20.500.12556/DKUM-68881 Analiza metodologije revizijske družbe x pri revidiranju opredmetenih sredstev na primeru proučevanega podjetja y Analysis of the methodology of the audit company x in the auditing of fixed assets on the example of the company y V večini primerov predstavljajo opredmetena osnovna sredstva pomemben delež premoženja podjetja in tudi velik del strukture bilance stanja. Zaradi tega revidiranje opredmetenih osnovnih sredstev predstavlja strokovni izziv tako z vidika vrednotenja sredstev, kakor tudi z vidika pravilnosti izkazovanja posameznih sredstev. Po Zakonu o gospodarskih družbah so srednje in velike družbe zavezane k reviziji. V Sloveniji je pri Slovenskem inštitutu za revizijo v register vpisanih 50 revizijskih družb. Večji del revizij v Sloveniji izvedejo tako imenovane revizijske družbe iz »Big Four«, to so Ernst & Young, Pricewaterhousecoppers, KPMG in Deloitte. Zato smo na proučevanem primeru Y analizirali metodologijo revizijske družbe X (eno izmed »Big Four«) pri revidiranju opredmetenih osnovnih sredstev. Zanima nas, ali je metodologija revizijske družbe X zastavljena tako, da ugotovi pomembnejše nepravilnosti, in ali metodologija revizijske družbe X omogoča revizorju izbiro na podlagi strokovne presoje. V delu smo predstavili računovodenje opredmetenih osnovnih sredstev in opredelitev revizije. Predstavili smo tudi metodologijo revizijske družbe X pri revidiranju opredmetenih osnovnih sredstev. Nato smo na primeru proučevanega podjetja Y izvedli revizijske postopke na podlagi metodologije revizijske družbe X ter podali mnenje pooblaščenega revizorja. Delo smo zaključili s sklepom. Fixed assets account in most cases have a significant proportion of the company's assets and they also represent a large part of the balance sheet. In accordance with this perception of fixed assets the auditing of tangible fixed assets presents a professional challenge from the evaluation of assets and also from correctness of the presentation of individual assets. Under the Slovenian Companies Act both medium and large companies are obliged to auditing. Slovenian Institute for Auditing registeres about 50 auditing companies. The majority of audits in Slovenia are performed by so-called audit firms from "Big Four", which are Ernst & Young, Pricewaterhousecoppers, KPMG and Deloitte. We analyzed the methodology of audit company X (one of the "Big Four" auditing companies) in the case study of a company Y regarding the tangible fixed assets. We were interested in whether the methodology of the audit company X is set up to identify major irregularities within the company Y and if the methodology of the audit company X allows the selection of procedure by an auditor based on his expert judgment. We presented the accounting of tangible fixed assets in general and we also explored the definition of the audit itself; more precisely we examined in detail the methodology of the audit company X regarding auditing of tangible fixed assets. Then we performed an audit procedure on the example of the company Y . The audit of the company Y was based on the methodology of the audit company X. Lastly we introduced an opinion of the certified auditor. We concluded the thesis with a conslusion. Opredmetena osnovna sredstva revidiranje metodologija revizijske družbe X Slovenski računovodski standardi Zakon o gospodarskih družbah pooblaščen revizor tangible fixed assets auditing methodology of the audit company X Slovenian accounting standards company law certified auditor true true false [B. Velcl] Slovenski jezik Angleški jezik Magistrsko delo/naloga 2017-11-06 10:59:36 2018-02-20 12:16:55 2022-08-01 16:25:50 2019-07-11 17:13:33 2017 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657.6 12981276 URN:SI:UM:DK:L3EYL9KS MAG_Velcl_Blaz_2018.pdf MAG_Velcl_Blaz_2018.pdf 1 FB21624F0CAF14CEB12EEC021AF559BC 42d0cf9e036dd9dd46be3504bdc8f00444ecb30ead5f03e54866db3288c4e752 9a2495e9-7c0f-11eb-bb7a-00155d0001ca 20.500.12556/dkum/cec435f7-05cc-44f6-af19-d0671a1b2485 https://dk.um.si/Dokument.php?lang=slv&id=121372 Ekonomsko-poslovna fakulteta 0 0 0