Pitanje br. 8704
 
Pitanje: 
 Neovisnost eksternog revizora od revizorskog odbora
Odgovor: 
 Knjige:

  1. Soltani, Bahram: Revizija : međunarodni pristup. Zagreb : Mate, 2010 - sign. 657.6 /SOL/ r

  2. Messier, William F., ml.: Revizija : priručnik za revizore i studente s rješenjima zadataka. Zagreb : Faber & Zgombić Plus, 2000 ; str. 194 - 657.6 /MES/ r

  3. Tušek, Boris: Revizija. Zagreb : Hrvatska zajednica računovođa i financijskih djelatnika, 2007 - sign. 657.6 /TUŠ/ r OP

  4. Sever Mališ, Sanja: Revizija : načela, standardi, postupci. Zagreb : Hrvatska zajednica računovođa i financijskih djelatnika, 2012 - sign. 657.6(075.8) /SEV/ r


Članci u časopisima:


  1. Tušek, Boris; Filipović, Davor; Pokrovac, Ivana: Istraživanje odnosa eksterne revizije i nadzornog odbora u Republici Hrvatskoj = Empirical evidence about the relationship between external auditing and the supervisory board in the Republic of Croatia. // Ekonomski pregled : mjesečnik Hrvatskog društva ekonomista Zagreb. 60 (2009), 1-2 ; str. 3-27


EBSCO Host (pristup u GISKO ili putem CARNet Centra za online baze - proxy):


  1.  Lowe, D. Jordan, Marshall A. Geiger, and Kurt Pany. "The Effects of Internal Audit Outsourcing on Perceived External Auditor Independence." Auditing: A Journal Of Practice & Theory 18, no. 2 (November 1999): 7. Business Source Complete, EBSCOhost (accessed November 14, 2014).

  2. Hill, Cecil L., and Quinton Booker. "State Accountancy Regulators' Perceptions of Independence of External Auditors When Performing Internal Audit Activities for Nonpublic Clients." Accounting Horizons 21, no. 1 (March 2007): 43-57. Business Source Complete, EBSCOhost (accessed November 14, 2014).

  3. Kapić, Jadranka. "NAČELA ETIKE RAČUNOVODSTVENE PROFESIJE I NEOVISNOST REVIZORA. (Bosnian)." Business Consultant / Poslovni Konsultant 6, no. 37 (June 2014): 61-67. Business Source Complete, EBSCOhost (accessed November 14, 2014).

  4. Swanger, Susan L., and Eugene G. Chewning Jr. "The Effect of Internal Audit Outsourcing on Financial Analysts' Perceptions of External Auditor Independence." Auditing: A Journal Of Practice & Theory 20, no. 2 (September 2001): 7. Business Source Complete, EBSCOhost (accessed November 14, 2014).
UDK pojmovi: 
657 Računovodstvo
Predmetnice: 
 Računovodstvena revizija