024 November 02] Available at: https://urn.nsk.hr/urn:nbn:hr:227:826543

L. Čulina, "Utjecaj pandemije COVID-19 na revizorsko izvještavanje", Master's thesis, University of Split, University Department of Forensic Sciences, Split, 2022. Available at: https://urn.nsk.hr/urn:nbn:hr:227:826543

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Metadata
TitleUtjecaj pandemije COVID-19 na revizorsko izvještavanje
Title (english)Impact of the COVID-19 pandemic on audit reporting
AuthorLora Čulina
MentorIvica Filipović (mentor)
MentorToni Šušak (komentor)
Committee memberDamir Piplica (predsjednik povjerenstva)
Committee memberMarijana Bartulović (član povjerenstva)
Committee memberIvica Filipović (član povjerenstva)
GranterUniversity of Split
University Department of Forensic Sciences
Split
Defense date and country2022-09-22, Croatia
Scientific / art field,
discipline and subdiscipline		INTERDISCIPLINARY AREAS OF KNOWLEDGE
Cognitive Science (Natural, Technical, Biomedical and Healthcare, Social and Humanistic Sciences)
Abstract
Kriza uzrokovana pandemijom koronavirusa pamtit će se još dugo te će se razdoblje dijeliti na „prije“ i „poslije“ COVID-a 19. Negativne posljedice analizirat će se još dugo vremena, kao što će se i svijet dugo oporavljati od njih. COVID-19 utjecao je i na način sastavljanja financijskih izvještaja, revizijskih angažmana i informacija prikupljanje i izvještavanje. Mnoge utjecajne strukovne organizacije iz područja revizije objavljivale su preporuke te davale smjernice za krizne situacije s kojima se većina radnika u računovodstvu i reviziji nije nikad imala prilike suočiti. U ovom radu cilj je bio da se istraži kako je pandemija utjecala izvještavanje i reviziju financijskih izvještaja. Rezultati istraživanja pokazali su da je COVID- 19 utjecao na revizore i revizijska izvješća. Manji je broj društva na tržištu, više se spominje vremenska neograničenost društva te je veći broj ključnih pitanja baziran upravo na mogućnosti nastavka poslovanja.
Abstract (english)
The crisis caused by the coronavirus pandemic will be remembered for a long time, and the world will always be divided into "before" and "after" COVID 19. The negative consequences will be counted for a long time, just as the world will recover for a long time. COVID-19 also influenced the way financial statements are prepared, audit engagements and information collection and reporting. Many influential professional organizations in the field of audit published recommendations and provided guidelines for crisis, which most workers in accounting and auditing have never had the opportunity to face. In this paper, the aim was to investigate how the pandemic affected the reporting and auditing of financial statements. The results of the research showed that the auditors and audit reports were affected by the COVID-19. The number of companies on the market is lower, there is more mention of the going concern of the company, and a larger number of key audit matters are based on going concern.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:227:826543
Study programmeTitle: Forensic Sciences
Study programme type: university
Study level: graduate
Academic / professional title: magistar/magistra forenzike (magistar/magistra forenzike)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2023-07-18 12:42:47