20.500.12556/DKUM-58447 Odškodninska odgovornost revizorjev za revizijske storitve v Sloveniji in v ZDA Damage liability of auditors for their opinion in Slovenia and in USA Naloga zunanjih revizorjev je, da preverijo računovodske izkaze, njihovo poštenost in skladnost z zakonodajnimi pravili ter pravili stroke. Zunanji revizorji namreč na podlagi pridobljenih informacij podajo strokovno mnenje ali računovodski izkazi podajajo resnično in pošteno sliko premoženjskega in finančnega stanja ter poslovnega izida podjetja. Zaradi vpliva revidiranja k gradnji zaupanja v finančne trge ter učinkovitejšemu poslovanju podjetja in večji varnosti investitorjev je to področje zaradi javnega interesa povsod po svetu zakonsko urejeno. Namen diplomskega dela je pomagati posameznikom in podjetjem pri iskanju uporabnih odgovorov za njihovo učinkovitejšo delo in uspešnejše sodelovanje z revizorji. Glede na veliko število revizorjev in revizijskih družb v Sloveniji nas zanima, kaj se dogaja v praksi, če revizor krši pravila revidiranja. Kakšni so vzvodi za ugotavljanje njegove krivde? Kdo nadzira koga in kdo je odgovoren za kaj? Kdaj revizor odškodninsko odgovarja za svojo storitev ter kako je odškodninska odgovornost urejena in udejanjena v Sloveniji in ZDA. V diplomskem delu smo ugotovili, da imamo v Sloveniji zadostno pravno podlago, ki omogoča preverjanje civilne odgovornosti revizorjev ter da je sodna praksa v ZDA glede odškodninske odgovornosti revizorjev bolj razvita kot v Sloveniji ter da obstajajo v v ZDA različni koncepti pravne odgovornosti revizorjev napram tretjim osebam. Skozi raziskovanje smo prišli tudi do ugotovitev, da imamo v Sloveniji vzpostavljen unikaten sistem nadzora nad pooblaščenimi revizorji, ker se je politika odločila kot se je in ni upoštevala predloga podanega s strani Slovenskega inštituta za revizijo, ki je bil kopija nemškega sistema nadzora nad revidiranjem. V Sloveniji imamo tako dve instituciji nadzora in sicer Slovenski inštitut za revizijo ter Agencijo za nadzor, pri čemer so pristojnosti med njima jasne šele od 2009 leta. The main task of the external auditors is to verify financial statements, its fairness and compliance with legislative rules and regulations of the profession and to give their oficial opinion whether the financial statements give a true and fair view of the assets and financial position and also profit or loss of. On this basis they give the issue of expert opinion. Due to the impact of Auditing to build confidence in the financial markets and the efficient operations of the companies and investors greater certainty, this area is regulated in the public interest all around the world. The aim of this thesis is to help individuals and businesses to find practical answers for their efficient work and successful cooperation with the auditors. We have a large number of auditors and auditing companies in Slovenia and that is why we are interested what is happening in practice, if the auditor violates the auditing rules. What are the levers for the determination of his guilt? Who oversees whom and who is responsible for what? When is the auditor responsible for damages for its services and how is he liability decorated and materialized in Slovenia and the United States. We found in this thesis, that in Slovenia we have a sufficient legal basis wich allows verification of civil liability of auditors and the case-law and on the other hand we found out that in the USA the liability of auditors is more developed than in Slovenia. Through researching, we also came to the conclusion that we have in Slovenia established a unique system of supervision of certified auditors. There was a politial decision that we should not take account of the proposal given by the Slovenian Institute of Auditors, which was a copy of the German system of supervision of the audit. In Slovenia, now there are two institutions of control, one is Slovenian Institute of Auditing and on the other hand Control Agency, their with clear responsibilities between them are known since 2009. revizija civilna odgovornost revizorja nadzor nad delovanjem revizorjev auditing civil liability of auditors control over the of the auditors true true false [A. Šumah] Slovenski jezik Angleški jezik Diplomsko delo 2016-04-19 11:47:41 2016-08-25 07:42:18 2022-06-17 03:05:57 2019-07-11 10:39:59 2016 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657.6 12455196 URN:SI:UM:DK:K61AFQAJ RAZ_Sumah_Andreja_i2016.pdf RAZ_Sumah_Andreja_i2016.pdf 1 561E925ED45E8418FAF8C060C4025E5A 4551d909e1d3b5ec7257674cbdee63f548fc4cd41c51a5fa636f2e842d7b7648 1ab43617-7c0d-11eb-bb7a-00155d0001ca https://dk.um.si/Dokument.php?lang=slv&id=99837 Ekonomsko-poslovna fakulteta 0 0 0