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

Povzetek

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.

Ključne besede

revidiranje;prekrški;sankcije;javni nadzor;

Podatki

Jezik: Slovenski jezik
Leto izida:
Tipologija: 2.11 - Diplomsko delo
Organizacija: UM EPF - Ekonomsko-poslovna fakulteta
Založnik: [T. I. Krabonja]
UDK: 657.6:343
COBISS: 38177027 Povezava se bo odprla v novem oknu
Št. ogledov: 281
Št. prenosov: 63
Ocena: 0 (0 glasov)
Metapodatki: JSON JSON-RDF JSON-LD TURTLE N-TRIPLES XML RDFA MICRODATA DC-XML DC-RDF RDF

Ostali podatki

Sekundarni jezik: Angleški jezik
Sekundarni naslov: Misdemeanour sanctions in the area of auditing
Sekundarni povzetek: 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.
Sekundarne ključne besede: Auditing;offense;sanction;Agency for Public Oversight of Auditing.;
Vrsta dela (COBISS): Delo diplomskega projekta/projektno delo
Komentar na gradivo: Univ. v Mariboru, Ekonomsko-poslovna fak.
Strani: 40 str.
ID: 11938100