{"id":637,"date":"2022-05-10T14:19:21","date_gmt":"2022-05-10T14:19:21","guid":{"rendered":"https:\/\/udruga-hera.info?page_id=637"},"modified":"2022-05-10T14:21:09","modified_gmt":"2022-05-10T14:21:09","slug":"revizija-poslovanja","status":"publish","type":"page","link":"https:\/\/udruga-hera.info\/?page_id=637","title":{"rendered":"Revizija poslovanja"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"637\" class=\"elementor elementor-637\">\n\t\t\t\t\t\t<section class=\"ob-is-breaking-bad elementor-section elementor-top-section elementor-element elementor-element-1748827 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1748827\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;_ob_bbad_use_it&quot;:&quot;yes&quot;,&quot;_ob_bbad_sssic_use&quot;:&quot;no&quot;,&quot;_ob_glider_is_slider&quot;:&quot;no&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-eb580a8\" data-id=\"eb580a8\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;_ob_bbad_is_stalker&quot;:&quot;no&quot;,&quot;_ob_teleporter_use&quot;:false,&quot;_ob_column_hoveranimator&quot;:&quot;no&quot;,&quot;_ob_column_has_pseudo&quot;:&quot;no&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2a5e6fa ob-harakiri-inherit ob-has-background-overlay elementor-widget elementor-widget-heading\" data-id=\"2a5e6fa\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_ob_use_harakiri&quot;:&quot;yes&quot;,&quot;_ob_harakiri_writing_mode&quot;:&quot;inherit&quot;,&quot;_ob_harakiri_text_clip&quot;:&quot;none&quot;,&quot;_ob_perspektive_use&quot;:&quot;no&quot;,&quot;_ob_poopart_use&quot;:&quot;yes&quot;,&quot;_ob_shadough_use&quot;:&quot;no&quot;,&quot;_ob_allow_hoveranimator&quot;:&quot;no&quot;,&quot;_ob_widget_stalker_use&quot;:&quot;no&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">REVIZIJSKO<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6c7b555 ob-harakiri-inherit ob-has-background-overlay elementor-widget elementor-widget-heading\" data-id=\"6c7b555\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_ob_use_harakiri&quot;:&quot;yes&quot;,&quot;_ob_harakiri_writing_mode&quot;:&quot;inherit&quot;,&quot;_ob_harakiri_text_clip&quot;:&quot;none&quot;,&quot;_ob_perspektive_use&quot;:&quot;no&quot;,&quot;_ob_poopart_use&quot;:&quot;yes&quot;,&quot;_ob_shadough_use&quot;:&quot;no&quot;,&quot;_ob_allow_hoveranimator&quot;:&quot;no&quot;,&quot;_ob_widget_stalker_use&quot;:&quot;no&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">izvje\u0161\u0107e<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"ob-is-breaking-bad elementor-section elementor-top-section elementor-element elementor-element-dcbbc53 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"dcbbc53\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;_ob_bbad_use_it&quot;:&quot;yes&quot;,&quot;_ob_bbad_sssic_use&quot;:&quot;no&quot;,&quot;_ob_glider_is_slider&quot;:&quot;no&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f315328\" data-id=\"f315328\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;_ob_bbad_is_stalker&quot;:&quot;no&quot;,&quot;_ob_teleporter_use&quot;:false,&quot;_ob_column_hoveranimator&quot;:&quot;no&quot;,&quot;_ob_column_has_pseudo&quot;:&quot;no&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c4b4120 ob-harakiri-inherit ob-has-background-overlay elementor-widget elementor-widget-text-editor\" data-id=\"c4b4120\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_ob_use_harakiri&quot;:&quot;yes&quot;,&quot;_ob_harakiri_writing_mode&quot;:&quot;inherit&quot;,&quot;_ob_postman_use&quot;:&quot;no&quot;,&quot;_ob_perspektive_use&quot;:&quot;no&quot;,&quot;_ob_poopart_use&quot;:&quot;yes&quot;,&quot;_ob_shadough_use&quot;:&quot;no&quot;,&quot;_ob_allow_hoveranimator&quot;:&quot;no&quot;,&quot;_ob_widget_stalker_use&quot;:&quot;no&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>28. o\u017eujka 2017.g. \u00a0izvr\u0161en je uvid u revizijsko poslovanje \u201cHERE\u201d Kri\u017eevci.<\/p><p><b>IZVJE\u0160\u0106E NEOVISNOG REVIZORA O REVIZIJSKOM UVIDU<\/b><\/p><p>Obavili smo revizijski uvid u prilo\u017eene financijske izvje\u0161taje udruge HERA za 2016. godinu, koji obuhva\u0107aju Bilancu na 31. prosinca 2016. godine na obrascu: BIL-NPF, Izvje\u0161taj o prihodima i rashodima za tada zavr\u0161enu godinu na obrascu: PR-RAS-NPF i Bilje\u0161ke koje su dopuna podataka iz Bilance i Izvje\u0161taja o prihodima\u00a0<b>i\u00a0<\/b>rashodima.<\/p><p><b>Odgovornost neprofitne organizacije za financijske izvje\u0161taje<\/b><\/p><p>Zakonski zastupnik neprofitne organizacije odgovoran je za financijske izvje\u0161taje sastavljene u skladu sa Zakonom o financijskom poslovanju i ra\u010dunovodstvu neprofitnih organizacija (Narodne novine, br. 121\/14), kao i za one interne kontrole za koje on odredi da su potrebne za omogu\u0107avanje sastavljanja financijskih izvje\u0161taja koji su bez zna\u010dajnog pogre\u0161nog prikazivanja uslijed prijevare ili pogre\u0161ke.<\/p><p><b>Odgovornost neovisnog revizora<\/b><\/p><p>Na\u0161a odgovornost je izraziti zaklju\u010dak o prilo\u017eenim financijskim izvje\u0161tajima. Na\u0161 revizijski uvid smo obavili u skladu s Me\u0111unarodnim standardom za anga\u017eman uvida (MSU) 2400 (izmijenjenim) \u2013 Anga\u017emani uvida u povijesne financijske izvje\u0161taje. MSU 2400 (izmijenjen) zahtijeva od nas da zaklju\u010dimo je li nam ne\u0161to skrenulo pozornost \u0161to bi uzrokovalo da povjerujemo kako financijski izvje\u0161taji, kao cjelina, nisu sastavljeni u svim zna\u010dajnim odrednicama u skladu s primjenjivim okvirom financijskog izvje\u0161tavanja. Ovaj standard tako\u0111er zahtijeva da postupimo u skladu s relevantnim eti\u010dkim zahtjevima.<\/p><p>Revizijski uvid u financijske izvje\u0161taje u skladu s MSU-om 2400 (izmijenjenim) je anga\u017eman s izra\u017eavanjem ograni\u010denog uvjerenja, jer obavljamo postupke, koji se prvenstveno sastoje u postavljanju upita zakonskom zastupniku neprofitne organizacije i drugima unutar neprofitne organizacije, prema primjerenosti, i primjenjivanju analiti\u010dkih postupaka, te ocjenjujemo pribavljene dokaze.<\/p><p>Obavljeni postupci u revizijskom uvidu su zna\u010dajno manji od onih koji se obavljaju u reviziji koja se provodi u skladu s Me\u0111unarodnim revizijskim standardima. Prema tome, ne izra\u017eavamo revizijsko mi\u0161ljenje o tim financijskim izvje\u0161tajima.<\/p><p><strong>Zaklju\u010dak<\/strong><\/p><p>Temeljem na\u0161eg revizijskog uvida, ni\u0161ta nam nije skrenulo pozornost \u0161to bi uzrokovalo da povjerujemo kako financijski izvje\u0161taji udruge HERA za 2016. godinu ne pru\u017eaju objektivnu i realnu sliku financijskog polo\u017eaja i poslovanja u skladu sa Zakonom o financijskom poslovanju i ra\u010dunovodstvu neprofitnih organizacija (Narodne novine, br. 121\/14).<\/p><p>Zagreb, 31 o\u017eujka 2017.<\/p><p>Revizija Finar d.o.o.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b745366 ob-has-background-overlay elementor-widget elementor-widget-button\" data-id=\"b745366\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_ob_butterbutton_use_it&quot;:&quot;no&quot;,&quot;_ob_perspektive_use&quot;:&quot;no&quot;,&quot;_ob_poopart_use&quot;:&quot;yes&quot;,&quot;_ob_shadough_use&quot;:&quot;no&quot;,&quot;_ob_allow_hoveranimator&quot;:&quot;no&quot;,&quot;_ob_widget_stalker_use&quot;:&quot;no&quot;}\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/udruga-hera.infowp-content\/uploads\/2022\/05\/izvjestaj-revizije-poslovanja-2016.pdf\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Revizijsko izvje\u0161\u0107e 2016.<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"ob-is-breaking-bad elementor-section elementor-top-section elementor-element elementor-element-cf8f1c7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cf8f1c7\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;_ob_bbad_use_it&quot;:&quot;yes&quot;,&quot;_ob_bbad_sssic_use&quot;:&quot;no&quot;,&quot;_ob_glider_is_slider&quot;:&quot;no&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-51af525\" data-id=\"51af525\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;_ob_bbad_is_stalker&quot;:&quot;no&quot;,&quot;_ob_teleporter_use&quot;:false,&quot;_ob_column_hoveranimator&quot;:&quot;no&quot;,&quot;_ob_column_has_pseudo&quot;:&quot;no&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>REVIZIJSKO izvje\u0161\u0107e 28. o\u017eujka 2017.g. \u00a0izvr\u0161en je uvid u revizijsko poslovanje \u201cHERE\u201d Kri\u017eevci. IZVJE\u0160\u0106E NEOVISNOG REVIZORA O REVIZIJSKOM UVIDU Obavili smo revizijski uvid u prilo\u017eene financijske izvje\u0161taje udruge HERA za 2016. godinu, koji obuhva\u0107aju Bilancu na 31. prosinca 2016. godine na obrascu: BIL-NPF, Izvje\u0161taj o prihodima i rashodima za tada zavr\u0161enu godinu na obrascu: PR-RAS-NPF [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"site-sidebar-layout":"no-sidebar","site-content-layout":"page-builder","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"class_list":["post-637","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/udruga-hera.info\/index.php?rest_route=\/wp\/v2\/pages\/637","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/udruga-hera.info\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/udruga-hera.info\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/udruga-hera.info\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/udruga-hera.info\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=637"}],"version-history":[{"count":4,"href":"https:\/\/udruga-hera.info\/index.php?rest_route=\/wp\/v2\/pages\/637\/revisions"}],"predecessor-version":[{"id":642,"href":"https:\/\/udruga-hera.info\/index.php?rest_route=\/wp\/v2\/pages\/637\/revisions\/642"}],"wp:attachment":[{"href":"https:\/\/udruga-hera.info\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=637"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}