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Title:
Nadzor kakovosti revizij računovodsih izkazov za obdobje od 2012 do 2021
Authors:
ID
Koprivšek, Patricija
(Author)
ID
Kolar, Iztok
(Mentor)
More about this mentor...
Files:
MAG_Koprivsek_Patricija_2024.pdf
(3,59 MB)
MD5: C3A508BBF569AE4FAE19193076D326B8
Language:
Slovenian
Work type:
Master's thesis/paper
Typology:
2.09 - Master's Thesis
Organization:
EPF - Faculty of Business and Economics
Abstract:
Razprave o kakovostni reviziji računovodskih izkazov so vedno aktualne. V magistrski nalogi navajamo enega najbolj spornih računovodskih škandalov v zadnjem desetletju, ki je skrhal zaupanje v revizijsko delo, in sicer škandal družbe Enron v ZDA. Skrb vzbuja delo nekaterih pooblaščenih revizorjev, ki niso opozorili na napake v letnem računovodskem poročanju o poslovanju družbe. Kriteriji za kakovostno revizijo so merila, ki kažejo na pomanjkljivosti ali nepravilnosti v postopku revizije. Revizija je sicer ključnega pomena za zagotavljanje zanesljivosti računovodskih izkazov in drugih poslovnih poročil. Od leta 2019 je nadzornik nad delovanjem revizijskih družb in pooblaščenih revizorjev v Sloveniji Agencija za javni nadzor nad revidiranjem. Nadzor nad kakovostjo revidiranih izkazov obsega pregled izbranih revizijskih poslov za preverjanje skladnosti s pravili revidiranja in pregledovanje postopkov notranjega nadzora kakovosti v revizijskih družbah. Namen magistrske naloge je raziskati stanje kakovosti revidiranja računovodskih izkazov z vidika nadzora, ki ga v Sloveniji izvaja Agencija za javni nadzor nad revidiranjem (ANR). Analizirani podatki o izrečenih ukrepih, ki jih je izrekel ANR v desetih letih, in sicer od leta 2012 do leta 2019, razkrivajo, da zaradi kratkega obdobja pregleda izvedenih nadzorov ni mogoče realno oceniti napredka kakovosti revidiranja računovodskih izkazov. Izsledki analize za zadnja leta napovedujejo skrb vzbujajoč trend upadanja števila pooblaščenih revizorjev. Ta pomanjkljivost vpliva na kakovostno opravljeno revizijo. Za ohranjanje strokovnosti in kredibilnosti revizijske stroke predlagamo, da bi se ANR aktivno lotil ukrepov, kot so spodbujanje študentov za vpis v program za pridobitev licence pooblaščenega revizorja, uvajanje mentorstva za mlade revizorje, organiziranje strokovnih izobraževanj in seminarjev za revizorje itd.
Keywords:
kakovost revidiranja računovodskih izkazov
,
nadzor
,
Agencija za javni nadzor nad revidiranjem
,
kriteriji za kakovost revidiranja računovodskih izkazov
Place of publishing:
Maribor
Publisher:
P. Koprivšek
Year of publishing:
2023
PID:
20.500.12556/DKUM-87751
UDC:
657.6
COBISS.SI-ID:
199262979
Publication date in DKUM:
18.06.2024
Views:
190
Downloads:
21
Metadata:
Categories:
EPF
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:
KOPRIVŠEK, Patricija, 2023,
Nadzor kakovosti revizij računovodsih izkazov za obdobje od 2012 do 2021
[online]. Master’s thesis. Maribor : P. Koprivšek. [Accessed 20 January 2025]. Retrieved from: https://dk.um.si/IzpisGradiva.php?lang=eng&id=87751
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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:
27.03.2024
Secondary language
Language:
English
Title:
Quality control of the audits of the financial statements for the period 2012 to 2021
Abstract:
Discussions about the quality of auditing of financial statements are always topical. In the master's thesis, we cite one of the most controversial accounting scandals in the last decade, which has broken trust in audit work, namely the Enron scandal in the United States. The work of some certified auditors who have not pointed out errors in the annual financial reporting of companies is worrisome. The criteria for a quality audit are criteria that indicate shortcomings or irregularities in the audit process. Auditing is however crucial to ensure the reliability of financial statements and other management reports. Since 2019, the Agency for Public Oversight of Auditing has been the supervisor of audit firms and certified auditors in Slovenia. The quality control of the audited statements comprises the review of selected audit engagements to verify compliance with the audit rules and reviewing the internal quality control procedures of audit firms. The purpose of the master's thesis is to investigate the state of auditing quality of financial statements through the aspect of supervision carried out by the APOA in Slovenia. The analysed data on measures imposed by the APOA for a period of 10 years, from 2012 to 2019, reveal that, due to the short review period, it is not possible to realistically assess the progress of the auditing quality of financial statements through the controls that were carried out. The results of the analysis for the recent years predict an alarming downward trend in the number of certified auditors. Such a deficiency affects the quality of the performed audit. In order to maintain the professionalism and credibility of the audit profession, we suggest that APOA actively undertake the following measures, such as: encouraging students to enrol in the program for obtaining a license for a certified auditor, introducing mentoring for young auditors, organizing professional trainings and seminars for auditors, etc.
Keywords:
quality of auditing of financial statements
,
oversight
,
Agency for Public Oversight of Auditing
,
criteria for the auditing quality of financial statements
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