20.500.12556/DKUM-92443 Kodeks etike računovodskih strokovnjakov in vsakdanjik gospodarskih revizorjev Code of ethics of accounting professional and economic auditor Ta magistrska naloga obravnava etični kodeks računovodskih strokovnjakov in njegov pomen v praksi gospodarskih revizorjev. Osredotoča se na ključne elemente etične zavesti, odgovornosti ter profesionalizma, ki naj bi oblikovali ravnanje revizorjev v dinamičnem in pogosto zapletenem poslovnem okolju. V okviru dela so analizirani izzivi, s katerimi se revizorji srečujejo, vključujoč pritiske različnih deležnikov in možne etične dileme, ki lahko vplivajo na njihovo odločanje. Kljub različnim izzivom poudarja potrebo po integraciji etike v poslovne prakse in razvoj resničnih orodij za obravnavo etičnih dilem. Delo prav tako predlaga konkretne ukrepe za krepitev etične ozaveščenosti med revizorji, vključno z izboljšanjem izobraževalnih programov, spodbujanjem odprte komunikacije in vzpostavljanjem varnih kanalov za poročanje o nepravilnostih. Namen te magistrske naloge je preučiti in analizirati vlogo etičnih smernic v revizijski praksi ter ponuditi priporočila za izboljšanje etične ozaveščenosti, odgovornosti in profesionalizma med gospodarskimi revizorji. S tem želimo prispevati k razumevanju, kako etični standardi vplivajo na kakovost revizijskega dela in s tem na zaupanje deležnikov v računovodske informacije. Naloga poskuša tudi osvetliti potrebo po praktičnih rešitvah, ki bodo revizorjem olajšale spoprijemanje z etičnimi dilemami in zmanjšale tveganje za neetično ravnanje. This master's thesis deals with the ethical code of accounting professionals and its importance in the practice of commercial auditors. It focuses on the key elements of ethical awareness, responsibility and professionalism that should shape the conduct of auditors in a dynamic and often complex business environment. As part of the work, the challenges faced by auditors, analysed in this way, include pressures from various stakeholders and possible ethical dilemmas that can affect their decision-making. Despite the different challenge, it emphasizes the need to integrate ethics in business practice and develop real tools for dealing with ethical dilemmas. The work also suggests concrete measures to strengthen ethical awareness among auditors, including improving training programs, promoting open communications and establishing safe channels for reporting wrongdoing. The purpose of this master's thesis is to study and analyse the role of ethical guidelines in auditing practice and to offer recommendations for improving ethical awareness, responsibility and professionalism among economic auditors. With this, we want to contribute to the understanding of how ethical standards affect the quality of audit work and thus the trust of stakeholders in financial information. The task also tries to shed light on the need for practical solutions that will make it easier for the auditor to deal with ethical dilemmas and reduce the risk of unethical behaviour. Etika revizija kodeks davki poklicna odgovornost. Ethics audit code taxes professional responsibility. true true false J. Žepinić] Slovenski jezik Angleški jezik Magistrsko delo/naloga 2025-04-09 08:21:49 2025-09-12 11:10:40 2025-09-13 03:27:51 0000-00-00 00:00:00 2025 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657:174 248748803 Jelena_Zepinic_-_Mag_2025.pdf Jelena_Zepinic_-_Mag_2025.pdf 1 7FC390DA5BE10EC09CE1A01235277DB4 66f27e8f0c883b9e52fe26ce46986ca0f3c5ee7eca8814446cf8bf2315d294c6 65d7bbca-8fae-11f0-949c-00155d000105 https://dk.um.si/Dokument.php?lang=slv&id=198293 Ekonomsko-poslovna fakulteta 0 0 0