Analiza metodologije revizijske družbe x pri revidiranju opredmetenih sredstev na primeru proučevanega podjetja y

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Title:	Analiza metodologije revizijske družbe x pri revidiranju opredmetenih sredstev na primeru proučevanega podjetja y
Authors:	ID Velcl, Blaž (Author) ID Kolar, Iztok (Mentor) More about this mentor...
Files:	MAG_Velcl_Blaz_2018.pdf (1,40 MB) MD5: FB21624F0CAF14CEB12EEC021AF559BC PID: 20.500.12556/dkum/cec435f7-05cc-44f6-af19-d0671a1b2485
Language:	Slovenian
Work type:	Master's thesis/paper
Typology:	2.09 - Master's Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	V večini primerov predstavljajo opredmetena osnovna sredstva pomemben delež premoženja podjetja in tudi velik del strukture bilance stanja. Zaradi tega revidiranje opredmetenih osnovnih sredstev predstavlja strokovni izziv tako z vidika vrednotenja sredstev, kakor tudi z vidika pravilnosti izkazovanja posameznih sredstev. Po Zakonu o gospodarskih družbah so srednje in velike družbe zavezane k reviziji. V Sloveniji je pri Slovenskem inštitutu za revizijo v register vpisanih 50 revizijskih družb. Večji del revizij v Sloveniji izvedejo tako imenovane revizijske družbe iz »Big Four«, to so Ernst & Young, Pricewaterhousecoppers, KPMG in Deloitte. Zato smo na proučevanem primeru Y analizirali metodologijo revizijske družbe X (eno izmed »Big Four«) pri revidiranju opredmetenih osnovnih sredstev. Zanima nas, ali je metodologija revizijske družbe X zastavljena tako, da ugotovi pomembnejše nepravilnosti, in ali metodologija revizijske družbe X omogoča revizorju izbiro na podlagi strokovne presoje. V delu smo predstavili računovodenje opredmetenih osnovnih sredstev in opredelitev revizije. Predstavili smo tudi metodologijo revizijske družbe X pri revidiranju opredmetenih osnovnih sredstev. Nato smo na primeru proučevanega podjetja Y izvedli revizijske postopke na podlagi metodologije revizijske družbe X ter podali mnenje pooblaščenega revizorja. Delo smo zaključili s sklepom.
Keywords:	Opredmetena osnovna sredstva, revidiranje, metodologija revizijske družbe X, Slovenski računovodski standardi, Zakon o gospodarskih družbah, pooblaščen revizor
Place of publishing:	Maribor
Publisher:	[B. Velcl]
Year of publishing:	2017
PID:	20.500.12556/DKUM-68881
UDC:	657.6
COBISS.SI-ID:	12981276
NUK URN:	URN:SI:UM:DK:L3EYL9KS
Publication date in DKUM:	20.02.2018
Views:	1409
Downloads:	170
Metadata:
Categories:	EPF
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Licences

License:	CC BY-NC-ND 4.0, Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International

Link:	http://creativecommons.org/licenses/by-nc-nd/4.0/
Description:	The most restrictive Creative Commons license. This only allows people to download and share the work for no commercial gain and for no other purposes.
Licensing start date:	06.11.2017

Secondary language

Language:	English
Title:	Analysis of the methodology of the audit company x in the auditing of fixed assets on the example of the company y
Abstract:	Fixed assets account in most cases have a significant proportion of the company's assets and they also represent a large part of the balance sheet. In accordance with this perception of fixed assets the auditing of tangible fixed assets presents a professional challenge from the evaluation of assets and also from correctness of the presentation of individual assets. Under the Slovenian Companies Act both medium and large companies are obliged to auditing. Slovenian Institute for Auditing registeres about 50 auditing companies. The majority of audits in Slovenia are performed by so-called audit firms from "Big Four", which are Ernst & Young, Pricewaterhousecoppers, KPMG and Deloitte. We analyzed the methodology of audit company X (one of the "Big Four" auditing companies) in the case study of a company Y regarding the tangible fixed assets. We were interested in whether the methodology of the audit company X is set up to identify major irregularities within the company Y and if the methodology of the audit company X allows the selection of procedure by an auditor based on his expert judgment. We presented the accounting of tangible fixed assets in general and we also explored the definition of the audit itself; more precisely we examined in detail the methodology of the audit company X regarding auditing of tangible fixed assets. Then we performed an audit procedure on the example of the company Y . The audit of the company Y was based on the methodology of the audit company X. Lastly we introduced an opinion of the certified auditor. We concluded the thesis with a conslusion.
Keywords:	tangible fixed assets, auditing, methodology of the audit company X, Slovenian accounting standards, company law, certified auditor

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