Vpliv delovnega okolja na ravnanje izvajalcev revidiranja

Chagorska, Hristina

| | SLO | ENG | Cookies and privacy

Bigger font | Smaller font

First page > Show document

Show document

Title:	Vpliv delovnega okolja na ravnanje izvajalcev revidiranja
Authors:	ID Chagorska, Hristina (Author) ID Zdolšek, Daniel (Mentor) More about this mentor...
Files:	UN_Chagorska_Hristina_2024.pdf (940,36 KB) MD5: 272138C759CBAFBD27A7FD668C0FF782
Language:	Slovenian
Work type:	Bachelor thesis/paper
Typology:	2.11 - Undergraduate Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	V diplomskem delu analiziramo vpliv delovnega okolja na ravnanje izvajalcev revidiranja. Namen je ugotoviti, kateri dejavniki vplivajo na delovno okolje in s tem na ravnanje izvajalcev revidiranja. Na podlagi pregleda ugotovitev iz preteklih raziskav različnih avtorjev proučimo, kako različni dejavniki vplivajo na zadovoljstvo izvajalcev revidiranja pri delu. Na začetku diplomskega dela opredimo pojem delovno okolje, kaj predstavlja delovno okolje za izvajalce revidiranja. Na podlagi različnih študij predstavimo, kako poteka delo v revizijski skupini in kakšna je sestava revizijske skupine. Nato predstavimo, kako stres vpliva na revizijsko skupino, kakšna je komunikacija med člani revizijske skupine in kako delo v revizijski skupini vpliva na zadovoljstvo izvajalcev revidiranja pri delu. Dodatno predstavimo delovno okolje v večjih revizijskih podjetjih. Osredotočili smo se na raziskave, ki obravnavajo dejavnike, ki vplivajo na to, da zaposleni iščejo kariero v velikih revizijskih podjetjih. Opredelimo tudi pomen kulture v revizijskem podjetju, kako kultura vpliva na kakovost revidiranja in organizacijsko zavezanost revizorjev revizijskemu podjetju. Rezultati preteklih raziskav nam kažejo, kakšna je atraktivnost poklica revizorja za nove zaposlene, kako jo ohraniti in izboljšati, ter katere dejavnike vplivajo na revizorjevo odločitev, da ostane ali zapusti poklic revizorja. V osrednjem delu diplomskega dela predstavimo ugotovitve avtorjev glede pozitivnih (ugodnih) in negativnih (neugodnih) dejavnikov delovnega okolja, ki vplivajo na ravnanje izvajalcev revidiranja. Ugotovimo, da lahko stres zaradi obremenitev dela in pomanjkanja časa zmanjša kakovost revidiranja. Delovna obremenitev zmanjša zadovoljstvo pri delu. Na podlagi pregleda raziskav ugotovimo, da lahko poistovetenje z revidiranim podjetjem in odsotnost menjavanja revizorjev zmanjšata kakovost revidiranja zaradi povečanja konfliktov med revizorjem in revidiranim podjetjem. Na podlagi pregleda raziskav ugotovimo, da dejavniki možnosti fleksibilnega dela, možnosti napredovanja izvajalcev revidiranja in učenja izvajalcev revidiranja, izboljšajo zadovoljstvo pri delu in s tem izboljšajo kakovost revidiranja. V sklepnem delu diplomskega dela na podlagi proučitve in ugotovitev iz preteklih raziskav podamo predloge za možne odprave neugodnih in izboljšave ugodnih dejavnikov delovnega okolja v revizijskih podjetjih.
Keywords:	revizijsko podjetje, revizor, izvajalec revidiranja, delovno okolje, kakovost revidiranja, stres, zadovoljstvo pri delu.
Place of publishing:	Maribor
Publisher:	H. Chagorska
Year of publishing:	2024
PID:	20.500.12556/DKUM-89571-1b72c1e3-44e9-5de4-29bc-d7995a2d9e13
UDC:	331.44:657.6
COBISS.SI-ID:	206663939
Publication date in DKUM:	06.09.2024
Views:	219
Downloads:	53
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:	22.07.2024

Secondary language

Language:	English
Title:	The influence of the work environment on the conduct of audit practitioners
Abstract:	In this bachelor’s degree thesis, we analyse the work environment's effect on audit practitioners' conduct. The aim was to find out which factors influence the work environment and, thus, the conduct of audit practitioners. Based on past research and a review of the findings of various authors, we find out how various factors affect the satisfaction of audit practitioners at work. At the beginning of the bachelor’s degree thesis, we define the work environment and what constitutes a work environment for audit practitioners. Based on various studies, we present how the work in the audit team is carried out and the composition of the audit team. Then outline how stress affects the audit team, the communication between the members of the audit team, and how work in the audit team affects the satisfaction of the audit practitioners at work. In addition, we present the working environment in big audit firms. We focus on research that addresses the factors that influence employees to seek careers in big audit firms. We also define the importance of culture in an audit firm. We outline how culture affects audit quality and auditors' organizational commitment to the audit firm. The results of previous studies show us the attractiveness of the auditing profession for new employees, how to maintain and improve it, and which factors influence the auditor's decision to stay or leave the auditing profession. In the central part of the bachelor’s degree thesis, we present the findings of the authors regarding the positive (favourable) and negative (unfavourable) factors of the working environment which influence the conduct of audit practitioners. We conclude that stress due to work overload and lack of time can reduce the audit quality. Workload decreases job satisfaction. Based on a review of the research, we confirm that identification with the auditee and the absence of auditor rotation can reduce the audit quality due to increased conflicts between the auditor and the auditee. Based on reviewed studies, we conclude that factors such as flexible work opportunities, career advancement opportunities for audit practitioners, and auditor training improve job satisfaction and thereby enhance the audit quality. Finally, based on past research findings, we make suggestions for the possible elimination of unfavourable factors and improvement of favourable factors of the working environment in audit firms.
Keywords:	audit firm, auditor, audit practitioner, work environment, audit quality, stress, job satisfaction.

Comments

Leave comment

You must log in to leave a comment.

Comments (0)

0 - 0 / 0

There are no comments!

Back