20.500.12556/DKUM-82131 Poročanje javnih družb o poslih s povezanimi strankami Reporting by public companies on related party transactions Predmet raziskovanja magistrskega dela je poročanje javnih družb o poslih s povezanimi strankami (ang. related party transactions). Delo je sestavljeno iz dveh delov, teoretičnega in empiričnega. V teoretičnem delu smo s pomočjo zakonodaje in ustreznega Mednarodnega računovodskega standarda predstavili pojma javne družbe in povezane stranke, proučili pa smo še Mednarodni standard revidiranja MSR 550 in na podlagi slednjega predstavili še revizorjevo vlogo v podjetju. Proučili smo tudi forenzični vidik zunanjega gospodarskega revidiranja in okvirno predstavili revizorjevo vlogo z gospodarskim kriminalom. Drugi, empirični del magistrskega dela, temelji na analiziranju letnih poročil javnih družb, ki poročajo o transakcijah med povezanimi strankami, pri čemer smo zajeli deset javnih družb, ki so uvrščene v Prvo kotizacijo Ljubljanske borze. Dve od postavljenih hipotez lahko potrdimo, in sicer prvo, da je vloga revizorja v zvezi s poročanjem o transakcijah s povezanimi strankami preprečevanje in odkrivanje prevar, in drugo, da med kategorijami povezanih strank, glede na obseg transakcij, prevladuje kategorija »podjetja v skupini«. Tretjo hipotezo, ki pravi, da vrednost transakcij med posameznimi povezanimi strankami v povprečju ne presega več kot 5 % vseh transakcij podjetja, pa smo zavrnili, saj smo ugotovili močno odvisnost obvladujoče družbe od svojih povezanih strank, kar smo prikazali tudi s tortnim grafom. The subject of the research of the master's thesis is the reporting of public companies on related party transactions. The work consists of two parts, theoretical and empirical. In the theoretical part, with the help of legislation and the corresponding international accounting standard, we presented the concepts of a public company and related persons, and we also studied the international auditing standard ISA 550 and, based on the following, presented the role of the auditor. in the company. We also examined the forensic external aspect of economic audit and roughly presented the auditor's role in economic crime. The second, empirical part of the master's thesis is based on the analysis of annual reports of public companies that report on transactions between related parties, whereby we covered ten public companies that were included in the First Listing of the Ljubljana Stock Exchange. Two of the set hypotheses can be confirmed, the first is that the role of the auditor in relation to reporting transactions with related parties is to prevent and detect fraud, and the second is that among the categories of related parties, in terms of the volume of transactions, the category "companies in the group" dominates. . We rejected the third hypothesis, which states that the value of transactions between individual related parties on average does not exceed 5% of all company transactions, as we found a strong dependence of the controlling company on related parties, which is also shown by the pie chart. povezane stranke javne družbe revizor letna poročila transakcije related party public companies auditor annual report transactions true true false S. Šalamon Slovenski jezik Angleški jezik Magistrsko delo/naloga 2022-07-18 16:09:05 2022-10-25 13:16:14 2022-10-26 03:24:31 0000-00-00 00:00:00 2022 0 [Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657.3 127042563 MAG_Salamon_Stela_2022.pdf MAG_Salamon_Stela_2022.pdf 1 7109C88D66F5D895ABA54CF956E7961F 47d2d1bf74d1665e53f22c2278af936997ef56d8ab83b3287c82e06ff50cdec4 bcaeb3b5-344d-11ed-b8ac-00155d000105 https://dk.um.si/Dokument.php?lang=slv&id=162702 Ekonomsko-poslovna fakulteta 0 0 0