20.500.12556/DKUM-90475 Proučitev dejavnikov družbenih povezav revizorja na revizijo računovodskih izkazov Examining factors of auditor's social ties on the financial statements audit Proučitev dejavnikov družbenih povezav revizorja na revizijo računovodskih izkazov je dokaj neraziskana tematika v svetu. V zadnjem času je na to temo nastalo kar nekaj raziskav, predvsem na Kitajskem, saj so podatki za takšne vrste raziskav tam veliko bolj javno dostopni kot pa v drugih državah po svetu. Obrovnavana tema v diplomskem delu je zato prav vpliv različnih povezav, ki jih revizorji vzpostavijo tekom odraščanja v domačem kraju kot tudi tekom šolanja.. V začetku diplomske naloge smo opredelili revizijo računovodskih izkazov ter načela, ki jih mora upoštevati vsak revizor, ki želi biti uspešen pri svojem delu. V nadaljevanju pa smo se osredotočili predvsem na povezave v domačem kraju in na povezave, ki so nastale zaradi skupne izobrazbe ter kako prav te povezave vplivajo na računovodske izkaze. Ugotovili smo, da v veliki večini povezave med revizorji negativno vplivajo na računovodske izkaze in kakovost revizije, saj je velikokrat ogrožena nedovistnost revizorja, edina poziitvna stvar, ki jo prinašajo povezave med revizorji je izboljšanje komunikacije in zmanjšanje asimetrije The examination of the determinants of the auditor's social relationships on the audit of financial statements is a relatively unexplored topic in the world. Recently, a number of studies have been carried out on this topic, particularly in China, as the data for this type of research is much more publicly available there than in other countries around the world. The topic of this thesis is therefore the impact of the various connections that auditors make while growing up in their home country as well as during their schooling... At the beginning of the thesis, we defined the audit of financial statements and the principles that every auditor should follow in order to be successful in his or her work. In the following section, we focus mainly on the links in the home country and the links created by a common education, and how these links affect the financial statements. We found that in the vast majority of cases, the links between auditors have a negative impact on the financial statements and the quality of the audit, as the auditor's incompetence is often compromised, and the only positive thing that links between auditors bring is an improvement in communication and a reduction in information asymmetry revizor revizija vezi socialne vezi šolske vezi alumni revizijska komisija direktor vodja finančne funkcije dejavniki auditor audit ties social ties school ties alumni audit committee CEO CFO determinants. true true false T. Tušek Slovenski jezik Angleški jezik Diplomsko delo/naloga 2024-09-04 17:25:31 2024-11-15 11:30:48 2024-11-20 09:58:25 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 215168771 UN_Tusek_Tajda_2024.pdf UN_Tusek_Tajda_2024.pdf 1 4F1E194D7E6EB1C8B033489B1AC67718 8007c825b179b2972a04f69ac7c7f2db24b4fc501b0b9901cbac80e25492211d a28e5355-7980-11ef-8363-00155d000105 https://dk.um.si/Dokument.php?lang=slv&id=185700 Ekonomsko-poslovna fakulteta 0 0 0