| | SLO | ENG | Cookies and privacy

Bigger font | Smaller font
First page > Show document

Show document Help

Title:Proučevanje sprememb revizijskih poročil slovenskih delniških družb in dejavnikov, ki vplivajo na čas priprave teh poročil
Authors:ID Kuharič, Maja (Author)
ID Lutar Skerbinjek, Andreja (Mentor) More about this mentor... New window
Files:.pdf MAG_Kuharic_Maja_2017.pdf (1,98 MB)
MD5: B7D0D55DCABDE0AD20095867808EEA94
PID: 20.500.12556/dkum/8fbdaaec-1389-49e1-bad1-7990e59c0aba
 
Language:Slovenian
Work type:Master's thesis/paper
Typology:2.09 - Master's Thesis
Organization:EPF - Faculty of Business and Economics
Abstract:V sodobnem gospodarstvu podjetja ob zaključku poslovnega leta pripravijo računovodske izkaze v skladu z veljavnimi računovodskimi standardi. Naloga neodvisnega revizorja pa je, da oceni, ali ti računovodski izkazi zagotavljajo resničen in pošten vpogled v poslovanje podjetja. Na kratko bi lahko rekli, da revizija računovodskih izkazov povečuje kredibilnost informacijam v računovodskih izkazih. Revizija računovodskih izkazov predstavlja sistematičen in zelo zahteven proces, ki se zaključi z izdajo revizorjevega poročila. Revizorjevo poročilo predstavlja formalni način komuniciranja med revizorjem in uporabniki računovodskih izkazov. Oblika in vsebina revizorjevega poročila sta standardizirani. Njegova ključna sestavina je seveda revizorjevo mnenje, ki je v jasno naslovljenem in ločenem odstavku in navaja sklep o tem, ali so računovodski izkazi vključno z razkritji poštena predstavitev v vseh pomembnih pogledih in v skladu z veljavnimi standardi računovodskega poročanja. V zadnjem času so postali poslovni procesi veliko bolj zapleteni in globalni. Računovodsko poročanje je postalo veliko bolj kompleksno. Revizorjevo delo je postalo bolj zahtevno. Kljub temu pa se vsebina revizorjevega poročila ni spremenila. Zaradi tega so investitorji in drugi uporabniki računovodskih izkazov sprožili zahteve, da revizorji vključijo v revizijska poročila dodatne informacije, ki bi povečale njihovo informacijsko vrednost. Te zahteve so spodbudile prenovo Mednarodnih standardov revidiranja. V magistrski nalogi nas zanima, ali se je revizorjevo poročilo skozi opazovano enajstletno obdobje kaj spremenilo, ali se je spremenila njegova dolžina in ali se je spremenil čas priprave revizijskih poročil. Zanimalo nas je tudi, kateri dejavniki pomembno vplivajo na čas priprave revizorjevega poročila. Z rezultati raziskave smo ugotovili, da so bila revizijska poročila za leto 2005 po vsebini in obliki drugačna od revizijskih poročil za preostala leta opazovanega obdobja, saj so bila pripravljena na podlagi drugačne zakonodaje. Dolžina revizorjevega poročila in čas priprave revizorjevega poročila se v zadnjih osmih letih opazovanega enajstletnega obdobja nista bistveno spreminjala. Na podlagi rezultatov multiple regresijske analize smo ugotovili, da čas priprave revizijskih poročil ni pomembno povezan z značilnostmi revizijske komisije, vrsto revizijske hiše, vrsto izdanega mnenja in z uspešnostjo poslovanja podjetja.
Keywords:revizija, revizijsko poročilo, revizijska hiša, čas priprave, dolžina
Place of publishing:Maribor
Publisher:[M. Kuharič]
Year of publishing:2017
PID:20.500.12556/DKUM-68657 New window
UDC:657.6
COBISS.SI-ID:12935196 New window
NUK URN:URN:SI:UM:DK:TAWZAQCT
Publication date in DKUM:11.12.2017
Views:1695
Downloads:195
Metadata:XML DC-XML DC-RDF
Categories:EPF
:
KUHARIČ, Maja, 2017, Proučevanje sprememb revizijskih poročil slovenskih delniških družb in dejavnikov, ki vplivajo na čas priprave teh poročil [online]. Master’s thesis. Maribor : M. Kuharič. [Accessed 17 April 2025]. Retrieved from: https://dk.um.si/IzpisGradiva.php?lang=eng&id=68657
Copy citation
  
Average score:
0.5
1
1.5
2
2.5
3
3.5
4
4.5
5
(0 votes)
Your score:Voting is allowed only for logged in users.
Share:Bookmark and Share


Hover the mouse pointer over a document title to show the abstract or click on the title to get all document metadata.

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:04.10.2017

Secondary language

Language:English
Title:Examination of Modifications in Slovenian Public Limited Liability Companies Audit Reports and of Factors That Affect These Reports Preparation Time
Abstract:In the modern economy, companies prepare financial statements at the end of the business year in accordance with the valid accounting standards. The task of an independent auditor is to evaluate whether these financial statements ensure a true and honest insight into conducting the business of the company. In short, we could say that audit of financial statements increases the credibility of information in the financial statements. An audit of financial statements represents a systematic and very demanding process, which ends with issuing the audit report. An audit report represents a formal method of communicating between the auditor and the users of the financial reports. The form and the contents of the audit report are standardized. Of course, its essential content is the auditor’s opinion, which is written in a clearly titled and divided paragraph, and it states a conclusion about that whether financial statements, including the disclosures, are an honest presentation in all the significant positions and in accordance with the valid standards of financial reporting. Recently, the business processes have become much more complicated and global. Financial reporting has become much more complex. Auditor’s work has become more demanding. In spite of that, the contents of an audit report have not changed. Because of that, the investors and other users of financial reports initiated the requests for auditors to include additional information in audit reports which would increase their information value. These requests encouraged the renovation of the International Standards on Auditing. In the master’s thesis, we are curious whether the audit report changed through the observed period of eleven years, whether its length changed, and whether the preparation time of audit reports changed. We were also curious, which factors significantly influence the preparation time of an audit report. By the results of research, we discovered that the audit reports for the year 2005 were different in contents in comparison to audit reports for the other years of the observed period, for they were prepared on the basis of a different legislation. The length of an audit report and the preparation time of an audit report did not change significantly in the last eight years of the observed period of eleven years. On the basis of the results of the multiple regression analysis, we discovered that the preparation time of an audit report is not significantly connected with the characteristics of the audit committee, the type of the audit firm, the type of the issued opinion, and with the successfulness of the company’s business conduct.
Keywords:audit, audit report, audit firm, preparation time, length


Comments

Leave comment

You must log in to leave a comment.

Comments (0)
0 - 0 / 0
 
There are no comments!

Back
Logos of partners University of Maribor University of Ljubljana University of Primorska University of Nova Gorica