Revizija in njena vloga v stečajnih postopkih

Kuhar Časek, Martin

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Title:	Revizija in njena vloga v stečajnih postopkih
Authors:	ID Kuhar Časek, Martin (Author) ID Primec, Andreja (Mentor) More about this mentor...
Files:	UN_Kuhar_Casek_Martin_2026.pdf (935,58 KB) MD5: AD6A6184D03944BE1FF0CC6F6D6E0568
Language:	Slovenian
Work type:	Bachelor thesis/paper
Typology:	2.11 - Undergraduate Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	Diplomska naloga obravnava revizijo in njeno vlogo v stečajnih postopkih. V teoretičnem delu so predstavljeni temeljni pojmi revizije, revizijski postopek, revizijsko poročilo, pravna ureditev revidiranja in Mednarodni standard revidiranja ISA 570, ki ureja presojo načela časovne neomejenosti poslovanja. Nadalje sta obravnavana pravni okvir insolventnosti in stečajnega postopka v Republiki Sloveniji ter pomen revidiranih računovodskih izkazov pri presoji finančnega položaja dolžnika in odločanju v stečajnih postopkih. Empirični del naloge temelji na kvalitativni raziskavi, izvedeni s polstrukturiranimi intervjuji štirih strokovnjakov s področja računovodstva, revizije, prava in stečajnih postopkov. Raziskava je pokazala, da intervjuvanci revidirane računovodske izkaze ocenjujejo kot pomemben vir zanesljivih informacij pri presoji finančnega položaja podjetja, vendar se revizijska poročila v stečajni praksi uporabljajo razmeroma redko. Kot glavne razloge navajajo omejen obseg obvezne revizije, stroške revizije in dejstvo, da številna podjetja pred začetkom stečaja nimajo revidiranih računovodskih izkazov. Ugotovitve raziskave potrjujejo, da revidirani računovodski izkazi pomembno prispevajo k večji verodostojnosti računovodskih informacij in h kakovostnejšemu odločanju v stečajnih postopkih, vendar sami po sebi ne zadostujejo za presojo finančnega položaja podjetja, zato jih je potrebno obravnavati skupaj z drugo finančno, poslovno in pravno dokumentacijo.
Keywords:	Revizija, revizijsko poročilo, revidirani računovodski izkazi, insolventnost, stečajni postopek, ISA 570
Place of publishing:	Maribor
Publisher:	M. Kuhar Časek]
Year of publishing:	2026
PID:	20.500.12556/DKUM-98859
UDC:	657.6:347.736
COBISS.SI-ID:	290198275
Publication date in DKUM:	07.09.2026
Views:	110
Downloads:	4
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:	14.07.2026

Secondary language

Language:	English
Title:	Audit and its role in insolvency proceedings
Abstract:	This bachelor's thesis examines auditing and its role in bankruptcy proceedings. The theoretical part presents the fundamental concepts of auditing, the audit process, the auditor's report, the legal framework governing auditing, and International Standard on Auditing (ISA) 570, which regulates the assessment of the going concern assumption. Furthermore, the thesis discusses the legal framework of insolvency and bankruptcy proceedings in the Republic of Slovenia, as well as the importance of audited financial statements in assessing a debtor's financial position and supporting decision-making in bankruptcy proceedings. The empirical part of the thesis is based on qualitative research conducted through semi-structured interviews with four experts in the fields of accounting, auditing, law, and bankruptcy proceedings. The findings indicate that the interviewees consider audited financial statements to be an important source of reliable information when assessing a company's financial position. However, auditor's reports are used relatively rarely in bankruptcy practice. According to the interviewees, the main reasons are the limited scope of mandatory audits, the costs associated with auditing, and the fact that many companies do not have audited financial statements prior to the commencement of bankruptcy proceedings. The research findings confirm that audited financial statements significantly enhance the credibility of financial information and contribute to better decision-making in bankruptcy proceedings. Nevertheless, they are not sufficient on their own to assess a company's financial position and should therefore be considered together with other financial, business, and legal documentation.
Keywords:	Audit, audit's report, audited financial statements, insolvency, bankruptcy proceedings, ISA 570

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