ZADOVOLJSTVO NAROČNIKOV S KAKOVOSTJO ZUNANJE REVIZIJE REVIZIJSKIH DRUŽB V SLOVENIJI

Veršič, Patricija

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Title:	ZADOVOLJSTVO NAROČNIKOV S KAKOVOSTJO ZUNANJE REVIZIJE REVIZIJSKIH DRUŽB V SLOVENIJI
Authors:	ID Veršič, Patricija (Author) ID Korošec, Bojana (Mentor) More about this mentor... ID Čančer, Vesna (Comentor)
Files:	MAG_Versic_Patricija_2016.pdf (544,35 KB) MD5: 63B0705CFE9848EFC36958EE1F97BFD3
Language:	Slovenian
Work type:	Master's thesis
Typology:	2.09 - Master's Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	V raziskavi obravnavamo zadovoljstvo naročnikov V Sloveniji s kakovostjo zunanje revizije kot jo zaznava poslovodstvo in vodstveni kader (vodja financ, vodja računovodstva) v oddelku financ in računovodstva. Primerjava je narejena na naročnikih Velike štirice in drugih revizijskih družb. V raziskavi smo uporabili vprašalnik s 23 vprašanji o sestavinah kakovosti in dveh splošnih vprašanjih o zadovoljstvu naročnikov z revizijsko družbo in revizijsko ekipo. Sestavine kakovosti so bile povzete po raziskavah Carcello et al. (1992), Behn et al. (1997), Saxby et al. (2004) in Iskandar et al. (2010). Vprašalnik je povzemal zaznavanje poslovodstva in vodstvenih delavcev v financah in računovodstvu glede sestavin kakovosti revizije in njihovo stopnjo zadovoljstva z revizijo. Rezultati raziskave so pokazali, da naročniki sestavine kakovosti revizijskih družb ocenjujejo z višjo stopnjo strinjanja kot pa sestavine kakovosti revizije, ki se nanašajo na revizijsko ekipo. V raziskavi smo prav tako pokazali, da ni statistične različnosti v zadovoljstvu naročnikov s kakovostjo revizije revizijskih družb Velike štirice in drugih revizijskih družb. Nadaljnja analiza je pokazala, da je zadovoljstvo naročnikov statistično pomembno povezano z naslednjimi štirimi sestavinami kakovosti, ki se nanašajo na družbo: odzivnost na naročnikove potrebe, tehnična usposobljenost pri uporabi računovodskih in revizijskih standardov, zavezanost h kakovosti in neodvisnost. Rezultati so prav tako pokazali, da je zadovoljstvo naročnikov statistično pomembno povezano z naslednjimi sestavinami kakovosti revizije, ki se nanašajo na revizijsko ekipo: prijaznost, zaupanje, komunikacija in izkušnje z naročnikom in panogo.
Keywords:	revizija, zadovoljstvo naročnikov s kakovostjo revizije, sestavin kakovosti revizije
Place of publishing:	Maribor
Publisher:	[P. Veršič]
Year of publishing:	2016
PID:	20.500.12556/DKUM-58753
UDC:	657.6
COBISS.SI-ID:	12489244
NUK URN:	URN:SI:UM:DK:GTRNQX2U
Publication date in DKUM:	14.09.2016
Views:	1676
Downloads:	198
Metadata:
Categories:	EPF
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Secondary language

Language:	English
Title:	Audit Client Satisfaction with Audit Companies in Slovenia
Abstract:	This study examines client satisfaction over audit service in Slovenia as perceived by the company management and employees in finance and accounitng department (CFO, head of accounitng) and its relationships with audit quality attributes. Comparisons of audit client satisfaction are made between Big 4 and non-Big 4 firms. The study employs the Carcello et al. (1992), Behn et al. (1997), Saxby et al. (2004) and Iskandar et al. (2010) research instrument consisting of 23 questionnaires of audit quality attributes and two items of client satisfaction of audit performance at the firm and team levels. The questionnaire solicits perceptions of management and employees in finance and accounting department over the quality attributes of auditors and their level of satisfactions with audit services. Results show that quality attributes of audit firm are ranked higher than quality attributes of audit team. There is no significant difference in client satisfaction over the performance of audit between the Big 4 and non-Big 4. Further analysis shows that client satisfaction is significantly related to four audit firm quality attributes, i.e., responsiveness, knowledgeability of accounting and auditing standards, commitment of audit firm to quality audit and independence. Results also show that client satisfaction is significantly related to certain quality attributes of audit team, i.e. politeness, trustworthiness, communication with client and experience with client and industry.
Keywords:	audit, audit client satisfaction, audit quality attributes

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