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Title:Stanje kakovosti revidiranja računovodskih izkazov in obsega zunanjega revidiranja v Sloveniji
Authors:ID Naglič, Lucija (Author)
ID Kolar, Iztok (Mentor) More about this mentor... New window
Files:.pdf UN_Naglic_Lucija_2023.pdf (1,67 MB)
MD5: 5E0D2954AB113CD07337F302F952C769
 
Language:Slovenian
Work type:Bachelor thesis/paper
Typology:2.11 - Undergraduate Thesis
Organization:EPF - Faculty of Business and Economics
Abstract:Revidiranje igra ključno vlogo pri zagotavljanju, da organizacije delujejo v skladu z uveljavljenimi standardi, predpisi in sistemi kakovosti. Pomaga pri odkrivanju področij, kjer so prisotne pomanjkljivosti ali napake ter morebitne nevarnosti in priložnosti. Za velika in javna podjetja je dokazovanje točnega finančnega poročanja bistvenega pomena, saj se investitorji, posojilodajalci in vladni subjekti za sprejemanje odločitev zanašajo na finančne izkaze podjetja. V zadnjih letih so se povečali dvomi v to, da je revizor neodvisen od revidiranega podjetja, zato bi lahko rekli, da vedno več subjektov kot kakovostno revidiranje opredeljuje revidiranje, pri katerem je pooblaščeni revizor popolnoma neodvisen od revidiranega podjetja. Na podlagi analize zbranih podatkov o opravljenih urah revizije v letih 2020 in 2021 za vse revizijske družbe v Sloveniji in podatkov o izrečenih ukrepih s strani Agencije za javni nadzor nad revidiranjem v obeh letih, smo ugotovili, da obstaja šibka in negativna povezava med kakovostjo revidiranja računovodskih izkazov in obsegom revidiranja računovodskih izkazov v Sloveniji. Podali smo tudi predviden razlog za takšno povezavo in dva predloga za izboljšanje kakovosti revidiranja.
Keywords:revidiranje, kakovost revidiranja, obseg revidiranja, nadzor nad revidiranjem v Sloveniji, raziskava kakovosti in obsega revidiranja v Sloveniji.
Place of publishing:Maribor
Publisher:L. Naglič
Year of publishing:2023
PID:20.500.12556/DKUM-85084 New window
UDC:657.6
COBISS.SI-ID:168313859 New window
Publication date in DKUM:13.10.2023
Views:383
Downloads:24
Metadata:XML DC-XML DC-RDF
Categories:EPF
:
NAGLIČ, Lucija, 2023, Stanje kakovosti revidiranja računovodskih izkazov in obsega zunanjega revidiranja v Sloveniji [online]. Bachelor’s thesis. Maribor : L. Naglič. [Accessed 13 April 2025]. Retrieved from: https://dk.um.si/IzpisGradiva.php?lang=eng&id=85084
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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:17.08.2023

Secondary language

Language:English
Title:The state of the quality of financial statement auditing and the scope of external auditing in Slovenia
Abstract:Auditing plays a crucial role in ensuring that organizations operate in accordance with established standards, regulations, and quality systems. It helps uncover areas where deficiencies or errors may be present, as well as potential risks and opportunities. For large and public companies, demonstrating accurate financial reporting is essential, as investors, lenders, and government entities rely on a company's financial statements to make decisions. In recent years, doubts have increased regarding the independence of auditors from the audited company. Consequently, more entities are defining quality auditing as one where the authorized auditor is entirely independent from the audited company. Based on an analysis of collected data on audit hours performed in 2020 and 2021 for all audit firms in Slovenia, along with data on measures imposed by the Audit Public Oversight Agency in both years, we have found a weak and negative correlation between the quality of auditing of financial statements and the scope of auditing of financial statements in Slovenia. We have also provided an anticipated reason for such a correlation and two proposals for improving the quality of auditing.
Keywords:auditing, audit quality, scope of auditing, supervision of auditing in Slovenia, study on the quality and scope of auditing in Slovenia.


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