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Title:Delo na daljavo v revizijskih podjetjih
Authors:ID Jagodič, Katarina (Author)
ID Zdolšek, Daniel (Mentor) More about this mentor... New window
Files:.pdf VS_Jagodic_Katarina_2026.pdf (953,72 KB)
MD5: CB78C939D0B0D1AD53A9081DBF75A9ED
 
Language:Slovenian
Work type:Bachelor thesis/paper
Typology:2.11 - Undergraduate Thesis
Organization:EPF - Faculty of Business and Economics
Abstract:Namen raziskave je preučiti delo na daljavo v revizijskih podjetjih. In sicer, med drugim kakšen je bil način njihovega dela med in po pandemiji Covid-19. Zanimalo nas je tudi, ali se je trend dela na daljavo v revizijskih podjetjih nadaljeval tudi po koncu pandemije. Raziskali smo, kakšne so prednosti in slabosti dela na daljavo, katera prilagajanja so bila potrebna zaradi dela na daljavo ter ali se je kakovost dela revizijskih podjetij zaradi novega načina dela spremenila. Z revidiranjem se ukvarjajo revizijska podjetja, revizijo pa izvajajo pooblaščeni revizorji. Med pandemijo Covid-19 se je razširilo delo na daljavo. Organizacije in zaposleni so morali zaradi nastalih okoliščin zelo hitro vpeljati novosti in se prilagoditi tovrstnemu delu, ki je prineslo mnoge izzive: tehnološki izziv, občutek nenehne povezanosti z delom, uvajanje novih metod komunikacije, nezmožnost osebne revizije, ovire pri uvajanju novih sodelavcev in usklajevanje osebnega ter poklicnega življenja. Revizorji so med pandemijo razvili alternativne metode dostopa do potrebne dokumentacije, pri čemer so se opirali na napredek tehnologije. Uporabljali so na primer programsko opremo Share-Point, prenose v živo in drone. Da se kakovost revizije med pandemijo ne bi zmanjšala, so revizijska podjetja poiskala alternative: sestanki so se preselili na splet, razvijali so alternativne metode dostopa do dokumentacije, podaljševali so roke oddaje dokumentov, uvedli so tudi oprostitev inšpekcijskih pregledov in vlagali več sredstev v revizijske postopke in tehnologijo. Delo na daljavo je vplivalo le na učinkovitost revizije, ne pa na kakovost revidiranja ali na zadovoljstvo revizorjev z delom. Tudi po koncu pandemije Covid-19 je pri revidiranju delo na daljavo še vedno zelo razširjeno. Takšno delo prinaša slabosti, na primer ločevanje zasebnega in poklicnega življenja, slabši proces socializacije znotraj revizijskih podjetij, manj interakcij v skupini, pomanjkanje neverbalne komunikacije, več časa za pripravo in deljenje dokumentov ter večjo odvisnost od tehnologije. Delo na daljavo pa prinaša tudi prednosti: bolj fleksibilen program dela, prihranjen čas za vožnje, odpravljene so geografske omejitve in znižani so stroški pri revidiranih podjetjih. Revizijska podjetja pričakujejo, da bo prihodnja oblika dela temeljila na modelu revizijskega dela, ki je bolj hibridna (to je kombinacija delo s prisotnostjo revizorja v pisarni ter na terenu in dela na daljavo). V raziskavi hipoteza, da so se med pandemijo Covid-19 pojavili novi izzivi za zaposlene v revizijskih podjetjih zaradi dela na daljavo, je potrjena, saj več avtorjev navaja številne nove izzive, kot so uvajanje tehnologij, omejen dostop do dokazov in usposabljanje novih zaposlenih. Hipoteza, da revidiranje na daljavo prinaša več prednosti kot slabosti, je bila zavrnjena, saj različni viri navajajo tako slabosti kot prednosti, pri čemer prevladujejo navedbe o slabostih (kot so na primer slabša komunikacija in socializacija). Hipoteza, da bo prihodnji model revizijskega dela kombinacija dela na daljavo in prisotnosti na terenu oziroma v pisarni, je delno potrjena, saj več avtorjev meni, da bo hibridni model prevladal, kljub ostalim izzivom dela na daljavo.
Keywords:revizijsko podjetje, revizor, delo na daljavo, revizije na daljavo, mlajši revizorji, pandemija, COVID-19
Place of publishing:Maribor
Publisher:K. Jagodič]
Year of publishing:2026
PID:20.500.12556/DKUM-95506 New window
UDC:331:657.6
COBISS.SI-ID:290473475 New window
Publication date in DKUM:09.09.2026
Views:54
Downloads:0
Metadata:XML DC-XML DC-RDF
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:25.09.2025

Secondary language

Language:English
Title:Remote work in audit firms
Abstract:The purpose of the research is to examine remote work in auditing companies, specifically how their work practices functioned during and after the Covid-19 pandemic. We were also interested, if the trend of remote work in auditing companies continued after the pandemic ended. We explored the advantages and disadvantages of remote work, the adjustments required due to working remotely, and whether the quality of work in auditing companies changed as a result of the new way of working. Auditing is carried out by auditing firms, audits are performed by certified auditors. During the Covid-19 pandemic, remote work became widespread. Organizations and employees had to quickly implement innovations and adapt to this type of work due to the circumstances, which brought many challenges: technological challenges, the feeling of constant connection to work, the introduction of new communication methods, the inability to conduct in-person audits, difficulties in onboarding new employees and balancing personal and professional life. During the pandemic, auditors developed alternative methods of accessing the necessary documentation, relying on technological advancements. For example, they used SharePoint software, live streaming, and drones. To ensure that the quality of audits did not decline during the pandemic, auditing companies found alternatives: meetings moved online, alternative methods of accessing documentation were developed, document submission deadlines were extended, inspection exemptions were introduced and more resources were invested in audit procedures and technology. Remote work only affected audit efficiency but not the quality of auditing or auditors’ job satisfaction. Even after the Covid-19 pandemic ended, remote work remains very common in auditing. This type of work has disadvantages, such as difficulties in separating private and professional life, poorer socialization processes within auditing companies, fewer group interactions, a lack of non-verbal communication, more time required for preparing and sharing documents, and greater dependence on technology. However, remote work also offers advantages: more flexible work schedules, saved commuting time, elimination of geographical limitations, and reduced costs for audited companies. Auditing companies expect that the future form of work will be based on a hybrid audit work model (a combination of in-office and on-site presence and remote work). In the research, the hypothesis that new challenges for employees in auditing companies emerged during the Covid-19 pandemic due to remote work was confirmed, as several authors cite numerous new challenges, such as the introduction of new technologies, limited access to evidence, and training of new employees. The hypothesis that remote auditing brings more advantages than disadvantages was rejected, as various sources point to both advantages and disadvantages, with the disadvantages (such as poorer communication and socialization) prevailing. The hypothesis that the future model of audit work will combine remote work with on-site and in-office presence was partially confirmed, as several authors believe that the hybrid model will dominate despite the remaining challenges of remote work.
Keywords:audit firm, auditor, remote work, remote audits, audit juniors, pandemic, COVID-19


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