20.500.12556/DKUM-96971 Proučitev ugleda revizorja in njegov vpliv na revizijo računovodskih izkazov Study of auditor´s reputation and its impact on the audit of financial statements Revizija računovodskih izkazov ima izjemen pomen na finančnem trgu, saj vpliva na zaupanje ter verodostojnost revidiranih podjetij. Zato je pomembno, da se revizor pri podajanju zagotovil o računovodskih izkazih obnaša strokovno in v skladu s standardi revidiranja. Pri tem ima ugled revizorja ključen pomen, saj vpliva na kakovost revidiranja, ki jo zaznajo uporabniki računovodskih izkazov. V preteklosti so se širši javnosti razkrili dogodki, ki so negativno vplivali na ugled revizorja. To so razni škandali, povezani z neetičnim obnašanjem revizorjev in kršitvami poklicnih standardov. Zaradi teh dogodkov so revizorji lahko finančno sankcionirani, ob hujših kršitvah pa tudi disciplinirani s strani stroke, ki jim prepove opravljanje revidiranja. Namen diplomskega dela je bil proučitev revizorjevega ugleda, razumeti kaj so dejavniki ugleda, kako ugled vpliva na revizijska podjetja kot tudi na naročnike revizijskih storitev ter kako revizijska podjetja gradijo in ohranjajo lasten ugled. Najprej smo proučili revizijski proces, etična načela v reviziji ter teoretične vidike, ki opredeljujejo pomen revizije, kjer smo prišli do spoznanja, da je strokovno in etično vedenje revizorja tesno povezano z ugledom revizorja. V diplomskem delu smo ugotovili, da ugled revizorja vpliva na tržni delež revizijskega podjetja in donos delnic revidiranih podjetjih. Prav tako smo ugotovili, da je revizorjev ugled tesno povezan s kakovostjo revidiranja. Pri tem je predvsem pomemben nadzor kakovosti, ki ga revizijsko podjetje uporablja. Analizirali smo tveganja, s katerimi se sooča revizor, kjer smo posebej izpostavili tveganje ugleda in tveganje sodnih sporov, saj sta ti dve vrsti tveganj v študijah smatrani kot učinkovita motivatorja za opravljanje kakovostnih storitev revidiranja. V nadaljevanju smo obravnavali ugled revizorja pri največjih revizijskih podjetij, kjer smo proučevali, zakaj so velika revizijska podjetja smatrana kot bolj ugledna ter jih primerjali s preostalimi revizijskimi podjetji. Analizirali smo izbrane pretekle škandale in neetična obnašanja revizorjev ter kako so le-ti vplivali na velika revizijska podjetja. Ugotovili smo, da so velika revizijska podjetja zaznana kot bolj ugledna zaradi večje količine virov, ki jih imajo razpolago. Vendar so zaradi tega hkrati bolj izpostavljeni tveganju ugleda in tveganju sodnih sporov. V diplomskem delu smo obravnavali tudi, kako se revizijska podjetja soočajo z okrnitvijo ugleda oziroma kako ugled izgrajujejo in ohranjajo. Ugotovili smo, da je za uspešno upravljanje ugleda potreben ustrezen nadzor in sistem notranjega nadzora. V diplomskem delu smo potrdili vse tri hipoteze. Potrdili smo prvo hipotezo, katera je obravnavala revizijska etična načela in njeno povezavo z revizorjevim ugledom. Ugotovili smo, da ravnanje v skladu z etičnimi načeli pozitivno povezano z revizorjevim ugledom, saj etična načela ohranjajo neodvisnost in nepristranskost revizorja. Drugo hipotezo smo potrdili. Ugotovili smo, da imajo velika revizijska podjetja večje tveganje za izgubo ugleda, saj imajo več virov, s katerimi razpolagajo. Tretjo hipotezo smo prav tako potrdili, saj kakovostno opravljanje revizijskih storitev ugodno vpliva na ugled revizorja pri revidiranem podjetju. Auditing of financial statements is of great importance in the financial markets, as it affects the trust and credibility of audited entities. Therefore, it is important that the auditor behaves professionally and in accordance with auditing standards when providing assurance on financial statements. The auditor's reputation is of key importance, as it affects the quality of an audit, which is perceived by users of financial statements. In the past, events have been revealed to the general public that have negatively affected the auditor's reputation. These include various scandals, unethical behaviour of auditors and violations of professional standards. As a result of these events, auditors can be financially sanctioned, and in case of more serious violations, they are also disciplined by the supervisory authority, which prohibits them from performing auditing. The purpose of this bachelor's degree thesis is to study the auditor's reputation, to understand what the factors of auditor's reputation are, how reputation affects audit firms as well as their clients, and how audit firms build and maintain their own reputation. We first studied the audit process, ethical principles in auditing, and theoretical aspects for an audit, and realised that auditor’s professional and ethical behaviour is closely related to the auditor's reputation. In our thesis, we have found that reputation affects the market share of the audit firm and the stock returns of audited entities. We also found that the auditor's reputation is closely related to the quality of an audit. In this regard, the quality control used by the audit firm is particularly important. We analyzed the risks faced by the auditor, where we specifically highlighted reputation risk and litigation risk, as these two types of risks are considered in studies to be effective motivators for providing quality services. In our thesis, we discussed the auditor's reputation at the largest audit firms, investigating why large audit firms are considered more reputable and compared them with other audit firms. We analyzed selected past scandals and unethical behaviour, and how they affected large audit firms. We found that large audit firms are perceived as more reputable because they have more resources at their disposal. However, because of this, they are also more exposed to reputational risk and litigation risk. In our thesis, we discussed how audit firms deal with reputational damage and how they build and maintain their reputation. We found that successful reputation management requires appropriate supervision and an internal control system. In this thesis, we have confirmed two hypotheses and declined one. In the bachelor's thesis, we confirmed all three hypotheses. We confirmed the first hypothesis, which examined the relationship between audit ethical principles and the auditor's reputation.We found that acting in accordance with ethical principles is positively related to the auditor's reputation, since ethical principles maintain the independence and impartiality of the auditor. The second hypothesis is confirmed. We found that large audit firms have a higher risk of reputational damage, as they have more resources at their disposal. We also confirmed the third hypothesis, since high-quality management of audit services has a positive effect on the auditor's reputation at the audited company. Revizor revizijsko podjetje ugled kakovost revidiranja etična načela kršitve. Auditor audit firm reputation audit quality ethical principles violation. true true false L. Brečko] Slovenski jezik Angleški jezik Diplomsko delo/naloga 2026-02-08 12:09:42 2026-03-19 14:27:18 2026-03-20 03:10:50 0000-00-00 00:00:00 2026 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657.6-057 272314115 VS_Brecko_Larisa_2026.pdf VS_Brecko_Larisa_2026.pdf 1 36B3CC49CADC8255534DD42372648C6F 61104e535625ca5be30674ce94bf9918c4d6878f26022dcd9db7a0391127a523 27b2d264-18a0-11f1-b8bb-00155d580e1a https://dk.um.si/Dokument.php?lang=slv&id=204315 Ekonomsko-poslovna fakulteta 0 0 0