prikaz prve stranice dokumenta REVIZIJA PRIHODA I POTRAŽIVANJA OD KUPACA
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undergraduate thesis
REVIZIJA PRIHODA I POTRAŽIVANJA OD KUPACA
2018. urn:nbn:hr:228:758643
KRIŠTIĆ, KRISTINA
University of Split
University Department of Professional Studies

Cite this document

KRIŠTIĆ, K. (2018). REVIZIJA PRIHODA I POTRAŽIVANJA OD KUPACA (Undergraduate thesis). Split: University of Split, University Department of Professional Studies. Retrieved from https://urn.nsk.hr/urn:nbn:hr:228:758643

KRIŠTIĆ, KRISTINA. "REVIZIJA PRIHODA I POTRAŽIVANJA OD KUPACA." Undergraduate thesis, University of Split, University Department of Professional Studies, 2018. https://urn.nsk.hr/urn:nbn:hr:228:758643

KRIŠTIĆ, KRISTINA. "REVIZIJA PRIHODA I POTRAŽIVANJA OD KUPACA." Undergraduate thesis, University of Split, University Department of Professional Studies, 2018. https://urn.nsk.hr/urn:nbn:hr:228:758643

KRIŠTIĆ, K. (2018). 'REVIZIJA PRIHODA I POTRAŽIVANJA OD KUPACA', Undergraduate thesis, University of Split, University Department of Professional Studies, accessed 10 June 2023, https://urn.nsk.hr/urn:nbn:hr:228:758643

KRIŠTIĆ K. REVIZIJA PRIHODA I POTRAŽIVANJA OD KUPACA [Undergraduate thesis]. Split: University of Split, University Department of Professional Studies; 2018 [cited 2023 June 10] Available at: https://urn.nsk.hr/urn:nbn:hr:228:758643

K. KRIŠTIĆ, "REVIZIJA PRIHODA I POTRAŽIVANJA OD KUPACA", Undergraduate thesis, University of Split, University Department of Professional Studies, Split, 2018. Available at: https://urn.nsk.hr/urn:nbn:hr:228:758643

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Metadata
TitleREVIZIJA PRIHODA I POTRAŽIVANJA OD KUPACA
Title (english)REVIEW OF REVENUES AND CURRENT RECEIVABLES
AuthorKRISTINA KRIŠTIĆ
MentorPETRA JAKAŠA (mentor)
Committee memberTOMISLAVA PAVIĆ KRAMARIĆ (član povjerenstva)
Committee memberDIJANA PERKUŠIĆ (član povjerenstva)
GranterUniversity of Split
University Department of Professional Studies
Split
Defense date and country2018-11-29, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Svrha ovog rada jest naglasiti važnost revizijskog procesa bilančne kategorije potraživanja od kupaca, te kategorije prihoda. Svaki poduzetnik kojemu je cilj ostvariti profit u strukturi bilance ima potraživanja od kupaca – potraživanja za prodane proizvode ili pružene usluge. Revizija potraživanja od kupaca, a time i revizija prihoda spada u kategoriju kojoj se pridaje velika važnost upravo radi mogućih manipulacija koje su česte unutar navedenih kategorija. Kako bi se izbjegle manipulacije unutar ovih kategorija potrebno je uvesti jasnu i djelotvornu podjelu dužnosti i kontrolne mehanizme prilikom prodaje i naplate. Revizija potraživanja od kupaca i prihoda će obuhvatiti testove takvih internih kontrola, kao i veći broj dokaznih testova. Cilj revizije potraživanja od kupaca i prihoda je utvrditi jesu li ove stavke lišene značajne pogreške, te po obavljanju revizije preostalih značajnih stavki, omogućiti revizoru izražavanje mišljenja o realnosti i objektivnosti financijskih izvještaja.
Abstract (english)
The purpose of this paper is to emphasize the importance of the auditing process of the balance sheet category of arrival and receivables from customers. Any entrepreneur who has the purpose of gaining profit has receivables from customers - receivables for sold products or services rendered. Customer Loan Audit falls into a category that attaches great importance precisely to the possible manipulations that are common within the aforementioned category. In order to avoid manipulation within the aforementioned category, it is necessary to introduce a clear and effective division of duties and control mechanisms in sales and billing. Revenue and receivables audit will include tests of those internal controls, as well as large number of substantive tests. The aim of the revenues and receivables audit is to determine whether these accounts contain materially significant errors and, upon audit of all remaining significant accounts, enable auditor to express an opinion whether financial statements are true and fair.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:228:758643
Study programmeTitle: Accounting and Finances – professional – professional
Study programme type: professional
Study level: undergraduate
Academic / professional title: stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije (stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
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Created on2019-02-26 14:09:30