20.500.12556/DKUM-54082 POMEMBNOST PRI REVIDIRANJU, IZGOVOR ALI DEJSTVO? MATERIALITY OF AUDITING, FACTS AND ISSUES V procesu revizije mora revizor podati mnenje, ali so računovodski izkazi v vseh pomembnih pogledih pripravljeni v skladu s primernim okvirom računovodskega poročanja. Da lahko revizor izrazi to mnenje, mora pridobiti sprejemljivo zagotovilo, da računovodski izkazi kot celota ne vsebujejo pomembno napačne navedbe zaradi prevare ali napake. Revizor mora za pridobitev zagotovila v fazi načrtovanja revizije opredeliti pomembnost pri revidiranju, katere izračun pa z Mednarodnimi standardi revidiranja ni natančno opredeljen, ampak je stvar revizorjeve strokovne presoje. Čeprav je včasih pomembnost težko določiti, so dobre presoje o njej bistvenega pomena za uspešno revizijo. Diplomsko delo je razdeljeno na tri poglavja. Prvo poglavje predstavlja teoretična izhodišča o pomembnosti. Drugo poglavje predstavlja pretekle raziskave na temo pomembnosti in ugotovitve, ki sem jih dobila na podlagi preteklih raziskav. Zadnje poglavje je namenjeno sklepu o mojih ugotovitvah. In the process of the audit, the auditor should express an opinion on whether the financial statements have been prepared, in all material respects, in accordance with the applicable financial reporting framework. In order to enable the auditor to state an opinion, he must obtain reasonable assurance that the financial statements as a whole are free from material misstatements, whether due to fraud or error. In order to obtain the assurance, the auditor should determine audit materiality during the audit planning phase. The International Standards of Auditing do not precisely define the calculation of materiality as it is a matter of the auditor's professional judgement. Although the materiality can be sometimes difficult to determine, good materiality judgements are essential for a successful audit. The thesis is broken into three chapters. First chapter presents the theoretical basis for materiality in audit. Second chapter contains past researches about materiality and the findings I have acquired on the basis of previous researches. The last chapter presents the conclusion of my findings. revidiranje pomembnost pomembnost pri revidiranju strokovna presoja auditing materiality audit materiality professional judgement true true false [S. Šobernik] Slovenski jezik Angleški jezik Delo diplomskega seminarja/zaključno seminarsko delo/naloga 2015-08-20 15:54:13 2015-10-21 13:27:23 2022-06-04 03:10:34 2021-05-09 03:32:36 2015 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657.6 12094236 URN:SI:UM:DK:PUPID1N5 UN_Sobernik_Sara_2015.pdf UN_Sobernik_Sara_2015.pdf 1 1327091066B8D464AA4F7A3F0102882B 25744827ac4ffe7cf1eaa00653f68690dc06d4d7cfec7b8a5889d16b48a9c657 a1d843f8-7c07-11eb-bb7a-00155d0001ca https://dk.um.si/Dokument.php?lang=slv&id=79323 Ekonomsko-poslovna fakulteta 0 0 0