ZNAČAJ REVIZORSKOG MIŠLJENJA ZA EKONOMSKE ODLUKE EKSTERNIH KORISNIKA FINANSIJSKIH I REVIZORSKIH IZVJEŠTAJA KORPORACIJE
SIGNIFICANCE OF FINANCIAL AUDIT REPORTS FOR DECISION MAKING OF EXTERNAL CORPORATE USERS

Summary/Abstract: Availability of relevant and reliable information about business condition and results for all the actors in corporate governance very often has large or even crucial significance in economic decision making. Whether those are internal or external users, accuracy and the result of made economic decisions depends on the quality of the information in the presented financial reports. For those reasons it is important that financial reports are independently, objectively and professionally evaluated. Goal and assignment of the audit is to arrive to the knowledge and approve verity and objectivity of the information contained in financial reports by executing number of actions so that those information could be valid ground for economic decision making. Subject of this article is to appoint to the significance of auditor’s reports for the decision making of external users of those information, for the perspective and success of a corporation.

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