Nerevizijske storitve in kakovost revidiranja

Skledar, Laura

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Title:	Nerevizijske storitve in kakovost revidiranja
Authors:	ID Skledar, Laura (Author) ID Zdolšek, Daniel (Mentor) More about this mentor...
Files:	VS_Skledar_Laura_2023.pdf (1,11 MB) MD5: 98D8FA9FD7E77C5CC9BA5947F7C9C8E6
Language:	Slovenian
Work type:	Bachelor thesis/paper
Typology:	2.11 - Undergraduate Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	V diplomskem delu obravnavamo nerevizijske storitve in kakovost revidiranja. Namen diplomskega dela je bil proučiti nerevizijske storitve, problematiko revizorjevega opravljanja le teh, in če obstaja, kakšna je povezava opravljanja nerevizijskih storitev s kakovostjo revidiranja. Nerevizijske storitve so storitve, ki niso revizija računovodskih izkazov in vključujejo druge storitve dajanja zagotovil, svetovalne, davčne in druge storitve, ki jih opravlja revizor oziroma revizijsko podjetje. Na primer storitve svetovanja v zvezi z davčnimi predpisi, finančno in podjetniško svetovanje, svetovanje pri statusnem preoblikovanju družb in še druge. Pri opravljanju nerevizijskih storitev morata biti revizijsko podjetje in revizor pozorna, da ni ogrožena neodvisnost revizorja. V ta namen je Evropska unija v skladu z Uredbo EU 537/2014 opredelila prepovedane nerevizijske storitve. Slovenija je Uredbo implementirala in sprejela Pravilnik o prepovedanih nerevizijskih storitvah revizijskih družb. Nedovoljene nerevizijske storitve so tiste, ki jih revizor ne sme opravljati, kadar gre za subjekte javnega interesa, pri katerih opravlja revizijo računovodskih izkazov, z namenom da se ohranja kakovost obvezne revizije subjektov javnega interesa in neodvisnost revizorja ter da se izogne nasprotju interesov. Dovoljene nerevizijske storitve so vse storitve, ki jih opravlja revizor na podlagi potrditve revizijske komisije pod pogojem, da se pri tem ne pojavi potencialna ogroženost neodvisnosti revizorja. Opravljanje nerevizijskih storitev lahko postavlja revizorje v težaven položaj, kjer je zaradi njegovega delovanja lahko ogrožena njegova neodvisnost. Kakšen je vpliv opravljanja teh storitev na revizorjevo neodvisnost, pa je odvisno od same vrste nerevizijske storitve. Zraven ogrožanja revizorjeve neodvisnosti se pojavlja nevarnost, da bi prevelik poudarek na opravljanju nerevizijskih storitev povzročil odvračanje pozornosti revizorja od njegove prvotne funkcije, ki je revidiranje računovodskih izkazov. Opravljanje nerevizijskih storitev ima lahko pozitiven vpliv na kakovost revidiranja, saj revizorji pri opravljanju nerevizijskih storitev še bolj pazijo na svoj ugled, imajo več razpoložljivih informacij o revidiranem podjetju in izboljšujejo svoj odnos s strankami. Na drugi strani pa honorarji za nerevizijske storitve zmanjšujejo kakovost revidiranja in neodvisnost revizorja, saj honorarji spodbujajo pri revizorju možnost, da ne upošteva določenih pomanjkljivosti pri reviziji, prav tako pa višja, kot je raven honorarjev za nerevizijske storitve, slabša je kakovost revidiranja. V diplomske delu ene hipoteze ne potrdimo ali zavrnemo, eno zavrnemo in eno potrdimo. Hipoteze, da revizorji, ko opravljajo pri svojih strankah revizijske in hkrati nerevizijske storitve, opravljajo za svoje stranke večji obseg nerevizijskih storitev kot revizijskih storitev, nismo mogli potrditi ali zavrniti. Drugo hipotezo, da je neodvisnost revizorja ogrožena, ko ta opravlja za revidirano podjetje nerevizijske storitve, smo ovrgli. Tretjo hipotezo, da ima višina plačila (nadomestila), ki ga prejme revizor za opravljanje nerevizijskih storitev, negativen vpliv na kakovost revidiranja, smo potrdili.
Keywords:	Revizija računovodskih izkazov, nerevizijske storitve, revidiranje, kakovost revidiranja, neodvisnost revizorja.
Place of publishing:	Maribor
Publisher:	L. Skledar
Year of publishing:	2023
PID:	20.500.12556/DKUM-85474
UDC:	657.6
COBISS.SI-ID:	170226947
Publication date in DKUM:	27.10.2023
Views:	447
Downloads:	94
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:	30.08.2023

Secondary language

Language:	English
Title:	Non-Audit services and audit quality
Abstract:	In this bachelor thesis, we discuss non-audit services and audit quality. The purpose of the thesis was to examine non-audit services, the issues related to the auditor's provision of non-audit services and whether and how non-audit services are related to audit quality. Non-audit services are services other than the audit of financial statements, including other assurance, advisory, tax and other services provided by an auditor or audit firm. For example, advisory services on tax regulations, financial and corporate advisory, company reorganisations and others. When providing non-audit services, the audit firm and the auditor should be careful not to compromise the auditor's independence. To this end, the European Union has defined prohibited non-audit services under EU Regulation 537/2014. Slovenia has implemented the Regulation and accepted the Regulation on Prohibited Non-Audit Services of Audit Firms. Prohibited non-audit services are those which the auditor is not permitted to provide where public-interest entities are concerned for which the auditor performs a financial statements audit in order to maintain the quality of the statutory audit of public-interest entities, the independence of the auditor and to avoid conflicts of interest. Permitted non-audit services are any services provided by the auditor on the basis of the approval of the audit committee, provided that there is no potential compromise of the auditor's independence. The provision of non-audit services can place auditors in a difficult position where their independence may be compromised by their actions. The impact of the provision of these services on the auditor's independence depends on the nature of the non-audit service itself. In addition to the threat to the auditor's independence, there is a risk that an overemphasis on the provision of non-audit services could lead to a diversion of the auditor's attention away from his or her primary function, which is to audit the financial statements. The provision of non-audit services can have a positive impact on audit quality, as non-audit services enhance the reputation of auditors, increase the information available about the audited entity and improve their relations with clients. On the other hand, fees for non-audit services reduce audit quality and auditor's independence, as fees encourage possibility that the auditor will overlook certain audit deficiencies, and the higher the level of fees for non-audit services, the lower the quality of the audit. In the bachelor thesis, one hypothesis is not confirmed or rejected; one is rejected, and one is confirmed. We could not confirm or reject the hypothesis that when auditors provide both audit and non-audit services to their clients, they provide a higher volume of non-audit services than audit services to their clients. We reject the second hypothesis that the independence of the auditor is compromised when it provides non-audit services to the audited firm. We confirmed the third hypothesis that the level of remuneration received by the auditor for the provision of non-audit services has a negative impact on audit quality.
Keywords:	Financial statements audit, non-audit services, auditing, audit quality, auditor independence.

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