20.500.12556/DKUM-86710 Vpliv nerevizijskih storitev na ravnanje revizorja Effect of non-audit services on the behavior of an auditor V diplomskem delu analiziramo vpliv nerevizijskih storitev na ravnanje revizorja. Najprej predstavimo, kaj so nerevizijske storitve in navedemo nekaj vrst le-teh. Nato predstavimo pravila na področju nerevizijskih storitev, ki veljajo v Sloveniji. V zvezi s tem predstavimo ureditev v Zakonu o revidiranju (ZRev-2), ko gre za prepoved opravljanja nekaterih nerevizijskih storitev. Omenimo temeljna načela Kodeksa etike za računovodske strokovnjake (Kodeks IESBA), v skladu s katerimi mora ravnati revizor v poslu revizije. Dodatno predstavimo Uredbo EU 537/2014, ki velja tudi za Slovenijo, in sicer smo izpostavili tako imenovan seznam prepovedanih nerevizijskih storitev ter pravilo, da je skupno plačilo za dovoljene storitve revizorja omejeno na največ 70 % povprečja plačil za obvezno revizijo ali revizije revidiranega subjekta v zadnjih treh zaporednih poslovnih letih. V osrednjem delu diplomskega dela smo predstavili ugotovitve avtorjev preteklih raziskav glede vpliva nerevizijskih storitev na ravnanje revizorja. Osredotočili smo se na raziskave, ki so obravnavale vpliv nerevizijskih storitev na neodvisnost revizorja ter raziskave, ki obravnavajo vpliv nerevizijskih storitev na revizorjevo mnenje in poročanje. Glede vpliva nerevizijskih storitev na ravnanje revizorja ni enotnega mnenja. Pregled raziskav pokaže, da so nekatere raziskave ugotovile, da opravljanje nerevizijskih storitev negativno vpliva na ravnanje revizorja oz. na samo revizijo. Opravljanje nerevizijskih storitev revidiranemu podjetju lahko privede do finančne odvisnosti, saj postanejo zneski iz teh storitev zelo pomembni za revizijsko podjetje, zaradi strahu pred izgubo stranke pa se revizorji ne morejo upirati pritiskom poslovodstva revidiranega podjetja. Med revizijo lahko revizor na primer spregleda napake, ki so povezane z nerevizijskimi storitvami, ali prikrije napake v nerevizijskim delu, ki jih je odkril med revizijo. Prav tako so avtorji preteklih raziskav ugotovili, da zaradi strahu pred izgubo posla so revizorji bolj nagnjeni k podajanju neprilagojenega revizijskega mnenja o računovodskih izkazih revidiranega podjetja. Nadalje smo opisali učinek odvračanja pozornosti od revizije k nerevizijskim storitvam. Ugotovili smo, da imajo stranke revizijskih podjetij, ki bolj poudarjajo nerevizijske storitve, nižjo kakovost revizije v primerjavi s strankami revizijskih podjetij, ki imajo manj poudarka na nerevizijskih storitvah. Pozitiven vpliv na ravnanje revizorja pa je učinek prelivanja znanja. Prelivanje znanja običajno izhaja iz dejstva, da obe vrsti storitev potrebujeta isti nabor informacij in enake strokovne kvalifikacije. Zaradi prelivanja znanja se skrajša čas do izdaje revizorjevega mnenja o računovodskih izkazih po zaključku revizije. Ena raziskava pa je celo ugotovila, da so stranke revizorja bolj zadovoljne z revizorjem, ko ta opravlja poleg revizije še nerevizijske storitve. Pregled raziskav pa je pokazal, da obstajajo tudi raziskave, ki niso zaznale nikakršnega vpliva na ravnanje revizorja, ko ta hkrati opravlja revizijo in nerevizijske storitve. In the bachelor thesis, we analyze the effect of non audit services on the behaviour of auditors. First, we introduce what non audit services are and list some non audit services. We then presented the rules regarding non audit services that are in place i n Slovenia. In this respect, we present the regulation in the Act on Auditing (ZRev 2) when it comes to the prohibition of the provision of certain non audit services. We mention the basic principles of the Code of Ethics for Accounting Professionals (the IESBA Code), according to which the auditor must act in an audit. We further present the EU's Regulation 537/2014, which also applies to Slovenia, by highlighting the list of prohibited non audit services and the rule that the total remuneration for permitt ed services of the auditor is limited to a maximum of 70% of the average of the fees for the statutory audit or audits of the audited entity over the last three consecutive financial years. In the central part of the thesis, we presented previous research findings by authors regarding the effect of non audit services. We have focused on research that has addressed the effect of non audit services on auditor independence, as well as studies that examined the effect of non audit services on the auditor's opi nion and reporting. There has yet to be a consensus on the effect of non audit services on auditor behaviour. A review of research shows that some studies have found that non audit services have a negative effect on auditor behaviour and the audit itself. Providing non audit services to an auditee can lead to financial dependency, as the amounts arising from these services become very significant to the audit firm. This can make them susceptible to pressure from the client's management out of fear of losing the client. For example, during an audit, the auditor may overlook errors related to non audit services or conceal mistakes in non audit work that he or she has discovered during the audit. Previous research has also found that the fear of losing an engag ement makes auditors more likely to provide an unmodified audit opinion on the auditee's financial statements. We have found that audit clients who place more emphasis on non audit services have lower audit quality than those who place less emphasis on non audit services. A positive influence on auditor behaviour is the knowledge spillover effect. Knowledge spillovers usually arise because both types of services need the same set of information and the same professional qualifications. Knowledge spillovers reduce the time to issue the auditor's opinion on the financial statements after the audit is completed. One study even found that audit clients are more satisfied with the auditor when the auditor provides non audit services in addition to the audit. Howe ver, a review of the research found that there is also research that found no effect on the auditor's behaviour research found that there is also research that found no effect on the auditor's behaviour when the auditor performs both audit and nonwhen the auditor performs both audit and non--audit services.audit services. Revizija računovodskih izkazov nerevizijske storitve vplivi nevarnosti neodvisnost revizor revizijsko podjetje. Financial statements audit non audit services effects threats independence auditor audit firm. true true false D. Fanaj Slovenski jezik Angleški jezik Diplomsko delo/naloga 2024-01-15 08:49:17 2024-02-16 11:15:55 2024-02-17 03:18:08 0000-00-00 00:00:00 2024 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657.6 185776131 UN_Fanaj_Djellza_2024.pdf UN_Fanaj_Djellza_2024.pdf 1 4656F39DC99CD0BFB514191678F1A08E f859021d6fae87e41050527fb6d4e1705622d2dd1dc67b0c5fc599275d1ae247 3f80b88d-bee8-11ee-aae6-00155d000105 https://dk.um.si/Dokument.php?lang=slv&id=175765 Ekonomsko-poslovna fakulteta 0 0 0