delo diplomskega projekta
Tinkara Iza Krabonja (Author), Peter Podgorelec (Mentor)

Abstract

Diplomski seminar nosi naslov Prekrškovne sankcije na področju revidiranja. Zajema pojme prekršek, sankcija ter revidiranje. Vsak pojem je opisan posebej. Prvi cilj diplomskega seminarja je bil spoznati vrste in višino sankcij na področju revidiranja. Podatki so bili zbrani iz Zakona o revidiranju. Drugi zadani cilj pa je bil spoznati vrste prekrškov na področju revidiranja. Cilj je bil dosežen s pomočjo podatkov Agencije za javni nadzor nad revidiranjem. Tretji cilj je bil raziskati nadzor, kdo ga izvaja, postopke in njegov potek ter kako se nadzira nadzor. Dosežen je bil z raziskavo Agencije in strokovne zbirke dr. Koletnika. Zastavljene so bile tri hipoteze. Prva hipoteza pravi, da se je s sprejetjem ZRev-2A povečalo število kršitev, ki so opredeljene kot prekrški. Druga hipoteza trdi, da se več prekrškov nanaša na revidiranje subjektov javnega interesa kot pri drugih zavezancih. Tretja hipoteza je, da agencija vsako leto izda manj upravnih aktov nadziranim osebam. Za potrditev hipotez je bilo potrebno primerjati letna poročila Agencije za javni nadzor nad revidiranjem. Predstavljeni podatki v diplomskem seminarju, s katerimi so bili doseženi cilji in dokazane hipoteze, so zbrani iz Zakona o revidiranju, Zakona o prekrških, letnih poročil Agencije za javni nadzor nad revidiranjem, prav tako iz Zakona o gospodarskih družbah, Zakona o integriteti in preprečevanju korupcije, Kazenskega zakonika in drugih virov ter literature.

Keywords

revidiranje;prekrški;sankcije;javni nadzor;

Data

Language: Slovenian
Year of publishing:
Typology: 2.11 - Undergraduate Thesis
Organization: UM EPF - Faculty of Economics and Business
Publisher: [T. I. Krabonja]
UDC: 657.6:343
COBISS: 38177027 Link will open in a new window
Views: 281
Downloads: 63
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Other data

Secondary language: English
Secondary title: Misdemeanour sanctions in the area of auditing
Secondary abstract: The diploma seminar is entitled Misdemeanor Sanctions in the Field of Auditing. It covers the concepts of misdemeanor, sanction and audit. Each concept is described separately. The first goal of the diploma seminar was to get to know which types and levels of sanctions there are in the field of auditing. Data was collected from the Auditing Act. The second goal was to identify the types of audits in the field of auditing. This goal was achieved with the help of data from the Agency for Public Oversight of Auditing. The third goal was to research the control, who implements it, its procedures and its course, and how the control is being controlled. We achieved this goal with the help of a research made by the Agency and with the help of a professional collection of dr. Koletnik. Three hypotheses were placed. The first hypothesis states that with the adoption of ZRev-2A the number of violations defined as misdemeanors has increased. The second hypothesis states that more offenses relate to the auditing subjects of public interest than other taxpayers. The third hypothesis states that the Agency each year issues fewer administrative acts to supervised persons. We compared the annual reports of the Agency for Public Oversight of Auditing to confirm the hypothesis. The data presented in the diploma seminar, with which the goals were achieved and hypotheses proved, are collected from the Auditing Act, the Misdemeanors Act, the annual reports of the Agency for Public Oversight of Auditing, as well as the Companies Act, the Integrity and Prevention of Corruption Act , The Criminal Code and other sources and literature.
Secondary keywords: Auditing;offense;sanction;Agency for Public Oversight of Auditing.;
Type (COBISS): Diploma project paper
Thesis comment: Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages: 40 str.
ID: 11938100