20.500.12556/DKUM-19721 PRAVNE NORME ZA DELOVANJE REVIZORJEV V SLOVENIJI S PREDLOGI SPREMEMB LAW FOR THE AUDITORS IN CASE OF SLOVENIA WITH PROPOSALS Dandanes, v vsakem poklicu prihaja do pritiskov iz nasprotne strani zaradi lastnih interesov. Zunanja revizija in revizorji pri tem niso izjema. Družbe morajo po svojem nacionalnem zakonu vsako leto izdati revidirano letno poročilo. Zaradi javnega vpogleda v informacije prikazane v letnem poročilu si vsako poslovodstvo družbe tako ali drugače prizadeva za čim boljše poslovne rezultate. Slednje je pomembno tudi za delničarje družbe ter za potencialne investitorje. Zunanji revizor te rezultate pregleda in o njih izda svoje objektivno mnenje. Tukaj pa prihaja do raznih trenj med poslovodstvom in revizorjem. Prihaja lahko do raznih pritiskov od strani poslovodstva naj revizor izda mnenje, ki bo v prid družbi. Zakon na tem področju sicer določa sankcije za kršenje določil, vendar je potrebno korenito spremeniti oziroma dopolniti zakonodajo ter povečati število nadzorov nad revizorji in revizijskimi družbami. V okviru tega diplomskega seminarja je bilo predstavljenih nekaj predlogov sprememb zakonodaje kateri naj bi pripomogli k boljšem položaju zunanjih revizorjev pri opravljanju revizije. Nowadays, in every profession there are pressures from the opposite side because of their own interests. An external audit and the auditors are no exception. Companies are required by their national law to issue audited annual report every year. Because the general public have access to the information shown in the annual report, each management of the company is striving for best business results. This is important for shareholders and potential investors. The external auditor reviews the results and issue an objective auditor’s opinion. Here is coming to various tensions between management and auditors. It can come up to various pressures from management that auditor must issue an opinion that will be in benefit for company. The law otherwise provides penalties for violation of the legal provisions, but it is necessary to changed or amended legislation and increase the number of controls of auditors and audit firms. As a part of this diploma seminar it has been introduced some of amendments of the law, which may help to better position of external auditors when they are performing audits. zunanja revizija revidiranje Zakon o revidiranju Zakon o gospodarskih družbah Sarbanes-Oxleyjev zakon neodvisnost nepristranskost external audit auditing Auditing act The Companies Act The Sarbanes-Oxley act independence impartiality true true false [J. Krajnc] Slovenski jezik Angleški jezik Delo diplomskega seminarja/zaključno seminarsko delo/naloga 2011-08-25 13:48:00 2011-11-18 09:07:58 2022-04-13 15:36:40 2023-12-26 03:10:18 2011 0 Duplek 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657.6 10835228 URN:SI:UM:DK:S4NKAHWJ UNI_Krajnc_Jasna_2011.pdf UNI_Krajnc_Jasna_2011.pdf 1 DAE57D805ED189156C9E19ED448145E3 b0115d8741416ed6ae471050f11d515ffdee3d861915307825e551d1e4ff053e 7255d0be-7c05-11eb-bb7a-00155d0001ca 20.500.12556/dkum/3b97d53e-e020-4964-9ac5-3b900c2850b7 https://dk.um.si/Dokument.php?lang=slv&id=24317 Ekonomsko-poslovna fakulteta 0 0 0