Postupci u reviziji

In this paper author will describe detail procedures in audit. Based on these procedures, auditor gives his opinion. To understand audit procedurs we need to understand purpose, goals, types and phases of the audit process. Goal and purpose of the audit is to create a positive „image“ of the company based on the auditor's opinion. The audit can be divided according to the subject of the audit (audit of financial statements, compliance and auditing of the business) and subject to the audit (internal, government audit and external audit). The audit process consists of two parts: interimaudit and final audit. The interim audit includes the audit process from the conclusion of the contract until the finalization of the financial statements, and the final audit includes the part of the audit process from the date of financial statements to the auditor's report date. Based on Audit regulation in Croatia, the audit process is regulated by the International Standards on Auditing, which are published by International federation od audit (IFAC) and translated by Croatian Chamber of Auditors. The audit actions are based on inherent risks estimates, which may be at the level of the financial statements, and at the level of the assertion. Audit procedures can be in the form of test of controls and sustantive testing.