Metrics

  • citations in SCIndeks: 0
  • citations in CrossRef:0
  • citations in Google Scholar:[]
  • visits in previous 30 days:0
  • full-text downloads in 30 days:0

Contents

article: 5 from 6  
Back back to result list
2004, vol. 41, iss. 9-12, pp. 141-159
Auditor's liability insurance
student poslediplomskih studija smera privrednopravnih nauka
Keywords: auditor; compulsory liability insurance; auditor's finding and opinion; damaged person
Abstract
Auditor's liability insurance as a form of compulsory liability insurance is new institution of our legal system. Is introduction of auditor's liability insurance result of positive experiences during application of old statute or is question about taking institution from comparative law? How widely is this solution spread in foreign legal systems? Has legislator made right move by prescribing obligation on the part of auditor to conclude liability insurance contract? Is it possible to get this obligation into existing insurance system and exercise of auditor activity? All those questions are the object of the analysis. As sources that relate relevant problems were limited, analysis is made having in mind fundamental characteristics of liability insurance and, especially, of compulsory liability insurance. Institution of auditor that our legal system knows recently is considered from the aspect of his relevance to company and consequences that could be caused by auditor's activity for dealing of company. It is also pointed out to positive effects of introduction of obligation to conclude liability insurance contract. Those positive effects can be noticed on the part of auditor and on the part of potential damaged person. Analysis of relevant provision of the statute is also made de lege ferenda.
References
*** (1978-1993) ZOO. Sl. list SFRJ, 29/78, 31/93, čl.925.st.1
*** (2004) Zakon o osiguranju. Sl. glasnik RS, br. 55 čl. 73-108.i čl. 143-146
*** (1996-1999) ZOIL. Sl. list SRJ, br. 30/96, 57/98, 53/99 i 55/99
*** (1998) Zakon o pomorskoj i unutrašnjoj plovidbi. Sl. list, br. 12, čl. 852
*** (1978) Zakon o odgovornosti za nuklearne štete. Sl. list SFRJ, br. 22, čl. 15
*** (1998) Zakon o osnovama zaštite životne sredine. Sl. list SRJ, br. 24
*** (1984) Eight Council Directive based on Article 54 (3) of the Treaty on approval of persons responsible for carrying out the statutory audits of accounting documents. JLO (OJL), 126 (of 10 April)
*** (1965) Zakon o Deoničkim društvima. Austrija, par. 134-137
*** (1996) Zakon o reviziji računovodstvenih iskaza. Sl. list SRJ, br. 30/
*** (1965) Zakon o Deoničkim društvima. Nemačka, par. 162
*** (1978) Zakon o trgovačkim društvima. Francuska, čl. 223-225
*** (1942) Građanski zakonik. Italija, čl. 2387. i 2399
*** (1991) Trgovački zakonik. Bugarska, čl. 248-251
*** (1988) Zakon o privrednim društvima. Mađarska, čl. 39-42. i čl. 297
*** (1992) Zakon o reviziji. Hrvatska, čl. 7., 8., 10
*** (1975) Loi rélative des entreprises d'assurances. Belgija (du 9 juillet)
*** (2002) Zakon o reviziji Crne Gore. Sl. list RCG, 06
*** (2002) Zakon o računovodstvu i reviziji. Sl. list SRJ, br. 71/
*** (1908) Gesetz über den Versicherungsvertrag. Nemačka, od 30. maja
*** (1917) Gesetz über den Versicherungsvertrag. Austrija od 23. decembra
*** (1930) Loi relative au contrat d' assurance. Francuska, od 13. jula
Besson, A. (1958) Osiguranja i građanska odgovornost. Anali Pravnog fakulteta u Beogradu, 3, str. 253
Jankovec, I.I. (1965) Odgovornost i osiguranje. Beograd: Institut društvenih nauka
Konstantinović, M. (1952) Osnov odgovornosti za prouzrokovanu štetu. Arhiv za pravne i društevne nauke, 3, str 303
Pak, M.J. (2002) Dvostruko osiguranje rizika građanske odgovornosti i sukob zakona. Revija za pravo osiguranja, br. 2, str. 6
Perović, S.K. (1990) Obligaciono pravo. Beograd: Službeni list SFRJ
Radišić, J.D. (1986) Profesionalna odgovornost medicinskih poslenika. Beograd: Institut društvenih nauka - Centar za politikološka istraživanja i javno mnjenje
Šulejić, P.Ž. (1997) Pravo osiguranja. Beograd: Pravni fakultet - Centar za publikacije
Šulejić, P.Ž. Osiguranje od građanske odgovornosti. Beograd, doktorska disertacija
Vasiljević, M.S. (2001) Poslovno pravo. Beograd: Udruženje pravnika u privredi Jugoslavije
 

About

article language: Serbian
document type: Materials
published in SCIndeks: 02/06/2007