Image

Audit

Statutory Audit

In the Republic of Croatia, the statutory audit of financial statements is prescribed by the Accounting Act and the Accounting Act for Non-Profit Organizations, and its implementation is governed by the Audit Act. An audit is the process of examining and evaluating financial statements, the data and methods used in their preparation, and providing an expert opinion on the accuracy and objectivity of the entity’s assets, equity, liabilities, and business results. The audit also includes the review and assessment of business operations, organizational structure, decision-making processes, and the functioning of the information system. The beneficiaries of such audits include owners, managers, and employees of the audited entity, and indirectly, investors and the state.

Audits Prescribed by the Companies Act

These include audits of company formation, increases and decreases of share capital, mergers and acquisitions, and company divisions. The users of these audits are entrepreneurs who are required to perform such status changes.

Special Purpose Audits

Special purpose audits are commissioned to provide an opinion on financial statements or specific segments thereof. They are typically conducted for the purposes of buying or selling shares and stakes, at the request of owners for management control, for management to oversee their employees (especially accounting) or external accounting service providers, in relation to their responsibility for their work, and for the needs of banks and other financial institutions. Special purpose audits also include audits for projects financed by the World Bank, EU funds, and similar sources.

Championing diversity and inclusion

For our business to thrive, we need our people to thrive. At HLB, we believe that creating a diverse and inclusive environment through all layers of the organisation boosts innovation and employee engagement. We aim to provide the best opportunities for our people and attract and retain top talent, to ultimately service our clients better. We champion diversity and inclusion by:

  • Engaging in diversity and inclusion related conversations
  • Being an advocate for workplace flexibility
  • Facilitating talent mobility programs for our members
  • Promoting leadership behaviour that fosters workplace diversity and inclusion

Bill Bradshaw

Global Diversity and Inclusion Leader

Bill leads the network’s Diversity and Inclusion (D&I) initiatives and oversees its strategy and objectives. Bill is no stranger to the professional services industry. He began his career with EY on the client service delivery side, working in both the audit and tax functions. He quickly found his niche in the Human Capital market and has never looked back. Bill has worked across multiple dimensions of diversity, collaborating with leaders at all levels, and has worked on many large scale projects. He is a sought after thought leader in the D&I space and was named to the 2019 NJ Out 100 Power List for his work in leading LGBTQ workplace inclusion.

Bill sits on the Board of Garden State Equality (GSE), New Jersey’s largest LGBTQ organization, and The Center, a non-profit HIV/AIDS service organization at the Jersey Shore. Bill has a strong passion for social justice and recently taught Lead for Diversity, a week-long journey by the American Conference on Diversity to high school students throughout the tri-state area.

Image

Championing diversity and inclusion

For our business to thrive, we need our people to thrive. At HLB, we believe that creating a diverse and inclusive environment through all layers of the organisation boosts innovation and employee engagement. We aim to provide the best opportunities for our people and attract and retain top talent, to ultimately service our clients better. We champion diversity and inclusion by:

  • Engaging in diversity and inclusion related conversations
  • Being an advocate for workplace flexibility
  • Facilitating talent mobility programs for our members
  • Promoting leadership behaviour that fosters workplace diversity and inclusion

Bill Bradshaw

Global Diversity and Inclusion Leader

Bill leads the network’s Diversity and Inclusion (D&I) initiatives and oversees its strategy and objectives. Bill is no stranger to the professional services industry. He began his career with EY on the client service delivery side, working in both the audit and tax functions. He quickly found his niche in the Human Capital market and has never looked back. Bill has worked across multiple dimensions of diversity, collaborating with leaders at all levels, and has worked on many large scale projects. He is a sought after thought leader in the D&I space and was named to the 2019 NJ Out 100 Power List for his work in leading LGBTQ workplace inclusion.

Bill sits on the Board of Garden State Equality (GSE), New Jersey’s largest LGBTQ organization, and The Center, a non-profit HIV/AIDS service organization at the Jersey Shore. Bill has a strong passion for social justice and recently taught Lead for Diversity, a week-long journey by the American Conference on Diversity to high school students throughout the tri-state area.

Image

LATEST HLB INSIGHT

Image
Get in touch
Whatever your question our global team will point you in the right direction
Start the conversation