20.500.12556/DKUM-85750 Pomen ugleda pooblaščenega revizorja in njegova zaznavnost v slovenski družbi The importance of a certified auditors reputation and its perception in slovenian society Revidiranje ima v družbi velik pomen, saj revizorji in pooblaščeni revizorji povečajo verodostojnost revidiranih informacij. Zaradi tega procesa lahko nato uporabniki lažje zaupajo v računovodske izkaze, ker je manjša možnost, da le-ti vsebujejo pristranske ali pomanjkljive informacije. Kljub pomembni vlogi v družbi pa so nekateri mnenja, da poklic pooblaščenega revizorja ni ugleden, kar morda menijo, zaradi raznih škandalov, v katere so bili vpleteni pooblaščeni revizorji ali revizijska podjetja. Vendar potrebno je pomisliti, ali je pravično soditi celotno stroko na dejanjih nekaj oseb oziroma podjetij. V diplomskem delu nas je zanimal ugled poklica pooblaščenega revizorja v slovenski družbi. V teoretičnem delu smo se najprej posvetili zunanjemu revidiranju in pooblaščenemu revizorju, nato na ugled v poslovnem svetu, nakar smo te dve tematiki združili ter preučili obstoječo literaturo na temo poklicnega ugleda revizije, specifično smo se posvetili ugledu pooblaščenega revizorja. V empiričnem delu diplomskega dela smo analizirali anketni vprašalnik in glede na pridobljene podatke potrdili oziroma ovrgli zastavljeni hipotezi. Ugotovili smo, da je poklic pooblaščenega revizorja v Sloveniji zaznan kot ugleden ter da je, po mnenju anketirancev, ugled revizijskemu podjetju pomemben. Auditing has an important role in society, as auditors and certified auditors increase the credibility of audited information. As a result of this process, users can then more easily trust financial statements, because there is less chance that they contain biased or incomplete information. Despite the important role certified auditors have in society, some people think that this profession is not respectable, which they may think, because of various scandals in which certified auditors or auditing companies were involved. However, it is necessary to consider whether it is fair to judge the entire profession on the actions of the few. In our thesis, we were interested in the reputation of the profession of certified auditor in Slovenian society. In the theoretical part, we first focused on external auditing and the profession of a certified auditor, then on the reputation in the business world, after which we combined these two topics and examined the existing literature on the topic of professional reputation of auditing, specifically focusing on the reputation of a certified auditor. In the empirical part of the thesis, we analyzed the survey questionnaire and based on the obtained data, we confirmed or refuted the set hypotheses. We found that the profession of a certified auditor in Slovenia is perceived as reputable and that, according to the respondents, reputation is important to the auditing company. zunanje revidiranje revizijsko podjetje pooblaščeni revizor poklicni ugled ugled pooblaščenega revizorja external auditing audit firm certified auditor professional reputation reputation of a certified auditor true true false A. M. Podgoršek Slovenski jezik Angleški jezik Diplomsko delo/naloga 2023-09-10 14:20:42 2024-01-15 11:30:42 2024-01-16 03:15:01 0000-00-00 00:00:00 2023 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657.6 180955139 UN_Podgorsek_Ana_Marie_2023.pdf UN_Podgorsek_Ana_Marie_2023.pdf 1 BFCD047E67FF0CDDE9673BB810519B5A 9547b5c625263dd1f94204f8e2deb702eeb88f02b59b6a432da59170a1d28fac 23494c53-7ed6-11ee-8f7a-00155d000105 https://dk.um.si/Dokument.php?lang=slv&id=174015 Ekonomsko-poslovna fakulteta 0 0 0