Digitalna orodja v zunanji reviziji in analitični postopki: trenutno stanje in izzivi

Rep, Lovro

| | SLO | ENG | Cookies and privacy

Bigger font | Smaller font

First page > Show document

Show document

Title:	Digitalna orodja v zunanji reviziji in analitični postopki: trenutno stanje in izzivi
Authors:	ID Rep, Lovro (Author) ID Zdolšek, Daniel (Mentor) More about this mentor...
Files:	VS_Rep_Lovro_2026.pdf (1,20 MB) MD5: 1360096662FFB12B42B70A9A2EB0EAE8
Language:	Slovenian
Work type:	Bachelor thesis/paper
Typology:	2.11 - Undergraduate Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	Namen diplomskega dela je proučiti vpliv digitalnih orodij na izvajanje revizije računovodskih izkazov, s poudarkom na analitičnih postopkih kot pomembnem postopku za pridobivanje revizijskih dokazov. Raziskava izhaja iz ugotovitve, da digitalna transformacija poslovnega okolja ter razvoj naprednih tehnologij bistveno spreminjata tradicionalne pristope k revidiranju in vplivata na način dela revizorjev. V prvem poglavju so opredeljeni raziskovalni problem, cilji in hipoteze diplomskega dela ter predstavljena metodologija, ki temelji na sistematičnem pregledu strokovne in znanstvene literature. Izpostavljeno je, da tradicionalni analitični postopki v digitalnem okolju pogosto ne omogočajo celovite obravnave obsežnih in kompleksnih podatkovnih nizov. V nadaljevanju je obravnavan regulativni okvir revizije računovodskih izkazov ter njegova vloga pri usmerjanju izvajanja analitičnih postopkov. Ugotovljeno je, da obstoječi revizijski standardi omogočajo uporabo digitalnih orodij, vendar ne zagotavljajo dovolj podrobnih in enotnih usmeritev za njihovo uporabo v praksi. Poseben poudarek je namenjen digitalizaciji revizije računovodskih izkazov in uporabi sodobnih analitičnih orodij. Ugotovitve pregleda literature kažejo, da digitalna orodja omogočajo analizo celotnih populacij podatkov, učinkovitejše prepoznavanje nepravilnosti ter boljše razumevanje poslovnih procesov, kar prispeva k natančnejši identifikaciji tveganj pomembno napačnih navedb. V zaključnem delu diplomskega dela so povzete ključne ugotovitve raziskave. Ugotovljeno je, da digitalna orodja pomembno prispevajo k večji učinkovitosti in kakovosti analitičnih postopkov v reviziji, vendar hkrati zahtevajo prilagoditev obstoječih revizijskih standardov in razvoj dodatnih znanj ter kompetenc revizorjev. Rezultati raziskave potrjujejo vse zastavljene hipoteze in kažejo na potrebo po nadaljnjem razvoju revizijske prakse v smeri večje uporabe naprednih tehnologij. Diplomsko delo prispeva k boljšemu razumevanju vpliva digitalizacije na revizijo računovodskih izkazov ter odpira možnosti za nadaljnje raziskave, zlasti na področju empiričnega proučevanja uporabe digitalnih orodij v praksi, njihovega vpliva na revizijsko presojo ter dolgoročnih učinkov digitalne transformacije na kakovost revizijskih storitev
Keywords:	Digitalna orodja, zunanja revizija, analitični postopki, veliki podatki, podatkovna analitika, umetna inteligenca, revizijski standardi, izzivi, priložnosti
Place of publishing:	Maribor
Publisher:	L. Rep]
Year of publishing:	2026
PID:	20.500.12556/DKUM-97845
UDC:	657.6:004
COBISS.SI-ID:	280141827
Publication date in DKUM:	02.06.2026
Views:	185
Downloads:	47
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:	19.04.2026

Secondary language

Language:	English
Title:	Digital tools in external auditing and analytical procedures: current state and challenges
Abstract:	The purpose of this bachelor’s thesis is to examine the impact of digital tools on the performance of auditing of financial statements, with particular emphasis on analytical procedures as an important source of audit evidence. The research is based on the finding that the digital transformation of the business environment and the development of advanced technologies significantly alter traditional auditing approaches and affect how auditors perform their work. The first chapter defines the research problem, objectives, and hypotheses of the thesis and presents the methodology, which is based on a systematic review of professional and scientific literature. It is emphasized that traditional analytical procedures often do not enable a comprehensive examination of large, complex datasets in a digital environment. The following chapter addresses the regulatory framework of financial statement auditing and its role in guiding the application of analytical procedures. It is found that current auditing standards allow the use of digital tools but do not provide sufficiently detailed and consistent guidance for their practical implementation. Special attention is devoted to the digitalization of financial statement auditing and the use of modern analytical tools. The findings of the literature review indicate that digital tools enable the analysis of entire data populations, more effective identification of irregularities, and a better understanding of business processes, thereby contributing to more accurate identification of the risks of material misstatement. The final part of this thesis summarizes the key research’s findings. It is concluded that digital tools significantly enhance the efficiency and quality of analytical procedures in auditing, while at the same time requiring adjustments to current auditing standards and the development of additional knowledge and competencies among auditors. The results confirm all proposed hypotheses and highlight the need to further develop auditing practice toward greater use of advanced technologies. This thesis contributes to a better understanding of the impact of digitalization on financial statement auditing and opens opportunities for future research.
Keywords:	Digital tools, external auditing, analytical procedures, big data, data analytics, artificial intelligence, auditing standards, challenges, opportunities

Comments

Leave comment

You must log in to leave a comment.

Comments (0)

0 - 0 / 0

There are no comments!

Back