20.500.12556/DKUM-78134 Analitični postopki v procesu revizije v Avstriji in v Sloveniji Analytical procedures in the audit process in Austria and Slovenia V magistrskem delu smo preučili strokovne podlage, ki obravnavajo analitične postopke, uporabo analitičnih postopkov v treh fazah revizije ter uporabljene tehnike analitičnih postopkov v treh fazah. Preučili smo tudi raziskave, ki so bile opravljene v Kanadi, Veliki Britaniji ter v Združenih državah Amerike. Opravili smo raziskavo o uporabi analitičnih postopkov, kjer smo primerjali rezultate odgovorov pooblaščenih revizorjev v Avstriji in v Sloveniji. Rezultate naše raziskave smo primerjali z omenjenimi tremi raziskavami ter ugotavljali, ali so se od leta 1996 bistveno spremenile faze uporabe; tehnike analitičnih postopkov ter odločitve revizorjev, ali bodo uporabili analitične postopke ali preizkuse podrobnosti. In the master's thesis, we examined the professional bases that address analytical procedures, the use of analytical procedures in the three audit phases and the applied techniques of analytical procedures in three phases. We also examined studies conducted in Canada, the United Kingdom, and the United States. We conducted a research on the use of analytical procedures, where we compared the results of the answers of certified auditors in Austria and Slovenia. We compared the results of our research with the three above-mentioned studies and determined whether the phases of application; techniques of analytical procedures and the decisions of auditors have changed significantly since 1996, whether they will use analytical procedures or detail tests. Revizija postopki preizkušanja podatkov analitični postopki. Audit substantive testing analytical procedures. true true false B. Kolić Slovenski jezik Angleški jezik Magistrsko delo/naloga 2020-11-01 18:09:54 2021-02-09 11:58:11 2022-08-09 17:37:14 2021-02-10 03:36:26 2020 0 [Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657.6 50618883 URN:SI:UM:DK:NN1XVNLR MAG_Kolic_Bronja_2020.pdf MAG_Kolic_Bronja_2020.pdf 1 6C80959E239FD2806B6C4D60B1FDCE64 ea8e88d6d0f709475b51e42b74b30d8de683b945724bc37b10a29d35cea7a094 194909ec-7c12-11eb-bb7a-00155d0001ca 20.500.12556/dkum/da206383-dd30-4855-9559-c97f5d10f676 https://dk.um.si/Dokument.php?lang=slv&id=148709 Ekonomsko-poslovna fakulteta 0 0 0