Identification of auditor´s report qualificationsZdolšek, Daniel (Avtor) Jagrič, Timotej (Avtor) Odar, Marjan (Avtor) auditingauditor’s reportqualified reportidentification audit modelSloveniaAn auditor´s report qualifies a company´s financial statements if the management´s representation of the company´s financial affairs is not in accordance with nationally generally accepted accounting pronouncements. The present research studies the qualification of auditors´ reports in relation to the circumstances in the company´s economic situation that lead to the qualification. Qualifications have been analysed on a sample of 293 large Slovenian companies. The results reveal that companies with qualified auditors´ reports have high indebtedness, low liquidity, low efficiency and poor profitability in comparison with companies with unqualified auditors´ reports. From a statistical viewpoint, a logistic model can distinguish between companies that received a qualified auditor´s report and companies that received an unqualified auditor´s report on a sample of Slovenian large companies.20152016-05-11 03:50:14Delo ni kategorizirano59255sl