20.500.12556/DKUM-78788 Gibanje števila pooblaščenih revizorjev, podjetij in prebivalstva – analiza stanja Changing number of public accountants, companies and population – condition analysis Revizija računovodskih izkazov pomeni zbiranje dokazov z namenom ugotavljanja, ali so informacije, predstavljene v računovodskih izkazih točne, popolne in ali se nanje lahko zanesemo. Revizijo opravlja pooblaščeni revizor s svojo delovno skupino, na koncu pa je pooblaščeni revizor tudi tisti, ki poda končno mnenje in je odgovoren za kakovost izvedene revizije. Slovenija se v zadnjih letih sooča z zaskrbljujočim upadanjem števila pooblaščenih revizorjev. V magistrski nalogi smo preučevali gibanje števila pooblaščenih revizorjev ter podjetij v Sloveniji med leti 2008 in 2019. Najprej smo predstavili pot do poklica pooblaščenega revizorja ter njegovo delo, nato pa smo v okviru praktičnega dela naloge predstavili še gibanje števila pooblaščenih revizorjev v Sloveniji in gibanje števila podjetij ter iskali pojasnila, zakaj je do takega stanja prišlo. Stanje v Sloveniji smo primerjali s stanjem v Švici. Ugotovili smo, da je število pooblaščenih revizorjev med leti 2008 in 2019 upadalo, število podjetij pa je v skupnem številu sicer naraščalo, a predvsem na račun mikro in majhnih podjetij, ki se večinoma ne poslužujejo revizijskih storitev. Po drugi strani pa je število pooblaščenih revizorjev in podjetij v Švici raslo, a se ta zaradi tako oblikovane zakonodaje niso toliko posluževala revizijskih storitev. V zadnjem delu magistrske naloge smo iskali možne rešitve, zaradi katerih bi poklic pooblaščenega revizorja postal bolj privlačen. Zanimala nas je tudi vloga revizije računovodskih izkazov in pooblaščenega revizorja v prihodnosti, ki se bosta zaradi vedno večje prisotnosti novih tehnologij ter umetne inteligence močno spremenili. An audit of financial statements means gathering evidence for the purpose of confirming that the information presented in the financial statements is accurate, complete and can be trusted. The audit is performed by a certified auditor and his working group. Certified auditor in the end gives a final opinion and is also responsible for the quality of the audits performed. In recent years, Slovenia has been facing a worrying decline in the number of certified auditors. In our study we were researching the movement of the number of certified auditors and companies in Slovenia between year 2008 and 2019. We firstly presented the path to the profession of certified auditor and his work, and then we presented the movement of number of certified auditors in Slovenia and the number of companies and sought explanation of causes such a situation had arisen. We compared the situation in Slovenia with the situation in Switzerland. We found out that between years 2008 in 2019 the number of certified auditors has dropped significantly, but the total number of companies increased, mostly beceause of increasing number of micro and small companies, which mostly do not use audit services. On the other hand, the number of companies and certified auditors in Switzerland has grown, but smaller companies in Switzerland are allowed to be exempted from smaller audit. In the last part of our research we looked for possible solutions that would make the profession of certified postal auditor more attractive. We were also interested in the role of audits of financial statements and the certified auditor in the future, which will change significantly due to the presence of new technologies and artificial intelligence. Pooblaščeni revizor revizija podjetja Slovenija Švica. Certified auditor audit companies Slovenia Switzerland. true true false [A. Gorenšek] Slovenski jezik Angleški jezik Magistrsko delo/naloga 2021-03-01 20:33:11 2025-01-17 13:34:17 2025-01-18 03:15:55 2021-03-02 03:27:17 2021 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657.6 69432067 URN:SI:UM:DK:MIMTYBTP MAG_Gorensek_Anja_2021.pdf MAG_Gorensek_Anja_2021.pdf 1 6537D9A1622B180F4308C01D8419AC1C dbeabc09a4f4e4f454d25110eb92ff6deff18a76de7c63ae1f438111ba04ac52 26ed089d-b58e-11eb-b260-00155d581298 https://dk.um.si/Dokument.php?lang=slv&id=150224 Ekonomsko-poslovna fakulteta 0 0 0