20.500.12556/DKUM-99357 Ključne revizijske zadeve v revizorjevem poročilu in dejavniki njihovega razkrivanja Key audit matters in the auditor's report and factors of their disclosure Namen diplomskega dela je bil na podlagi pregleda znanstvene in strokovne literature analizirati ključne dejavnike, ki vplivajo na vsebino in obseg ključnih revizijskih zadev (KAM) v revizorjevih poročilih, ter proučiti njihov vpliv na revidirana podjetja, revizorje in uporabnike računovodskih izkazov. Namen je bil tudi ugotoviti, ali razkrivanje KAM povečuje informativno vrednost revizorjevega poročila. Izvedena je bila pregledna raziskava, ki temelji na analizi in primerjavi ugotovitev obstoječih domačih in tujih raziskav ter strokovne literature. Predstavili smo razvoj revizorjevega poročila in razloge za njegovo prenovo. Tradicionalno revizorjevo poročilo je bilo pogosto kritizirano kot premalo informativno, saj je uporabnikom posredovalo predvsem revizorjevo mnenje o računovodskih izkazih kot celoti. S prenovo revizorjevega poročanja in uvedbo Mednarodnega standarda revidiranja 701 so KAM postale pomemben del revizorjevega poročila in uporabnikom omogočile več informacij o področjih, ki so bila pri reviziji najpomembnejša. V nadaljevanju smo opredelili KAM, predstavili postopek njihovega določanja in način njihovega razkrivanja v revizorjevem poročilu. Obravnavali smo tudi izzive pri njihovem razkrivanju, predvsem uporabo standardiziranih besedil, zahtevnost strokovnega jezika in vprašanje, ali KAM uporabnikom vedno zagotavljajo nove in uporabne informacije. Ugotovili smo, da je njihova uporabnost v veliki meri odvisna od tega, kako razumljivo in okoliščinam revidiranega podjetja prilagojeno so predstavljene. Nato smo analizirali dejavnike, ki vplivajo na razkrivanje KAM. Razdelili smo jih na dejavnike na ravni revidiranega podjetja, dejavnike na ravni revizorja ter dejavnike širšega pravnega in institucionalnega okolja. Med pomembnejšimi so kompleksnost poslovanja, panoga, finančna uspešnost, pomembne računovodske presoje, značilnosti revizijske družbe in revizijskega partnerja, revizijski honorarji ter pravni in regulativni okvir. Ugotovili smo, da posamezni dejavniki praviloma niso samostojni, njihov vpliv pa se lahko razlikuje med državami in raziskavami. Proučili pa smo tudi vpliv KAM na uporabnike računovodskih izkazov, revidirana podjetja in revizorje. KAM lahko uporabnikom zagotovijo boljši vpogled v pomembna področja revizije in povečajo informativno vrednost revizorjevega poročila, vendar njihov učinek ni pri vseh uporabnikih enak. Na strani revidiranih podjetij lahko vplivajo na pozornost poslovodstva do računovodskega poročanja, pri revizorjih pa so povezane z večjo potrebo po strokovni presoji, dokumentiranju, komunikaciji in dodatnih revizijskih postopkih. Na podlagi pregleda literature smo potrdili hipotezi H1 in H3. Ugotovili smo, da razkrivanje KAM lahko povečuje informativno vrednost revizorjevega poročila in da je večja kompleksnost revidiranega podjetja povezana z večjim številom razkritih KAM. Hipotez H2, H4 in H5 na podlagi pregledane literature ni bilo mogoče niti potrditi niti ovreči, saj ugotovitve raziskav niso bile dovolj enotne. Prihodnje raziskave bi bilo smiselno usmeriti predvsem v empirično proučevanje razkrivanja KAM v slovenskem okolju. The purpose of our bachelor’s thesis was to analyse, based on a review of academic and professional literature, the key factors influencing the content and extent of key audit matters (KAMs) disclosed in auditors’ reports, and to examine their impact on audited entities, auditors, and users of financial statements. The study also aimed to determine whether disclosing KAMs increases the informational value of the auditor’s report. A literature review was conducted by analysing and comparing findings from existing Slovenian and international studies and professional literature. We presented the development of the auditor’s report and the reasons for its revision. The traditional auditor’s report was often criticised for being insufficiently informative, as it mainly provided users with the auditor’s opinion on the financial statements as a whole. With the revision of auditor reporting and the introduction of International Standard on Auditing 701, KAMs became an important part of the auditor’s report, providing users with more information about the areas most significant to the audit. In our thesis, we defined KAMs, presented the process of determining them, and explained how they are disclosed in the auditor’s report. We also discussed the challenges related to their disclosure, particularly the use of standardised (boilerplate) wording, the complexity of technical language, and whether KAMs always provide users with new and useful information. We found that their usefulness largely depends on how specific, understandable, and tailored to the circumstances of the audited entity the disclosures are. We then analysed the factors influencing the disclosure of KAMs. These were divided into factors related to the audited entity, the auditor, and the broader legal and institutional environment. The most significant factors include business complexity, industry, financial performance, significant accounting judgements, characteristics of the audit firm and audit partner, audit fees, and the legal and regulatory framework. We found that individual factors are generally not independent and that their effects may differ across countries and studies. We also examined the impact of KAMs on users of financial statements, audited entities, and auditors. KAMs can provide users with better insight into significant areas of the audit and increase the informational value of the auditor’s report. However, their effect is not the same for all users. For audited entities, KAMs may increase management’s attention to financial reporting, while for auditors, they are associated with a greater need for professional judgement, documentation, communication, and additional audit procedures. Based on the literature review, hypotheses H1 and H3 were supported. We found that the disclosure of KAMs can increase the informational value of the auditor’s report and that greater complexity of the audited entity is associated with a greater number of disclosed KAMs. Based on the reviewed literature, hypotheses H2, H4, and H5 could neither be confirmed nor rejected because the findings of the studies were insufficiently consistent. Future research should primarily focus on empirical studies of KAM disclosures in the Slovenian context. revizorjevo poročilo ključne revizijske zadeve MSR 701 dejavniki razkrivanja informativna vrednost razkritij auditor's report key audit matters ISA 701 disclosure factors informational value of disclosures true true false J. Potrč] Slovenski jezik Angleški jezik Diplomsko delo/naloga 2026-08-13 15:33:38 2026-09-09 11:57:00 2026-09-10 03:10:13 0000-00-00 00:00:00 2026 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657.3:657.6 290490883 UN_Potrc_Julija_2026.pdf UN_Potrc_Julija_2026.pdf 1 B46F947808F093710FCBBC4A5679A4EA 81636ee82baade927a403a1970ddb8c6133343285de6dfbcec1467ba4a5b084e 95f87b6a-a5cf-11f1-9be0-00155d0001be https://dk.um.si/Dokument.php?lang=slv&id=211120 Ekonomsko-poslovna fakulteta 0 0 0