Revidiranje poslovnih poročil v teoriji in praksi

delo diplomskega projekta

Mojca Fink (Avtor), Andreja Primec (Mentor)

Povzetek

Ključni namen diplomskega projekta je bil teoretično predstaviti revidiranje poslovnih poročil po veljavni zakonodaji, ter kakšne spremembe je prinesla nova zakonodaja na tem področju in ali bodo uveljavljene spremembe in dopolnitve ZGD-1 (tako imenovana novela ZGD-1J) in mednarodnih standardov revidiranja (MSR 701, 2017) prinesle bistvene izboljšave tega področja. V tem delu sem opredelila tudi ZRev-2, podrobneje pa predstavila 40. člen tega zakona, ki opredeljuje obseg revizorjevega poročila o računovodskih izkazih. V nadaljevanju pa sem predstavila predlagano spremenjeno in dopolnjeno vsebino ZRev-2, ki se navezuje na revidiranje in ocenjevanje vrednosti in je še v postopku sprejetja (predlog ZRov). Celotno vsebino diplomskega projekta sem razdelila na štiri poglavitne dele. V prvem delu sem predstavila zakonski okvir poslovanja gospodarskih družb in nadaljevala s kratko predstavitvijo letnega poročila ter njegovo sestavo. Pri vsakem delu poročila (računovodskem, poslovnem) sem navedla, kakšna je njegova vloga kot del letnega poročila in s katerimi pravili je zasnovano. V drugem delu pa sem se osredotočila na pojem revidiranje; kdo je pooblaščeni revizor, kakšna znanja mora imeti, katera so njegova temeljna načela in kaj predstavlja kodeks poklicne etike zunanjih revizorjev. Predstavila sem tudi potek izdelave poročila na podlagi pravnih in strokovnih pravil, zaključila pa s poglavjem o ustreznosti in uspešnosti zunanje revizije. Pozornost sem namenila tudi prikazu ključnih novosti revizorjevega poročila, ki so jih prinesle vse do zdaj sprejete spremembe. Ker se je v zadnjem času na področju revizije spremenilo in vsebinsko dopolnilo veliko standardov (MSR in SRS) in členov ZGD-1, sem se za praktični del projekta odločila narediti anketo s strokovnjaki tega področja in analizirati njihovo mnenje.

Ključne besede

letna poročila;poslovna poročila;revidiranje;pravne norme;strokovna pravila;

Podatki

Jezik:	Slovenski jezik
Leto izida:	2017
Tipologija:	2.11 - Diplomsko delo
Organizacija:	UM EPF - Ekonomsko-poslovna fakulteta
Založnik:	[M. Fink]
UDK:	657.6:347.7
COBISS:	12851484
Št. ogledov:	858
Št. prenosov:	122
Ocena:	0 (0 glasov)
Metapodatki:

Ostali podatki

Sekundarni jezik:	Angleški jezik
Sekundarni naslov:	Auditing business reports in theory and practice
Sekundarni povzetek:	The main purpose of the diploma project was to theoretically present the process of auditing financial reports in line with the applicable legislation. In addition, the aim was to discuss the changes brought by the new legislation in this field, and whether the amendments to the Companies Act (Act Amending the Companies Act) and International Auditing Standards (IAS 701, 2017) will bring any significant improvements to this area. In this part, I also defined the Auditing Act (ZRev-2), and presented in greater detail Article 40 of said Act, which defines the scope of the auditor’s report on the financial statements. I continued by presenting the proposed amendments to the content of the Auditing Act, which refers to auditing and appraisal and is still in the process of being adopted (proposal for the Auditing Act). The entire diploma project is divided into four main parts. The first part presents the legal framework of the companies’ business operations, as well as a brief outline of the annual report and its structure. I described the role of each section of the annual report (accounting, business), along with the rules underlying the drawing up of these sections. The second part focuses on the concept of auditing; it explains who a certified auditor is, what knowledge they must possess, what are the fundamental principles they operate by, and what constitutes the code of professional ethics for external auditors. I also presented the process of drawing up a report based on legal and professional rules, and concluded with a chapter on the adequacy and effectiveness of external auditing. In addition, I focused on presenting key new features in an auditor’s report, which are the result of all of the amendments adopted thus far. Since the area of auditing has recently seen numerous standards (IAS and SAS) and articles of the Companies Act (ZGD-1) amended and supplemented, I decided, for the practical part of by project, to conduct a survey among experts in this area and analyse their opinions.
Sekundarne ključne besede:	• annual reports • business reports • auditing • legal rules • professional rules;
URN:	URN:SI:UM:
Vrsta dela (COBISS):	Delo diplomskega projekta/projektno delo
Komentar na gradivo:	Univ. v Mariboru, Ekonomsko-poslovna fak.
Strani:	IV, 50 str., 5 str. pril.
ID:	10846932