Prekrškovne sankcije na področju revidiranja

Krabonja, Tinkara Iza

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Title:	Prekrškovne sankcije na področju revidiranja
Authors:	ID Krabonja, Tinkara Iza (Author) ID Podgorelec, Peter (Mentor) More about this mentor...
Files:	UN_Krabonja_Tinkara_Iza_2020.pdf (510,28 KB) MD5: C5C931C7F71F45CD0E6AF16FB2D3097F PID: 20.500.12556/dkum/be4400fb-7ca9-4957-b6df-90853016fb7a
Language:	Slovenian
Work type:	Diploma project paper
Typology:	2.11 - Undergraduate Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	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.
Keywords:	Revidiranje, prekršek, sankcija, Agencija za javni nadzor nad revidiranjem.
Place of publishing:	Maribor
Publisher:	[T. I. Krabonja]
Year of publishing:	2020
PID:	20.500.12556/DKUM-76978
UDC:	657.6:343
COBISS.SI-ID:	38177027
NUK URN:	URN:SI:UM:DK:UQD9R3XN
Publication date in DKUM:	22.03.2021
Views:	860
Downloads:	120
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:	06.08.2020

Secondary language

Language:	English
Title:	Misdemeanour sanctions in the area of auditing
Abstract:	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.
Keywords:	Auditing, offense, sanction, Agency for Public Oversight of Auditing.

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