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Title:ETIKA IN ETIČNOST REVIZORJEV
Authors:Sivec, Barbara (Author)
Korošec, Bojana (Mentor) More about this mentor... New window
Files:.pdf VS_Sivec_Barbara_2010.pdf (286,52 KB)
 
Language:Slovenian
Work type:Final seminar paper (mb14)
Organization:EPF - Faculty of Business and Economics
Abstract:Delo diplomskega seminarja predstavlja osnovne pojme s področja etike in pomena etičnega delovanja revizorjev. Etično delovanje revizorjev je pomembno predvsem zaradi zaupanja javnosti v revizorski poklic, zato morajo revizorji s svojim ravnanjem in delovanjem stalno potrjevati, da so vredni zaupanja. Pri revidiranju so jim v pomoč pravne in strokovne podlage za etično delovanje, kot so kodeksi poklicne etike in Mednarodni revizijski standardi. Za nadzor nad njihovim delom skrbijo razne inštitucije, v Sloveniji sta to Agencija za javni nadzor nad revidiranjem in Slovenski inštitut za revizijo. Obravnavano je tudi vprašanje učinkovitosti zakonodajnih rešitev v zvezi z zagotavljanjem etičnega delovanja revizorjev. S spremembami zakonodaje, ki so se zgodile po vsem svetu, je doseženo poenotenje pravil v reviziji in tudi večja učinkovitost dela. Še vedno pa ostajajo etični problemi pri uresničevanju revizijskih pravil v praksi, ki so težje rešljivi. Včasih zakoni in pravila niso dovolj, ko pride do nejasnosti in dilem glede etičnega delovanja. Revizor je pri svojem delu večkrat postavljen v težke situacije in se mora sam znajti ter poiskati izhod. Pri vsem tem je seveda zelo pomembno, da se drži vseh revizijskih načel in pravil ter ravna v skladu z etičnimi smernicami.
Keywords:etika, kodeksi poklicne etike, revizor, etičnost delovanja revizorjev, IFAC, ISQC 1, MSR, nadzor nad revizijsko stroko, neodvisnost revizorjev
Year of publishing:2010
Publisher:[B. Sivec]
Source:Maribor
UDC:657.6
COBISS_ID:10502940 Link is opened in a new window
NUK URN:URN:SI:UM:DK:0BFIBYMN
Views:1529
Downloads:175
Metadata:XML RDF-CHPDL DC-XML DC-RDF
Categories:EPF
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Secondary language

Language:English
Title:ETHICS AND ETHICS OF AUDITORS
Abstract:The main concept of ethics and ethical auditing is highlighted in this diploma work. The ethical auditing is so important mainly because of the trust that public should have in this profession, so the auditors should constantly maintain trust in their work. While auditing they can lean on many legal and professional basis for their ethical decision-making, like The Business Standart Codex and international auditing standards. But they should also be under the control and this public supervision over auditors is the main subject of the institutions like The Agency for Public Oversight Of Auditing and The Slovenian Institut of Auditors. The efficiency of these auditing act and other laws and statutory acts is also mentioned in this diploma. The amendments of the existing auditing acts took part all over the world and the laws were unified. Therefore the work efficiency was improved. But still many difficult ethical problems take place while auditing. Sometimes the laws and acts aren't enough when the auditors are in dillema about being ethical, but it is very important that they act according to the laws, acts and their ethical judgement.
Keywords:ethics, business standard codex, auditor, ethical auditing, IFAC, ISQC 1, MSR, public supervision over auditors, auditoring autonomy


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