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Title:ODLOČANJE O REVIZIJSKIH DOKAZIH V POGOJIH VISOKEGA IN NIZKEGA TVEGANJA PREVARE V RAČUNOVODSKIH IZKAZIH
Authors:ID Žorman, Vesna (Author)
ID Kolar, Iztok (Mentor) More about this mentor... New window
Files:.pdf MAG_Zorman_Vesna_2016.pdf (596,78 KB)
MD5: 214ED0139829F4768E378B0364AE458A
 
Language:Slovenian
Work type:Master's thesis/paper
Typology:2.09 - Master's Thesis
Organization:EPF - Faculty of Business and Economics
Abstract:Poslovna prevara je ena izmed najbolj razširjenih težav v poslovnem svetu. David. S. Baglia (2000, str. 6) se je leta 2000 odločil, da v doktorskem delu razišče, kateri dejavniki imajo največji vpliv na odločitev revizorja pri načrtovanju in izvedbi postopkov za odkrivanje prevare pri poročanju v računovodskih izkazih. Baglia (2000, str. 6) je v svoji raziskavi zajel tudi nekatera odkritja iz preteklih raziskav (Baglia 2000, povzeto po Marwick, str. 6). Da bi raziskali dejavnike, ki imajo vpliv na odločitev revizorja, smo se odločiti, da to storimo z anketnim vprašalnikom oz. dvema. In sicer prvi, ki v uvodnih informacijah nakazuje na nizko tveganje prevare v računovodskih izkazih, in drugi, ki nakazuje na visoko tveganje. Pridobljene rezultate smo obdelali s pomočjo naslednjih statističnih metod v programu SPSS: t-test za dva neodvisna vzorca, regresija in Pearsonov koeficient. Rezultati so nam pokazali, da obstaja možnost, da spremenljivke: časovni obseg izvedbe revizijskega postopka, izkušenost revizorja in prehodna ocena niso nujen dejavnik pri odkrivanju prevar v računovodskih izkazih. Glede na pridobljene rezultate bi lahko v raziskavo vključili še dodatne dejavnike, ki bi lahko imele vpliv na odločitev revizorja ter v sklopu tega preizkusili še kakšno drugo statistično metodo.
Keywords:revizor, prevara, revizija, računovodski izkazi, mednarodni standardi revidiranja
Place of publishing:Maribor
Publisher:[V. Žorman]
Year of publishing:2015
PID:20.500.12556/DKUM-54397 New window
UDC:657.6
COBISS.SI-ID:12220188 New window
NUK URN:URN:SI:UM:DK:JBQLLTMM
Publication date in DKUM:03.03.2016
Views:1461
Downloads:178
Metadata:XML DC-XML DC-RDF
Categories:EPF
:
ŽORMAN, Vesna, 2015, ODLOČANJE O REVIZIJSKIH DOKAZIH V POGOJIH VISOKEGA IN NIZKEGA TVEGANJA PREVARE V RAČUNOVODSKIH IZKAZIH [online]. Master’s thesis. Maribor : V. Žorman. [Accessed 13 April 2025]. Retrieved from: https://dk.um.si/IzpisGradiva.php?lang=eng&id=54397
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Secondary language

Language:English
Title:DECIDING ON AUDIT EVIDENCE IN TERMS OF HIGH AND LOW RISK OF AN FRAUD IN THE FINANCIAL STATEMENTS
Abstract:Business scam is the most common problem in the business world. In 2002 David. S. Baglia (2000, page 6) decided to write doctoral dissertation about which factors have the greatest impact on the decision of the auditor in planning and implementation of procedures to detect deception in reporting in financial statements. To investigate the factors that influence auditor decision, we used questionnaire which inculed preliminary information that indicates a low and higt risk of fraud in the financial statements. Obtained results were processed using the following statistical methods in the program SPSS: t- test for two independent samples, regression and Pearson's coefficient. The results showed us that there is a possibility that variables time range, implementation of the audit process, the auditor experience and transitional assessment are not necessary factors in detecting frauds in the financial statements . Depending on the results obtained, we think that we could include in analysis some additional factors that could affect the decision of the auditor for detecting fraud and in this context, try some other statistical method.
Keywords:auditor, draud, audit, accounts, audit standards - ISAs


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