delo diplomskega projekta
Nikolinka Hristova (Author), Andreja Lutar-Skerbinjek (Mentor)

Abstract

Ekonomija kot panoga zajema širok spekter poklicev – eden med njimi je tudi poklic revizorja, za katerega se lahko odločijo študenti po končanem šolanju na Ekonomsko-poslovni fakulteti v Mariboru. Revizor je oseba, ki se ukvarja z revidiranjem. Revidiranje pomeni ponoven oziroma drugi pregled, pregledovanje posnetih poslovnih dogodkov od njihovega začetka in izpeljave do evidentiranja ter analiziranja in poročanja. Je postopek preverjanja, presojanja in ocenjevanja. V teoretičnem delu smo poleg opredelitve revidiranja zajeli še vrste revizij, podrobneje predstavili zunanjo, notranjo in državno revizijo ter potek izobraževanja za poklic revizorja. V praktičnem delu smo preučili seznanjenost študentov na Ekonomsko-poslovni fakulteti v Mariboru z revizijsko dejavnostjo. Omeniti pa moramo, da se na Ekonomsko-poslovni fakulteti v Mariboru študenti usmerijo na več različnih smeri. Tako imajo študenti s smeri računovodstva – v primerjavi s študenti drugih smeri – več znanja o revizijski dejavnosti, saj so imeli prek smernih predmetov, ki jih izvaja fakulteta, možnost izvedeti več o reviziji.

Keywords

revizija;zunanja revizija;notranja revizija;državna revizija;računsko sodišče;analiza;

Data

Language: Slovenian
Year of publishing:
Typology: 2.11 - Undergraduate Thesis
Organization: UM EPF - Faculty of Economics and Business
Publisher: [N. Hristova]
UDC: 657.6
COBISS: 12866844 Link will open in a new window
Views: 794
Downloads: 111
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Other data

Secondary language: English
Secondary title: Analysis of awareness of students at EPF audit activity
Secondary abstract: Economy as an industry offers a huge specter of carreers. One of those is a carrer as an auditor for which students of Faculty of Economics and Business in Maribor can apply once they graduate. Auditor is a person whose job is to audite. Auditing means to take another look, to look again, to look over records of business meetings from their beginnings to their derivation, from recording to analyzing and reporting. It is a process of reviewing, judging and evaluating. In theoretical part we also went over different types of auditing. In more detail we looked into external, internal and national auditing. We also went over requirements that you have to meet in order to be an auditor. In practical part we studied students awareness of auditing. We have to mention that students on Faculty of Economics and Business in Maribor get to pick different study programmes. Because of that students from Accounting, Auditing and Taxation know more about auditing since they had a chance to learn about it from the assigned courses.
Secondary keywords: auditing;external auditing;internal auditing;national auditing;court of auditors;the slovenian institute of auditors;
URN: URN:SI:UM:
Type (COBISS): Diploma project paper
Thesis comment: Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages: II, 35 f., 4 f. pril.
ID: 10864310