20.500.12556/DKUM-98859 Revizija in njena vloga v stečajnih postopkih Audit and its role in insolvency proceedings Diplomska naloga obravnava revizijo in njeno vlogo v stečajnih postopkih. V teoretičnem delu so predstavljeni temeljni pojmi revizije, revizijski postopek, revizijsko poročilo, pravna ureditev revidiranja in Mednarodni standard revidiranja ISA 570, ki ureja presojo načela časovne neomejenosti poslovanja. Nadalje sta obravnavana pravni okvir insolventnosti in stečajnega postopka v Republiki Sloveniji ter pomen revidiranih računovodskih izkazov pri presoji finančnega položaja dolžnika in odločanju v stečajnih postopkih. Empirični del naloge temelji na kvalitativni raziskavi, izvedeni s polstrukturiranimi intervjuji štirih strokovnjakov s področja računovodstva, revizije, prava in stečajnih postopkov. Raziskava je pokazala, da intervjuvanci revidirane računovodske izkaze ocenjujejo kot pomemben vir zanesljivih informacij pri presoji finančnega položaja podjetja, vendar se revizijska poročila v stečajni praksi uporabljajo razmeroma redko. Kot glavne razloge navajajo omejen obseg obvezne revizije, stroške revizije in dejstvo, da številna podjetja pred začetkom stečaja nimajo revidiranih računovodskih izkazov. Ugotovitve raziskave potrjujejo, da revidirani računovodski izkazi pomembno prispevajo k večji verodostojnosti računovodskih informacij in h kakovostnejšemu odločanju v stečajnih postopkih, vendar sami po sebi ne zadostujejo za presojo finančnega položaja podjetja, zato jih je potrebno obravnavati skupaj z drugo finančno, poslovno in pravno dokumentacijo. This bachelor's thesis examines auditing and its role in bankruptcy proceedings. The theoretical part presents the fundamental concepts of auditing, the audit process, the auditor's report, the legal framework governing auditing, and International Standard on Auditing (ISA) 570, which regulates the assessment of the going concern assumption. Furthermore, the thesis discusses the legal framework of insolvency and bankruptcy proceedings in the Republic of Slovenia, as well as the importance of audited financial statements in assessing a debtor's financial position and supporting decision-making in bankruptcy proceedings. The empirical part of the thesis is based on qualitative research conducted through semi-structured interviews with four experts in the fields of accounting, auditing, law, and bankruptcy proceedings. The findings indicate that the interviewees consider audited financial statements to be an important source of reliable information when assessing a company's financial position. However, auditor's reports are used relatively rarely in bankruptcy practice. According to the interviewees, the main reasons are the limited scope of mandatory audits, the costs associated with auditing, and the fact that many companies do not have audited financial statements prior to the commencement of bankruptcy proceedings. The research findings confirm that audited financial statements significantly enhance the credibility of financial information and contribute to better decision-making in bankruptcy proceedings. Nevertheless, they are not sufficient on their own to assess a company's financial position and should therefore be considered together with other financial, business, and legal documentation. Revizija revizijsko poročilo revidirani računovodski izkazi insolventnost stečajni postopek ISA 570 Audit audit's report audited financial statements insolvency bankruptcy proceedings ISA 570 true true false M. Kuhar Časek] Slovenski jezik Angleški jezik Diplomsko delo/naloga 2026-07-14 10:00:38 2026-09-07 11:48:46 2026-09-08 03:09:20 0000-00-00 00:00:00 2026 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657.6:347.736 290198275 UN_Kuhar_Casek_Martin_2026.pdf UN_Kuhar_Casek_Martin_2026.pdf 1 AD6A6184D03944BE1FF0CC6F6D6E0568 40a8748f747ad29b47af8c503fbed18dd023d53b04f884898e01c9bb791d01a6 3aecebaf-a607-11f1-9be0-00155d0001be https://dk.um.si/Dokument.php?lang=slv&id=211170 Ekonomsko-poslovna fakulteta 0 0 0