Ovlašteni revizor study plan

Map the IFRS/MSFI framework against Croatian GAAP (HSFI) and list at least 15 recognition and measurement differences, noting which standard or law governs each

Apply IAS 1 presentation rules by drafting a condensed statement of financial position and statement of profit or loss from a sample trial balance

Rehearse IFRS 15 five-step revenue model on three contract scenarios, including variable consideration and contract liabilities

Solve at least 20 multiple-choice items on revenue, inventories (IAS 2) and property, plant and equipment (IAS 16), logging every error with the underlying rule

Work through consolidation mechanics: control assessment under IFRS 10, goodwill computation under IFRS 3, and elimination of intragroup balances

Compute impairment under IAS 36 including cash-generating units and reversal rules, and lease liabilities under IFRS 16

Explain the treatment of financial instruments under IFRS 9 (classification, expected credit losses) at a level sufficient for exam items

Draft the disclosures checklist for a set of annual financial statements covering IAS 1, IFRS 7 and IAS 24

Map the structure of audit standards applicable in Croatia (ISA as adopted, Code of Ethics for Professional Accountants) and state the objective of each phase of an audit

Distinguish independence threats (self-interest, self-review, advocacy, familiarity, intimidation) and apply safeguards to five short scenarios

Interpret quality management requirements at firm and engagement level, including engagement quality review triggers

Analyse documentation requirements and the auditor's responsibilities for fraud and non-compliance with laws and regulations

Perform materiality calculation (overall, performance and clearly trivial thresholds) on a sample entity using benchmark selection and justify the benchmark

Build a risk register for a manufacturing client linking inherent risk, significant risk and planned response

Design tests of controls for the revenue and purchasing cycles and document the walkthrough logic

Evaluate IT general controls and identify control deficiencies with severity ratings

Select appropriate audit procedures (inspection, observation, inquiry, confirmation, recalculation, analytical) for given assertions and justify sampling approach

Apply ISA 530 sampling: compute sample size drivers and project misstatement from a sample to the population

Draft modified opinions (qualified, adverse, disclaimer) based on three fact patterns, including key audit matters and going concern paragraphs

Write an audit report section under ISA 700/701 and check it against required elements

Outline Croatian corporate income tax mechanics: tax base adjustments, deductible and non-deductible expenses, and loss carryforward rules

Compute VAT liability for a mixed-transaction scenario including input tax deduction limits and place-of-supply rules

Identify withholding tax and transfer pricing documentation obligations for related-party transactions

Explain the taxpayer's procedural rights and deadlines in a tax audit and the consequences of non-compliance

Summarise Croatian company law requirements on governance bodies, financial reporting obligations, audit appointment and liability of management and supervisory boards

Distinguish business forms and their capital, decision-making and reporting consequences

Apply cost-volume-profit, relevant costing and variance analysis to three decision scenarios

Compute key financial ratios and interpret them in a short business analysis narrative

Use audit data analytics techniques (full-population testing, Benford's law, journal entry testing) on a sample dataset and document conclusions

Evaluate controls over a client's accounting information system and identify data integrity risks

Complete two full timed mock exams under exam conditions and score them against the pass threshold

Revisit the error logs from weeks 1-7 and close every recurring gap with targeted re-study