Napredek v reviziji: prehod od tradicionalnih metod v revizijskih postopkih k naprednim

Tičić, Anja

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Title:	Napredek v reviziji: prehod od tradicionalnih metod v revizijskih postopkih k naprednim
Authors:	ID Tičić, Anja (Author) ID Kolar, Iztok (Mentor) More about this mentor...
Files:	MAG_Ticic_Anja_2025.pdf (1,48 MB) MD5: B18880ADACD305ECEF8E815910C30850
Language:	Slovenian
Work type:	Master's thesis/paper
Typology:	2.09 - Master's Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	V magistrskem delu z naslovom »Napredek v reviziji: prehod od tradicionalnih metod v revizijskih postopkih k naprednim« se osredotočamo na prehod revizijskih metod, ki se v zadnjih desetletjih soočajo z ogromnimi spremembami, predvsem zaradi vpliva tehnološkega razvoja. V preteklosti je glavnina revizijskega dela temeljila na ročnem pregledovanju dokumentov, na terenskem delu revizorjev in na neposrednem zbiranju revizijskih dokazov, medtem ko se danes način izvajanja revizijskih postopkov in način zbiranja dokazov bistveno razlikuje v primerjavi z preteklostjo. Danes v ospredje stopajo računalniško podprti revizijski postopki in izvajanje teh s pomočjo avtomatizacije, umetna inteligenca in podatkovna analitika. Najprej začnemo s zgodovinsko predstavitvijo razvoja revizije, kjer je mogoče jasno opaziti prehod iz obdobja, ko je bil glavni cilj revizije odkrivanje napak in prevar v računovodskih knjigah, k sodobnim pristopom, ki temeljijo na zagotavljanju višje stopnje zanesljivosti, učinkovitosti in sprotne analize podatkov. Posebno pozornost namenjamo primerjavi med tradicionalnimi in naprednimi tehnološko podprtimi metodami, kjer se ugotavlja, da nove metode ne le, da zmanjšujejo možnost človeških napak, ampak tudi omogočajo bolj celovito obravnavo podatkovnih sklopov ter hitrejše prepoznavanje možnosti obstoja tveganj. Izpostavljamo številne prednosti in slabosti uporabe tradicionalnih in naprednih metod, ter kako se tega poslužujejo revizijska podjetja po Svetu. V praktičnem delu naloge so predstavljeni rezultati kvalitativne raziskave, ki smo jo izvedli s pomočjo intervjujev revizorjev v slovenskih revizijskih družbah, želeli smo ugotoviti kakšne metode oziroma način izvajanja revizijskih postopkov uporabljajo revizorji v Sloveniji. Rezultati pridobljenih odgovorov nakazujejo, da večina revizorjev v Sloveniji že uporablja napredne metode pri izvajanju posla revizije, in da lahko v prihodnosti pričakujemo še večji napredek na področju revizijske tehnologije. Ugotovljeno je, da napredne metode, ki so tehnološko podprte, čedalje bolj zmanjšujejo potrebo po fizični prisotnosti revizorjev na lokaciji revidirancev. Ne glede na vse naštete prednosti tehnološko podprtih naprednih metod, ki jih omenjamo, človeška presoja čedalje ostaja ključna, še posebej pri interpretaciji rezultatov. V zaključku magistrskega dela pa se osredotočamo na prihodnosti revizije in potrebna znanja ter kompetence, ki jih bodo morali imeti revizorji v prihodnosti.
Keywords:	Revizija, tradicionalni postopki, napredek v reviziji, prehod k tehnologiji, revizijska tehnologija.
Place of publishing:	Maribor
Publisher:	A. Tičić
Year of publishing:	2025
PID:	20.500.12556/DKUM-93349
UDC:	657.6
COBISS.SI-ID:	242194435
Publication date in DKUM:	11.07.2025
Views:	204
Downloads:	113
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:	20.06.2025

Secondary language

Language:	English
Title:	Progress in auditing: transition from traditional methods in auditing procedures to advanced ones
Abstract:	In the master’s thesis titled “Progress in Auditing: Transition from Traditional Methods to Advanced Procedures”, we focus on the transformation of auditing methods, which in recent decades have undergone significant changes, primarily due to technological advancements. In the past, most auditing work was based on manual inspection of documents, fieldwork by auditors, and direct collection of audit evidence. Today, however, the implementation of audit procedures and the collection of evidence differ significantly from earlier practices. Computer-assisted auditing procedures, automation, artificial intelligence, and data analytics have now come to the forefront. We begin with a historical overview of the development of auditing, where a clear shift can be observed—from a period when the primary goal of auditing was the detection of errors and fraud in accounting records, to modern approaches that aim to ensure a higher level of reliability, efficiency, and real-time data analysis. Special attention is given to comparing traditional methods with technologically advanced approaches. The findings show that advanced methods not only reduce the likelihood of human error but also enable more comprehensive data analysis and faster identification of potential risks. We highlight numerous advantages and limitations of both traditional and advanced methods, and examine how auditing firms around the world are adopting them. In the empirical part of the thesis, we present the results of a qualitative study conducted through interviews with auditors from Slovenian auditing firms. The purpose was to explore what methods and procedures are currently being used by auditors in Slovenia. The findings suggest that most auditors in Slovenia already employ advanced methods in their auditing work, and that further technological progress in the field of auditing is expected in the near future. It was also found that technologically supported methods increasingly reduce the need for auditors to be physically present at the client’s location. Nevertheless, despite all the advantages of technologically advanced methods, human judgment remains essential—especially when it comes to interpreting results.In the conclusion of the thesis, we focus on the future of auditing and the knowledge and competencies auditors will need to possess in order to adapt and succeed in a rapidly evolving digital environment.
Keywords:	Auditing, traditional procedures, progress in auditing, transition to technology, auditing technology

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