Analiza predlogov preoblikovanja revizijske ureditve v Veliki Britaniji iz obdobja 2020-2023

Makovec, Til

| | SLO | ENG | Cookies and privacy

Bigger font | Smaller font

First page > Show document

Show document

Title:	Analiza predlogov preoblikovanja revizijske ureditve v Veliki Britaniji iz obdobja 2020-2023
Authors:	ID Makovec, Til (Author) ID Zdolšek, Daniel (Mentor) More about this mentor...
Files:	VS_Makovec_Til_2023.pdf (1,68 MB) MD5: 8573B1238C05E79DC9C13FAD085AD8DC
Language:	Slovenian
Work type:	Bachelor thesis/paper
Typology:	2.11 - Undergraduate Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	V diplomskem delu smo naredili analizo predlogov preoblikovanja revizijske ureditve v Veliki Britaniji iz obdobja 2020–2023. V Veliki Britaniji je na desetine milijonov ljudi odvisnih, neposredno ali posredno, od revizij, ki zagotavljajo, da revidirana podjetja resnično poročajo o svojem delovanju. Nezanesljivi računovodski izkazi lahko privedejo do napačne naložbene odločitve in spodkopavanja nadzora delničarjev, kar posledično ogroža delovna mesta ljudi, njihove pokojnine (v anglosaksonskem svetu) in prihranke. Razpoložljivost zanesljivih informacij o finančnem položaju in uspešnosti revidiranih podjetij je ključnega pomena za zagotavljanje zaupanja, ki je potrebno za pravilno delovanje tržnega gospodarstva, kot je gospodarstvo Velike Britanije. Pomisleki glede revizijske ureditve v Veliki Britaniji so se pojavili, predvsem ob propadu podjetja Carillion, januarja 2018, ki velja za največji korporativni neuspeh Velike Britanije v zadnjih desetletjih. Podjetje Carillion je bilo drugo največje gradbeno podjetje v Veliki Britaniji. Na pobudo vlade Velike Britanije so bila nato pripravljena tri poročila s strani neodvisnih organov in posameznikov, ki so predlagala številne spremembe revizijske ureditve v Veliki Britaniji. Decembra 2018 je izšlo neodvisno poročilo o Svetu za računovodsko poročanje (FRC), na podlagi pregleda, ki ga je opravil sir John Kingman, ob podpori svetovalne skupine. Glavni izsledek tega poročila je predlog, da se Svet za računovodsko poročanje (FRC) nadomesti z neodvisnim zakonskim nadzornikom, imenovanim Agencija za revidiranje, poročanje in upravljanje (ARGA). Poročilo pa je vsebovalo skupaj kar 83 predlogov za spremembe. Leta 2019 pa je izšlo poročilo, ki ga je pripravil sir Donald Brydon, ob pomoči svetovalnega odbora in svetovalne skupine revizorjev, kjer se je osredotočil na kakovost in uspešnost revizije s poudarkom na tem, kako bi lahko razvili proces revizije in revizorjevo poročilo tako, da bi bolje služil potrebam uporabnikov in širšemu javnemu interesu. Končno poročilo pa je vsebovalo 64 predlogov za spremembe, med drugim ponovno opredelitev revizije in njenega namena, vzpostavitev stroke za revidiranje podjetij, ki jo bodo usmerjala načela, vzpostavitev mehanizmov za spodbujanje večjega sodelovanja delničarjev pri reviziji in z revizorji. Istega leta pa je izšlo tudi poročilo Urada za konkurenco in trge (CMA), ki je izvedel tržno študijo obvezne revizije, da bi ugotovil, ali revizijski trg deluje tako dobro, kot bi moral. Poročilo pa je vsebovalo štiri predloge za spremembe, med drugim ukrepe za večji nadzor nad revizijskimi komisijami, ukrepe za ublažitev posledic težav ali propada revizijskega podjetja iz velike četverice, predloge za operativno razdelitev med revizijsko in nerevizijsko dejavnostjo velike četverice. Vsak pregled je priporočil nujnost reforme revizijske ureditve v Veliki Britaniji. Po preučitvi le-teh je marca 2021 Ministrstvo za podjetništvo, energetsko in industrijsko strategijo objavilo Belo knjigo, v kateri je podalo predloge za obsežne spremembe vlog in odgovornosti direktorjev, delničarjev, revizorjev in revizijskega nadzornika, da bi spodbudili dvig standardov na področju revizije. Predlaga se, med drugim, vzpostavitev novega nadzornika na področju revidiranja (ARGA), obravnava velikih zasebnih podjetij z več kot 750 zaposlenimi in letnim prometom nad 750 milijonov funtov (847,5 milijonov evrov) kot subjektov javnega interesa (gre za merilo 750:750). Naredili smo tudi primerjavo bistvenih predlaganih sprememb v Veliki Britaniji s stanjem v Sloveniji na področju revizijske ureditve. Primerjali smo naslednja področja: kdo je nadzornik, naloge nadzornika, namen revizije, opredelitev subjekta javnega interesa ter odgovornost direktorjev revidiranih podjetij. Prišli smo do sklepa, da je nekaj zadev v Veliki Britaniji urejenih enako kot v Sloveniji, na primer obe državi imata definicijo subjektov javnega interesa podedovani iz Evropske unije, nekaj zadev pa se tudi razlikuj
Keywords:	revizija, reforma, revizijski trg, veliki štirje, Velika Britanija, Slovenija.
Place of publishing:	Maribor
Publisher:	T. Makovec
Year of publishing:	2023
PID:	20.500.12556/DKUM-84422
UDC:	657.6(410)
COBISS.SI-ID:	159246851
Publication date in DKUM:	19.07.2023
Views:	655
Downloads:	147
Metadata:
Categories:	EPF
:	Copy citation

Average score:	(0 votes)
Your score:	Voting is allowed only for logged in users.
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-NC-ND 4.0, Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International

Link:	http://creativecommons.org/licenses/by-nc-nd/4.0/
Description:	The most restrictive Creative Commons license. This only allows people to download and share the work for no commercial gain and for no other purposes.
Licensing start date:	06.06.2023

Secondary language

Language:	English
Title:	Study of reform proposals of the United Kingdom´s audit system from 2020-2023
Abstract:	In this thesis, we have analysed the proposals from 2020-2023 for reforming the UK's auditing system. Tens of millions of people in the UK depend, directly or indirectly, on audits to help ensure that audited companies report truthfully on their performance. Unreliable financial statements can led to wrong investment decisions and undermine shareholder control, putting people's jobs, pensions (in the Anglo-Saxon world) and savings at risk. The availability of reliable information on the financial position and performance of audited companies is vital to ensure the confidence needed for the proper functioning of a market economy such as the UK economy. Concerns about the UK's auditing system have been raised, notably by the collapse of Carillion in January 2018, which is widely regarded as the UK's biggest corporate failure in decades. Carillion was the second largest construction company in the UK. The UK Government subsequently initiated three reports by independent bodies and individuals, which proposed a number of changes to the UK's auditing system. In December 2018, an independent report on the Financial Reporting Council (FRC) was published, based on a review carried out by Sir John Kingman, with the support of an advisory group. The main outcome of this report is the proposal to replace the Financial Reporting Council (FRC) with an independent statutory supervisor called the Audit, Reporting and Governance Authority (ARGA). In total, the report contained 83 proposals for changes to the auditing system. In 2019 another report was issued by Sir Donald Brydon, with the assistance of the Advisory Board and the Auditor Advisory Group, focusing on audit quality and performance, with an emphasis on how the audit process and auditor’s report could be developed to better serve the needs of users and the wider public interest. The final report, however, contained 64 proposals for change, including redefining the audit and its purpose, establishing a principles-led corporate audit profession and establishing mechanisms to encourage greater shareholder engagement in the audit and with auditors. In the same year, the Competition and Market Authority (CMA) published a report which carried out a market study on statutory audit to determine whether the audit market was working properly as it should. The report, however, contained four proposals for change, including measures to control audit committees, measures to mitigate the consequences of the difficulties or failure of a Big four audit firm, and proposals for an operational split between the audit and non-audit practices of the Big Four. Each review has recommended the need for reform the UK's auditing system. After considering these, in March 2021 the Department for Business, Energy and Industrial Strategy (BEIS) published a White Paper setting out proposals for wide-ranging changes to the roles and responsibilities of directors, shareholders, auditors and the audit monitor to drive up standards in the audit profession. Proposals include the creation of a new auditing regulator (ARGA), the treatment of a large private companies with more than 750 employees and an annual turnover of more than 750 million pounds (847,5 million euros) as public interest entities (the criterion is 750:750). We have also compared the main proposed changes in the UK with the current Slovenian auditing system. We compared the following areas: who is the supervisor, the duties of the supervisor, the purpose of an audit, the definition of a public interest entity and the responsibilities of directors. We have come to the conclusion that some matters in Great Britain are regulated in the same way as in Slovenia, for example both countries have the definition of a public interest entity inherited from the European Union, and some things vary, such as the funding and accountability of the supervisor and the purpose of the audit. In Great Britain, the responsibility of the supervisor is greater and its decisi
Keywords:	audit, reform, audit market, Big four, Great Britain, Slovenia.

Comments

Leave comment

You must log in to leave a comment.

Comments (0)

0 - 0 / 0

There are no comments!

Back