Academia
Diploma thesis 2011Accountingletno poročilo · revidiranje · revizor

PROJECT OF AUDITING FINANCIAL STATEMENTS AND REVIEWING THE ANNUAL REPORT OF BUSINESS ENTITIES FROM THE AUDITOR'S PERSPECTIVE

In the initial chapters, they defined auditing, its types and rules.

Nina ŠimenkoEkonomist · module Računovodstvo · supervisor dr. Vlasta Črčinovič-Krofič · defence junij 2011
In brief

The project in five facts.

AuthorNina Šimenko
Supervisordr. Vlasta Črčinovič-Krofič
ModuleAccountingEkonomist
Employer / clientAcademia
Year2011junij 2011
About the project

Challenge, approach and results.

The diploma thesis addresses the project of auditing financial statements and reviewing the annual report from the auditor's perspective, from the conclusion of the contract, through audit procedures, to the issuance of the independent auditor's report. The diploma thesis concludes with the independent auditor's report, which is prepared on the basis of audit procedures, findings and conclusions of the authorised auditor.

Solution and Method

The diploma thesis addresses the project of auditing financial statements and reviewing the annual report from the auditor's perspective, from the conclusion of the contract, through audit procedures, to the issuance of the independent auditor's report. The purpose of the diploma thesis is to present, on the basis of recent theoretical and practical findings, the role and importance of external auditing as a factor of greater reliability of data and information in financial statements and annual reports of business entities. In the initial chapters, they defined auditing, its types and rules.

In the continuation, they presented calculations of audit prices, addressed the working steps of auditing and globally also the audit procedures, which are also related to the review of the annual report of the business entity in the fourth chapter.

Results

The diploma thesis concludes with the independent auditor's report, which is prepared on the basis of audit procedures, findings and conclusions of the authorised auditor.

Auditor reviewing financial statements on a computer
Diploma thesis

Full text

PDF of the diploma thesis (public).

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