| | SLO | ENG | Cookies and privacy

Bigger font | Smaller font
First page > Show document

Show document Help

Title:Analiza revizorjevih poročil o preiskavi računovodskih izkazov v sloveniji za leti 2017 in 2018
Authors:ID Gajšek, Urška (Author)
ID Zdolšek, Daniel (Mentor) More about this mentor... New window
Files:.pdf VS_Gajsek_Urska_2021.pdf (4,82 MB)
MD5: 12882ED4D28A1FD8E60ED1E1772AAE47
PID: 20.500.12556/dkum/cc716318-5ab7-468e-86ad-0968faf98777
 
Language:Slovenian
Work type:Diploma project paper
Typology:2.11 - Undergraduate Thesis
Organization:EPF - Faculty of Business and Economics
Abstract:Delo diplomskega projekta proučuje preiskavo računovodskih izkazov iz preteklosti. V teoretičnem delu je predstavljen pomen preiskave računovodskih izkazov, njena primerjava oziroma razlika z revizijo, ki je pogosto enačena s preiskavo. Na kratko je opisan postopek preiskave od samega začetka preiskave – to je do sklenitve revizorja in organizacije za posel do samega poročanja v poslu. Prikazani so sklepi, ki jih poda revizor pri preiskavi računovodskih izkazov. Za posamezni primer sklepa so navedeni tudi primeri, kdaj se sklep izda, pod kakšnimi pogoji se izda in kakšna je razlaga revizorja pri posameznem sklepu. V raziskavi je predstavljeno tudi Poročilo o preiskavi neodvisnega revizorja, ki ga na koncu posla o preiskavi izda revizor in v katerem izrazi sklep, ki ga je sprejel z različnimi postopki poizvedovanja pri poslovodstvu in drugih v organizaciji, ter različnimi analitičnimi postopki. Praktični del temelji na preiskavi 127 revizijskih poročil neodvisnega revizorja pri preiskavi računovodskih izkazov iz let 2017 in 2018. Delo diplomskega projekta v praktičnem delu preiskuje ali posamezno poročilo neodvisnega revizorja vsebuje vse potrebne sestavine, ki jih predpisuje MSP 2400. V preiskavi je bilo ugotovljeno, da je večina revizorjevih poročil v skladu z Prenovljenim MSP 2400. Hipotezi, ki smo si jih zastavili na začetku raziskave smo s pomočjo natančne analize lahko potrdili. Večina revizorjevih sklepov v preiskavah računovodskih izkazov so sklepi, ki so brez pridržkov, saj je v 81,11 % predelanih poročilih revizor izrazil sklep brez pridržkov. Revizorjeva poročila o preiskavah računovodskih izkazov so skladna z MSP 2400, saj so bila v približno 95 % revizorjeva poročila skladna z Prenovljenim MSP 2400.
Keywords:Revizorjeva preiskava, Revizor, Revizorjevo poročilo o preiskavi, Analiza, Slovenija
Place of publishing:[Maribor
Publisher:U. Gajšek
Year of publishing:2021
PID:20.500.12556/DKUM-80384 New window
UDC:657.6
COBISS.SI-ID:88673283 New window
Publication date in DKUM:09.12.2021
Views:1245
Downloads:102
Metadata:XML DC-XML DC-RDF
Categories:EPF
:
Copy citation
  
Average score:(0 votes)
Your score:Voting is allowed only for logged in users.
Share:Bookmark and Share



Hover the mouse pointer over a document title to show the abstract or click on the title to get all document metadata.

Licences

License:CC BY 4.0, Creative Commons Attribution 4.0 International
Link:http://creativecommons.org/licenses/by/4.0/
Description:This is the standard Creative Commons license that gives others maximum freedom to do what they want with the work as long as they credit the author.
Licensing start date:10.09.2021

Secondary language

Language:English
Title:Analysis of practitioner's review reports for slovenia (in years 2017 and 2018
Abstract:This bachelor thesis work examines the financial statements review. The theoretical part presents the the financial statements review, its comparison with and differences to a financial statements audit, which is often perceived as audit. The process of the review is described in detail, from the very start of the review – that is from the appointment of the practitioner and engagement agreement and to the actual conduct of the entire engagement. We present the conclusions that can be issued by practitioner when reviewing the financial statements. For each conclusion, examples are also given, when conclusion is made, the conditions under which it is made, and the practitioner's interpretation on each conclusion. In our research we present also the Independent Practitioner's report on Financial statements review, which is issued by the practitioner at the end of the review engagement. In it practitioner expresses the conclusion reached through various processes of review among management and others in the organisation, and various analytical processes. The practical part is based on research of 127 audit reports by an independent auditor in 2017 and 2018 financial statements. The practical part of the thesis investigates whether the individual audit reports by an independent auditor contain all the required components of data that are in accordance with the MSP 2400. The investigation concluded that most of the auditor's reports were in line with the renewed MSP 2400. By careful analysis of the data, we were able to confirm the hypotheses we set at the begiNning of this research. The majority of the auditor's final conclusions of the financial statements are conclusions without hesitation. The conclusion without hesitation was expressed in 81,11% of the processed reports. The auditor's reports of the financial statements are in line with the MSP 2400, as approximately 95% of the auditor's reports were found to be consistent with the renewed MSP 2400.
Keywords:Practitioner's review, Practitioner, Practitioner's report, Analysis, Slovenia


Comments

Leave comment

You must log in to leave a comment.

Comments (0)
0 - 0 / 0
 
There are no comments!

Back
Logos of partners University of Maribor University of Ljubljana University of Primorska University of Nova Gorica