Language: | Slovenian |
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Year of publishing: | 2017 |
Typology: | 2.11 - Undergraduate Thesis |
Organization: | UM EPF - Faculty of Economics and Business |
Publisher: | [M. Kosič] |
UDC: | 657.6:347.7 |
COBISS: | 12750364 |
Views: | 1519 |
Downloads: | 94 |
Average score: | 0 (0 votes) |
Metadata: |
Secondary language: | English |
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Secondary title: | Changes in annual report audit rules under the companies Act-1I amendment |
Secondary abstract: | I am going to introduce the impact of implementation of Companies Act-1I Amendment on the audit of annual report. In the first part of diploma project I write about the purpose and the role of annual report and define the structure of annual report. Then introduce the auditing process. Hereinafter I describe the effect of implementation of Companies Act-1I Amendment on the annual report audit and on the auditor’s report. The novelties of Companies Act-1I Amendment are in line with Directive 2013/34/EU, Directive 2014/56/EU. The amendment also regulates the implementation of Regulation 1126/2208/EC. Directive 2013/34/EU regulates the annual reports, financial statements, and consolidated financial statements and the reports of certain types of companies. Directive 2014/56/EU brings novelties regarding the content of the auditor’s report and introduces additional requirements for audit comitee. Regulation 1126/2008/EC interfere to the application of international financial reporting standards. At the end I also describe the impact of the Regulation 537/2014/EC and Directive 2014/56/EU, which goal is to improve the auditing services in European Union. |
Secondary keywords: | Companies Act-1I Amendment;annual report;auditing;accounting directive;auditing directive; |
URN: | URN:SI:UM: |
Type (COBISS): | Diploma project paper |
Thesis comment: | Univ. v Mariboru, Ekonomsko-poslovna fak. |
Pages: | 40 str. |
ID: | 9166896 |