AUDIT OF FINANCIAL STATEMENTS IN NON- PROFIT ORGANIZATIONS : Graduate paper

Postoji nekoliko vrsta revizije, no svaka od tih revizija ima svoje obveznike. Kod državne revizije obveznici te vrste revizije su korisnici državnog proračuna, dok kod eksterne revizije obveznici su poduzeća i nju obavljaju neovisni (eksterni) revizori. Interna revizija formira se kao odjel u poduzeću i predstavlja sastavni dio poduzeća te ju obavljaju interni revizori odnosno zaposlenici poduzeća. Revizor je odgovoran za formiranje i izražavanje mišljenja o financijskim izvještajima, dok za sastavljanje financijskih izvještaja odgovara poslovni subjekt. Sustav financijske kontrole i upravljanja razvija pravila i procedure čija primjena i razvoj treba osigurati učinkovitost i zakonitost korištenja i ostvarivanja proračunskih sredstava. Uloga navedenog sustava je provoditi prethodnu kontrolu jer izvršava provjeru poslovnih transakcija. Unutarnja revizija utvrđuje sustav unutarnjih kontrola i daje prijedloge za njihovo poboljšanje. Preporuke unutarnje revizije izvršavaju se kroz sustav financijske kontrole i upravljanja. Državna revizija ima značajnu odgovornost i moralnu obvezu doprinijeti osiguranju da javni novac bude na adekvatan način utrošen. Glavno obilježje neprofitne organizacije je što ne ostvaruje profit, a čine ju skupine građana, udruge, ustanove i mnogi drugi. Računovodstvo udruga provodi se kroz Registar neprofitnih organizacija koje formira i vodi Ministarstvo financija u elektroničkom obliku. Registar nosi obvezu upisa za sve pravne osobe kojima glavni cilj djelovanja nije ostvarivanje dobiti.There are several types of audits, but each of these audits has its own obligors. In the case of the state audit, the obligors of this type of audit are the users of the state budget, while in the case of external audit, the obligors are companies and it is performed by independent (external) auditors. Internal audit is formed as a department in the company and is an integral part of the company and is performed by internal auditors or employees of the company. The auditor is responsible for forming and expressing an opinion on the financial statements, while the business entity is responsible for compiling the financial statements. The financial control and management system develops rules and procedures whose application and development should ensure the efficiency and legality of the use and realization of budget funds. The role of this system is to carry out exante control because it performs the verification of business transactions. The internal audit establishes the system of internal controls and makes suggestions for their improvement. Internal audit recommendations are implemented through the financial control and management system. The state audit has a significant responsibility and moral obligation to contribute to ensuring that public money is spent adequately. The main feature of a non-profit organization is that it does not make a profit, and it consists of groups of citizens, associations, institutions and many others. The accounting of associations is carried out through the Register of non-profit organizations formed and maintained by the Ministry of Finance in electronic form. The Register has the obligation to register for all legal entities whose main goal is not to make a profit