Summary
State revision
The book is the result of the work of eleven equal authors (Verica Akrap, Biserka Čoh Mikulec, Vesna Kasum, Hrvoje Kordić, Šima Krasić, Ivana Mamić Sačer, Lidija Pernar, Nediljka Rogošić, Jozo Serdarušić, Sanja Sever, Lajoš Žager). The contribution of each author is indicated in the contents of the book, and the authors are listed in alphabetical order on the cover. Due to several authors, there are differences in writing style, terminology, and even some small repetitions that were very difficult to avoid. Each chapter in the book begins by highlighting the most important issues that will be dealt with in that chapter.
The book is primarily intended for all those who are referred to a state audit in any way. First of all, this refers to the budget and budget users, state-owned trading companies and non-profit organizations - external and internal auditors, accountants, financial employees, and it can be useful to a much wider range of users - managers, owners and other participants in management processes. Furthermore, it is important to point out that the book is intended for students of economics and other business
schools, as well as other faculties where audit issues are studied.
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