Comparison of public oversight of auditing in Slovenia and Croatia

V delu diplomskega projekta sem opisala ureditev javnega nadzora nad revidiranjem tako v Sloveniji kot na Hrvaškem. Podrobneje sem se seznanila z ureditvama nadzora, institucijami, ki opravljajo nadzor ter njihovim delom, zadolžitvami, s potrebno zakonodajo ipd. Prav tako se sem seznanila z njihovim dosedanjim delom. Namen dela je bilo opraviti primerjavo sistemov (ureditev) med dvema sosednjima državama. S slednjo sem odkrila razlike in primerljivosti med obema ureditvama. Moja hipoteza je bila, da kljub skupnemu zakonodajnemu okviru Evropske unije med obema sistemoma obstajajo razlike. V Sloveniji je za nadzor pristojna Agencija za javni nadzor nad revidiranjem, ki je organ v sestavi Ministrstva za finance Republike Slovenije, na Hrvaškem je bila do leta 2018 za to pristojna Hrvaška revizijska zbornica, medtem ko je od 2018 dalje za to pristojno kar Ministrstvo za finance Republike Hrvaške, in sicer Neodvisen sektor za izdajanje dovoljenj in nadzor pooblaščenih revizorjev in revizijskih podjetij. Pravna podlaga v obeh državah je utemeljena z zakonodajo, in sicer v Sloveniji je to Zakon o revidiranju (ZRev-2A), na Hrvaškem pa je to Zakon o reviziji (Uradni list HR, št. 127/17). Prav tako v zakonodaji v zvezi z nadzorom nad revidiranjem tako v Sloveniji, kot na Hrvaškem hitro prihaja do sprememb. Tako se je zadnja v slovenski zakonodaji zgodila z zakonom ZRev-2A leta 2018 oziroma nedavno, na seji dne 7. julija 2021, je Državni zbor Republike Slovenije sprejel Zakon o spremembah in dopolnitvah Zakona o revidiranju (ZRev-2B). Slednji je bil na podlagi druge alinee prvega odstavka 107. člena in prvega odstavka 91. člena Ustave Republike Slovenije izdan 15. 7. 2021. Na Hrvaškem pa je do zadnjih sprememb prišlo leta 2018 z Zakonom o reviziji (Uradni list HR, št. 127/17), ko je nadzor nad revidiranjem takrat prevzel Neodvisen sektor za izdajanje dovoljenj in nadzor pooblaščenih revizorjev in revizijskih podjetij, ki deluje v okviru Ministrstva za finance Republike Hrvaške. Razlika je ta, da je za prevod in objavo mednarodnih revizijskih standardov na Hrvaškem zadolžena Hrvaška revizijska zbornica in ne Neodvisen sektor za izdajanje dovoljenj in nadzor pooblaščenih revizorjev in revizijskih podjetij, v Sloveniji pa je tako za nadzor kot prevode in objavo mednarodnih revizijskih standardov pristojna Agencija za javni nadzor nad revidiranjem. Podrobneje sem preučila delovanje obeh sistemov in ju primerjala. Na osnovi tega sem potrdila svojo hipotezo.In my diploma thesis project I look into public oversight over auditing in Slovenia and Croatia. I got acquainted in more detail with the oversight arrangements, the institutions that perform public oversight and their work, duties, the necessary legislation, etc. I also got acquainted with their past work. The aim of our thesis was to compare the systems (arrangements) between the two neighboring countries. With the latter, I discovered differences and comparable instuments between the two systems. My hypothesis was that, despite the common legislative framework of the European Union, there are differences between the two systems. In Slovenia, the Agency for Public Oversight of Auditing is responsible for supervision, which is a body within the Ministry of Finance of the Republic of Slovenia. In Croatia, the Croatian Chamber of Auditors was responsible for this until 2018, while from 2018 the Ministry of Audit Finance of the Republic of Croatia, namely the Independent Sector for Licensing and Supervision of Certified Auditors and Audit Firms. The legal basis in both countries is justified by legislation, namely in Slovenia the Auditing Act (ZRev-2A) and in Croatia the Auditing Act (Official Gazette HR, No. 127/17). Legislation on audit control in Slovenia as well as in Croatia is also rapidly changing. Thus, the last one in Slovenian legislation happened with the ZRev-2A law in 2018 or recently, at its session on 7 July 2021, the National Assembly of the Republic of Slovenia adopted the Act Amending the Auditing Act (ZRev-2B). The latter was issued on 15 July 2021 based on the second indent of the first paragraph of Article 107 and the first paragraph of Article 91 of the Constitution of the Republic of Slovenia. 17), when the control over auditing was taken over by the Independent Sector for Licensing and Supervision of Certified Auditors and Audit Firms, which operates within the Ministry of Finance of the Republic of Croatia. The difference is that the Croatian Chamber of Auditors is responsible for the translation and publication of international auditing standards in Croatia and not the Independent Sector for Licensing and Supervision of Certified Auditors and Audit Firms. for public oversight of auditing. I examined the operation of both systems in more detail and compared them. Based on this, I confirmed my hypothesis