POMEN ZUNANJE REVIZIJE BANKE ZA USPEŠNOST POSLOVANJA BANKE

Murko, Janja

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Title:	POMEN ZUNANJE REVIZIJE BANKE ZA USPEŠNOST POSLOVANJA BANKE
Authors:	ID Murko, Janja (Author) ID Lutar Skerbinjek, Andreja (Mentor) More about this mentor... ID Markovič Hribernik, Tanja (Comentor)
Files:	UNI_Murko_Janja_2013.pdf (1,38 MB) MD5: 9B3992064610B7CDFFE8D54BAB09CE3C PID: 20.500.12556/dkum/0c347452-9402-488e-a41d-aa9ce8954dc3
Language:	Slovenian
Work type:	Undergraduate thesis
Typology:	2.11 - Undergraduate Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	Poslovne banke so izpostavljene strožji zakonodaji ter večjemu nadzoru, v primerjavi z drugimi gospodarskimi družbami. Klub temu, pa napake, ki so povzročile zadnjo finančno krizo niso bile pravočasno ugotovljene, niti na večje težave niso opozorili zunanji revizorji – kot neodvisni in nepristranski strokovnjaki. Na revizorjeva mnenja se zanaša tako javnost, kot nadzorniki v bankah, zato je visoko kvalitetna opravljena zunanja revizija zelo pomembna. Različne interesne skupine zanimajo namreč različni računovodski kazalniki, visoko-kvalitetno opravljena zunanja revizija pa daje zagotovilo, da so finančni izkazi zanesljivi in da se lahko tržni udeleženci in bančni nadzorniki zanašajo na njih. Ugotovili smo, da pri vprašanju kvalitete revizije ni enoznačnega merila, kajti upoštevati je potrebno več vidikov, ki označujejo kvaliteto revizije - inpute, outpute in dejavnike povezanosti. Prav tako pa je pomembno upoštevati dejstvo, da različne interesne skupine, zaznavajo kvaliteto revizije drugače. Na podlagi statistične raziskave je bilo potrjeno, da so računovodski kazalniki in kazalniki kvalitete revizije pomemben vir informacij o prihodnosti delovanja bank. Proučevani kazalniki tudi potrjujejo, da je kriza v ZDA nastala zaradi kreditnih problemov in tako še dodatno potrjujejo uporabnost računovodskih kazalnikov. V Evropsko Unijo se je finančna kriza razširila z okuženimi vrednostnimi papirji, pokazala pa je na slabosti v sistemu upravljanja finančnih institucij ter slabem nadzornem sistemu nad revizijskimi družbami. V ta namen Evropska komisija pripravlja zakonodajne spremembe na področju korporativnega upravljanja finančnih institucij, za zagotavljanje kvalitete revizije pa na področju revizijske zakonodaje in nadzora na evropski ravni (in ne samo na nacionalni ravni) nad revizijskimi družbami.
Keywords:	Zunanja revizija banke, kvaliteta zunanje revizije, računovodski in revizijski kazalniki banke, reforme v evropski bančni in revizijski zakonodaji.
Place of publishing:	Ptuj
Publisher:	[J. Murko]
Year of publishing:	2013
PID:	20.500.12556/DKUM-39296
UDC:	657.6
COBISS.SI-ID:	11368732
NUK URN:	URN:SI:UM:DK:YHZWBK6Q
Publication date in DKUM:	26.03.2013
Views:	2071
Downloads:	302
Metadata:
Categories:	EPF
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Secondary language

Language:	English
Title:	THE IMPORTANCE OF AN EXTERNAL AUDIT OF A BANK FOR A SUCCESSFUL BANK PERFORMANCE
Abstract:	Commercial banks are exposed to more stringent regulations and higher level of supervision, compared to other companies. Although, failures, that led to the last financial crisis were not founded (established) on time and not even external auditors have not provide forewarning of emerging issues - as independent and objective experts. On auditors opinions relies general public and also supervisors in banks which increases the importance of the high-quality external audit. Different stakeholders consider various accounting variables and high-quality external audit ensures that financial statement are reliable, so that market and bank supervisors can depend on. We concluded that in question of audit quality there is no unique measurement because it is important to consider different aspects that define audit quality – inputs, outputs and context factors. We also have to consider different variations in stakeholders’ perspectives of perception of audit quality. The statistic study documents that accounting variables and audit quality variables are important indications of predicting bank functioning in the future. Estimated variables confirm that the recent banking crisis in the USA was caused by credit problems and that even deepens the usefulness of accounting variables. Into the European Union the last financial crisis was brought with no-coverage securities and it has also shown on the disadvantages in current system of corporate governance of financial institutions and also on lack of audit supervision. To this matter the European Commission is preparing same changes in corporate governance of financial institutions. For maintenance of high-quality audit there are changing audit legislation and supervision on European level (and not just on national level) for audit firms.
Keywords:	External audit of bank, external audit quality, accounting and auditing variables of bank, reforms in banking and auditing system in EU.

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