diplomsko delo
Lucija Naglič (Author), Iztok Kolar (Mentor)

Abstract

Revidiranje igra ključno vlogo pri zagotavljanju, da organizacije delujejo v skladu z uveljavljenimi standardi, predpisi in sistemi kakovosti. Pomaga pri odkrivanju področij, kjer so prisotne pomanjkljivosti ali napake ter morebitne nevarnosti in priložnosti. Za velika in javna podjetja je dokazovanje točnega finančnega poročanja bistvenega pomena, saj se investitorji, posojilodajalci in vladni subjekti za sprejemanje odločitev zanašajo na finančne izkaze podjetja. V zadnjih letih so se povečali dvomi v to, da je revizor neodvisen od revidiranega podjetja, zato bi lahko rekli, da vedno več subjektov kot kakovostno revidiranje opredeljuje revidiranje, pri katerem je pooblaščeni revizor popolnoma neodvisen od revidiranega podjetja. Na podlagi analize zbranih podatkov o opravljenih urah revizije v letih 2020 in 2021 za vse revizijske družbe v Sloveniji in podatkov o izrečenih ukrepih s strani Agencije za javni nadzor nad revidiranjem v obeh letih, smo ugotovili, da obstaja šibka in negativna povezava med kakovostjo revidiranja računovodskih izkazov in obsegom revidiranja računovodskih izkazov v Sloveniji. Podali smo tudi predviden razlog za takšno povezavo in dva predloga za izboljšanje kakovosti revidiranja.

Keywords

revidiranje;zunanje revidiranje;računovodski izkazi;kakovost;obseg;nadzor;

Data

Language: Slovenian
Year of publishing:
Typology: 2.11 - Undergraduate Thesis
Organization: UM EPF - Faculty of Economics and Business
Publisher: L. Naglič
UDC: 657.6
COBISS: 168313859 Link will open in a new window
Views: 12
Downloads: 0
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Other data

Secondary language: English
Secondary title: ǂThe ǂstate of the quality of financial statement auditing and the scope of external auditing in Slovenia
Secondary abstract: Auditing plays a crucial role in ensuring that organizations operate in accordance with established standards, regulations, and quality systems. It helps uncover areas where deficiencies or errors may be present, as well as potential risks and opportunities. For large and public companies, demonstrating accurate financial reporting is essential, as investors, lenders, and government entities rely on a company's financial statements to make decisions. In recent years, doubts have increased regarding the independence of auditors from the audited company. Consequently, more entities are defining quality auditing as one where the authorized auditor is entirely independent from the audited company. Based on an analysis of collected data on audit hours performed in 2020 and 2021 for all audit firms in Slovenia, along with data on measures imposed by the Audit Public Oversight Agency in both years, we have found a weak and negative correlation between the quality of auditing of financial statements and the scope of auditing of financial statements in Slovenia. We have also provided an anticipated reason for such a correlation and two proposals for improving the quality of auditing.
Secondary keywords: auditing;audit quality;scope of auditing;supervision of auditing in Slovenia;study on the quality and scope of auditing in Slovenia.;
Type (COBISS): Bachelor thesis/paper
Thesis comment: Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages: III, 46 str., 4 str. pril.
ID: 19813558