Potrebna znanja in izkušnje revizorja ter njihov razvoj

Korun, Vida

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Title:	Potrebna znanja in izkušnje revizorja ter njihov razvoj
Authors:	ID Korun, Vida (Author) ID Zdolšek, Daniel (Mentor) More about this mentor...
Files:	VS_Korun_Vida_2024.pdf (1,33 MB) MD5: 8AD0F2A7F7F81CB72074B72789A9EAD8
Language:	Slovenian
Work type:	Bachelor thesis/paper
Typology:	2.11 - Undergraduate Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	Namen diplomskega dela je bil identificirati in analizirati potrebna znanja ter izkušnje, ki jih revizor potrebuje pri svojem delu na področju revizije računovodskih izkazov in jih bo predvidoma potreboval v prihodnje. Zastavili smo si dva cilja. Prvi cilj diplomskega dela je bil predstaviti znanja in izkušnje (prakso), ki so potrebna za delo revizorja pri reviziji računovodskih izkazov dandanes in v prihodnje. Drugi cilj pa je bil predstaviti možne načine pri pridobivanju znanj in izkušenj za delo revizorja oziroma njihovem razvoju. Potrebna znanja za revizorja so poznavanje pravil revidiranja, pravnih podlag za revidiranje računovodskih izkazov, temeljnih pravnih ureditev gospodarskih družb v Sloveniji, temeljnih načel in veljavne ureditve delovnega prava ter prava socialne varnosti v Sloveniji. Poleg tega mora revizor imeti tudi temeljna znanja o civilnem materialnem pravu ter o temeljnih pravilih računovodenja. Obstajata dva modela kariernih poti za revizorje, ki nakazujeta, koliko let izkušenj naj bi imel revizor pred napredovanjem na naslednjo stopnjo kariere. Ključne kompetence, ki jih morajo imeti revizorji za uspešno opravljanje svojih nalog, vključujejo strategijo, upravljanje odnosov, strokovnost in etiko, spremljanje in nadzor, skrbnost in natančnost, komunikacijske veščine, finančno in poslovodno računovodstvo, davčno svetovanje, poslovno svetovanje in digitalna spoznanja. V velikih revizijskih podjetjih, kot so "Big Four", je karierna pot lahko drugačna kot v manjših revizijskih podjetjih. V prihodnosti pa bo v ospredju razvoja na področju revizije informacijska tehnologija in uporaba orodij za podatkovno analitiko, vizualizacijo in analitičnih orodij za velike količine podatkov. Revizorji bodo morali biti sposobni prepoznati in uporabiti nove tehnologije za izboljšanje kakovosti revizije, upravljati oblačne storitve ter izvajati dodatne ročne testne postopke. Znanje o umetni inteligenci bo prav tako ključno, kot poznavanje podatkovne analitike, strojnega učenja in analize velikih količin podatkov. Revizorji bodo morali biti etični in sposobni reševati etične dileme ter se prilagajati novim tehnologijam in spremembam. Revizorji se morajo tudi izobraževati o obravnavi prevar, pri čemer morajo biti sposobni uporabljati orodja, ki jim omogočajo prepoznavanje nenavadnih transakcij in vzorcev transakcij, ki bi lahko kazali na pomembno prevaro. Omejitev pri pisanju diplomskega dela je bila ta, da smo se omejili na področje revizije računovodskih izkazov oziroma zunanjo revizijo.
Keywords:	revizija, revizor, zunanja revizija, znanje, izkušnje, razvoj
Place of publishing:	Maribor
Publisher:	V. Korun
Year of publishing:	2024
PID:	20.500.12556/DKUM-86340
UDC:	657.6
COBISS.SI-ID:	185753347
Publication date in DKUM:	16.02.2024
Views:	534
Downloads:	220
Metadata:
Categories:	EPF
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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:	13.11.2023

Secondary language

Language:	English
Title:	Required knowledge and skills of an auditor and their development
Abstract:	The aim of the bachelor thesis was to identify and analyze the necessary knowledge and experience that an auditor needs in their work in the field of auditing financial statements and that they are likely to need in the future. We set two objectives. The first objective of the thesis was to present the knowledge and experience (practice) necessary for the work of an auditor in auditing financial statements today and in the future. The second objective was to present possible ways of acquiring knowledge and experience for the work of an auditor or their development. The necessary knowledge for an auditor includes knowledge of auditing rules, legal bases for auditing financial statements, basic legal regulations of companies in Slovenia, basic principles and valid regulations of labour law and social security law in Slovenia. In addition, the auditor must also have basic knowledge of civil material law and basic accounting rules. There are two career path models for auditors, which indicate how many years of experience an auditor should have before advancing to the next career level. Auditors must have competencies to successfully perform their tasks include strategy, relationship management, professionalism and ethics, monitoring and control, diligence and accuracy, communication skills, financial and managerial accounting, tax advisory, business advisory, and digital literacy. The career path in large auditing firms such as the "Big Four", can be different than in smaller auditing firms. In the future, the development of information technology and the use of tools for data analytics, visualization, and analytical tools for large amounts of data will be at the forefront of development in the field of auditing. Auditors will have to be able to identify and use new technologies to improve the quality of auditing, manage cloud services, and perform additional manual testing procedures. Knowledge of artificial intelligence is also crucial, as is knowledge of data analytics, machine learning, and analysis of large amounts of data. Auditors will have to be ethical and able to solve ethical dilemmas and adapt to new technologies and changes. Auditors must also be educated on fraud detection, and be able to use tools that allow them to identify unusual transactions and transaction patterns that could indicate significant fraud. The limitation in writing our bachelor thesis was that we limited ourselves on the area of auditing financial statements (external auditing).
Keywords:	audit, auditor, external audit, knowledge, skills, development

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