- mislim da se ovdje radi o naknadama koje su plaćene revizorima kompanije za njihove ostale usluge (naknada za reviziju godišnjeg izvješća iskazana je posebno); dakle, naknade revizorima koje nisu vezane uz godišnju reviziju financijskih izvješća

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Note added at 1 hr (2009-02-12 17:52:15 GMT)
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The Company’s Audit Committee has policies and procedures that require the pre-approval by the Audit Committee of all fees paid to, and all services performed by, the Company’s independent accounting firms. At the beginning of each year, the Audit Committee approves the proposed services, including the nature, type and scope of services contemplated and the related fees, to be rendered by these firms during the year. In addition, Audit Committee pre-approval is also required for those engagements that may arise during the course of the year that are outside the scope of the initial services and fees pre-approved by the Audit Committee.

http://www.abs.aston.ac.uk/newweb/AcademicGroups/fal/ASIG/Ba...


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Note added at 1 hr (2009-02-12 17:53:05 GMT)
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The accounting profession has come under increased scrutiny over recent years about the growing amount of non-audit fees received from audit clients and the possible negative impact of such fees on auditor independence. The argument advanced is that providing lucrative non-audit services (NAS) to clients may make it more likely that auditors concede to the wishes of the client management when difficult judgments are made.