20.500.12556/DKUM-98933 Revizijski postopki pri revidiranju manj kompleksnega podjetja Audit procedures in the audit of less complex entity Diplomsko delo obravnava revizijske postopke pri revidiranju manj kompleksnega podjetja. Namen diplomskega dela je proučiti posebnosti revizije računovodskih izkazov manj kompleksnih podjetij ter predstaviti vpliv njihovih organizacijskih in poslovnih značilnosti na načrtovanje, izvajanje in dokumentiranje revizije. Posebna pozornost je namenjena Mednarodnemu standardu revidiranja za manj kompleksna podjetja (MSR za LCE, angl. International standard on auditing for audits of financial statements of less complex entities), ki predstavlja sorazmernejši pristop k izvajanju revizije računovodskih izkazov manj kompleksnih podjetij. Raziskava temelji na pregledu domače in tuje strokovne literature, Mednarodnih standardov revidiranja (MSR), zakonodaje ter drugih strokovnih virov s področja revidiranja, empirični del pa temelji na študiji primera izbrane revizijske družbe. V prvem delu diplomskega dela so predstavljene temeljne značilnosti revizije računovodskih izkazov. Na kratko so obravnavani MSR, zakonska ureditev revidiranja v Sloveniji. V nadaljevanju so predstavljene značilnosti majhnih in srednje velikih podjetij ter manj kompleksnih podjetij z vidika revidiranja. Obravnavana so merila za razvrščanje podjetij po Zakonu o gospodarskih družbah, obveznost revizije računovodskih izkazov ter vpliv organizacijskih značilnosti, notranjih kontrol in tveganj pomembno napačnih navedb na izvajanje revizije. Osrednji del diplomskega dela obravnava MSR za LCE in njegovo primerjavo z MSR. Predstavljene so temeljne značilnosti standarda, pogoji za njegovo uporabo ter posebnosti posameznih faz revizijskega procesa, kot so načrtovanje revizije, presoja tveganj in določitev pomembnosti, uporaba analitičnih postopkov, priprava revizijske dokumentacije, uporaba digitalnih orodij ter komunikacija med revizorjem in revidiranim podjetjem. Pri posameznih področjih so prikazane bistvene razlike med revizijo po MSR za LCE in revizijo po MSR. MSR za LCE se v Sloveniji ne uporablja, ker ni del pravil revidiranja. Empirični del diplomskega dela temelji na študiji primera revizijske družbe RDA d.o.o., pri kateri so predstavljeni metodologija revidiranja, organizacija revizijskega dela ter posebnosti izvajanja revizij manj kompleksnih podjetij. Na podlagi analize interne metodologije, revizijske dokumentacije in praktičnih izkušenj so predstavljene značilnosti izvajanja revizijskih postopkov v praksi ter primerjava revizije po MSR za LCE in revizije po MSR. Rezultati raziskave kažejo, da revizija manj kompleksnih podjetij zahteva prilagojen in sorazmeren revizijski pristop, ki upošteva velikost, organizacijo in kompleksnost podjetja, pri tem pa ohranja temeljna načela kakovostnega revidiranja. Ugotovljeno je, da MSR za LCE omogoča preglednejšo strukturo revizijskih zahtev ter učinkovitejše izvajanje revizijskih postopkov, vendar njegova uporaba ni splošno obvezna in je odvisna od sprejetja oziroma dovoljenja uporabe v posamezni jurisdikciji. Na podlagi teoretične analize in študije primera so bile potrjene vse postavljene hipoteze diplomskega dela. Ugotovljeno je bilo, da uporaba digitalnih orodij izboljšuje organizacijo in dokumentiranje revizijskega dela, da MSR za LCE predstavlja ustrezno podlago za revidiranje manj kompleksnih podjetij ter da revizorji obseg in naravo revizijskih postopkov prilagajajo velikosti, dejavnosti in tveganjem posameznega podjetja. Kot možnost nadaljnjega raziskovanja se kaže proučevanje praktične uporabe MSR za LCE po njegovi širši uveljavitvi ter analiza vpliva nadaljnje digitalizacije in uporabe sodobnih informacijskih rešitev na učinkovitost izvajanja revizije manj kompleksnih podjetij. Our bachelor's thesis examines audit procedures in the audit of a less complex entity. The thesis aims to examine the specific characteristics of financial statement audits of less complex entities and to present the impact of their organisational and operational characteristics on the planning, performing, and documentation of the audit. Our focus is on the International Standard on Auditing for Audits of Financial Statements of Less Complex Entities (ISA for LCE), which represents a more proportionate approach to auditing the financial statements of less complex entities. The research is based on a review of domestic and international literature, International Standards on Auditing (ISA), legislation, and other sources in the field of auditing. The empirical part of the thesis is based on a case study of a selected audit firm. The first part of the thesis presents the fundamental characteristics of financial statement auditing. We briefly discuss the International Standards on Auditing and the legal framework governing auditing in Slovenia. This is followed by the presentation of the characteristics of small and medium-sized enterprises and less complex entities from the perspective of auditing. It discusses the classification of size criteria for companies under the Slovenian Companies Act, statutory financial statement audits, and the impact of organisational characteristics, internal controls, and risks of material misstatements on the audit process. The central part of the thesis focuses on ISA for LCE and compares it with ISA. It presents the standard’s key characteristics, purpose, scope of application, and the specific features of the individual stages of the audit process, including audit planning, risk assessment and materiality determination, analytical procedures, audit documentation, the use of digital tools, and communication between the auditor and the audited entity. The specific characteristics of auditing under ISA for LCE are highlighted and compared with auditing under ISA. ISA for LCE is not used in Slovenia since it is not a part of Slovenia’s auditing pronouncements. The empirical part of the thesis is based on a case study of the audit firm RDA d.o.o., presenting its audit methodology, organisation of audit work, and the specific characteristics of auditing less complex entities. Based on the analysis of the firm's internal audit methodology, audit documentation, and practical experience, the thesis illustrates the implementation of audit procedures in practice and compares audits under ISA for LCE with audits under ISA. The research findings indicate that the audit of less complex entities requires a tailored and proportionate audit approach that takes into account the size, organisation, and complexity of the entity while maintaining the fundamental principles of high-quality auditing. It is found that ISA for LCE provides a clearer structure of audit requirements and facilitates a more efficient performance of audit procedures. However, its application is not generally mandatory and depends on its adoption or permission for use within a particular jurisdiction. Based on the theoretical analysis and the case study, all research hypotheses were confirmed. The findings demonstrate that the use of digital tools improves the organisation and documentation of audit work, that ISA for LCE provides an appropriate framework for auditing less complex entities, and that auditors adapt the nature and extent of audit procedures to the size, business activity, and risks of each entity. Future research could focus on the practical application of ISA for LCE following its wider implementation, as well as on analysing the impact of further digitalisation and the use of modern information technologies on the efficiency of auditing less complex entities. Revizija revizijski postopki manj kompleksno podjetje MSR za LCE študija primera audit audit procedures less complex entity (LCE) ISA for LCE case study true true false L. Vaš] Slovenski jezik Angleški jezik Diplomsko delo/naloga 2026-07-20 08:40:52 2026-09-07 11:16:33 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 290188035 VS_Vas_Laura_2026.pdf VS_Vas_Laura_2026.pdf 1 3C5D78BBB00815A19089D3D39583D23A eea26fcc86dce36573661ce226df1a603879f7337d211a1cca2ac56379df71cd 8906ecf9-a213-11f1-95cc-00155d0001be https://dk.um.si/Dokument.php?lang=slv&id=210732 Ekonomsko-poslovna fakulteta 0 0 0