20.500.12556/DKUM-39296 POMEN ZUNANJE REVIZIJE BANKE ZA USPEŠNOST POSLOVANJA BANKE THE IMPORTANCE OF AN EXTERNAL AUDIT OF A BANK FOR A SUCCESSFUL BANK PERFORMANCE Poslovne banke so izpostavljene strožji zakonodaji ter večjemu nadzoru, v primerjavi z drugimi gospodarskimi družbami. Klub temu, pa napake, ki so povzročile zadnjo finančno krizo niso bile pravočasno ugotovljene, niti na večje težave niso opozorili zunanji revizorji – kot neodvisni in nepristranski strokovnjaki. Na revizorjeva mnenja se zanaša tako javnost, kot nadzorniki v bankah, zato je visoko kvalitetna opravljena zunanja revizija zelo pomembna. Različne interesne skupine zanimajo namreč različni računovodski kazalniki, visoko-kvalitetno opravljena zunanja revizija pa daje zagotovilo, da so finančni izkazi zanesljivi in da se lahko tržni udeleženci in bančni nadzorniki zanašajo na njih. Ugotovili smo, da pri vprašanju kvalitete revizije ni enoznačnega merila, kajti upoštevati je potrebno več vidikov, ki označujejo kvaliteto revizije - inpute, outpute in dejavnike povezanosti. Prav tako pa je pomembno upoštevati dejstvo, da različne interesne skupine, zaznavajo kvaliteto revizije drugače. Na podlagi statistične raziskave je bilo potrjeno, da so računovodski kazalniki in kazalniki kvalitete revizije pomemben vir informacij o prihodnosti delovanja bank. Proučevani kazalniki tudi potrjujejo, da je kriza v ZDA nastala zaradi kreditnih problemov in tako še dodatno potrjujejo uporabnost računovodskih kazalnikov. V Evropsko Unijo se je finančna kriza razširila z okuženimi vrednostnimi papirji, pokazala pa je na slabosti v sistemu upravljanja finančnih institucij ter slabem nadzornem sistemu nad revizijskimi družbami. V ta namen Evropska komisija pripravlja zakonodajne spremembe na področju korporativnega upravljanja finančnih institucij, za zagotavljanje kvalitete revizije pa na področju revizijske zakonodaje in nadzora na evropski ravni (in ne samo na nacionalni ravni) nad revizijskimi družbami. Commercial banks are exposed to more stringent regulations and higher level of supervision, compared to other companies. Although, failures, that led to the last financial crisis were not founded (established) on time and not even external auditors have not provide forewarning of emerging issues - as independent and objective experts. On auditors opinions relies general public and also supervisors in banks which increases the importance of the high-quality external audit. Different stakeholders consider various accounting variables and high-quality external audit ensures that financial statement are reliable, so that market and bank supervisors can depend on. We concluded that in question of audit quality there is no unique measurement because it is important to consider different aspects that define audit quality – inputs, outputs and context factors. We also have to consider different variations in stakeholders’ perspectives of perception of audit quality. The statistic study documents that accounting variables and audit quality variables are important indications of predicting bank functioning in the future. Estimated variables confirm that the recent banking crisis in the USA was caused by credit problems and that even deepens the usefulness of accounting variables. Into the European Union the last financial crisis was brought with no-coverage securities and it has also shown on the disadvantages in current system of corporate governance of financial institutions and also on lack of audit supervision. To this matter the European Commission is preparing same changes in corporate governance of financial institutions. For maintenance of high-quality audit there are changing audit legislation and supervision on European level (and not just on national level) for audit firms. Zunanja revizija banke kvaliteta zunanje revizije računovodski in revizijski kazalniki banke reforme v evropski bančni in revizijski zakonodaji. External audit of bank external audit quality accounting and auditing variables of bank reforms in banking and auditing system in EU. true true false [J. Murko] Slovenski jezik Angleški jezik Diplomsko delo 2012-12-20 13:02:15 2013-03-26 15:54:57 2022-05-04 14:19:15 2021-04-19 03:37:03 2013 0 Ptuj 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657.6 11368732 URN:SI:UM:DK:YHZWBK6Q UNI_Murko_Janja_2013.pdf UNI_Murko_Janja_2013.pdf 1 9B3992064610B7CDFFE8D54BAB09CE3C ad4ad420d3717829330cee9051d57c8344a7a1d8ea38f417b719d970fae25450 29ec754b-7c09-11eb-bb7a-00155d0001ca 20.500.12556/dkum/0c347452-9402-488e-a41d-aa9ce8954dc3 https://dk.um.si/Dokument.php?lang=slv&id=53639 Ekonomsko-poslovna fakulteta 0 0 0