DOJEMANJE REVIZIJE PRI RAČUNOVODJIH - Kresnik, Sara (S. Kresnik, 2012)
Revidiranje je mlad poklic oziroma dejavnost, ki je mnogim še nepoznan, pa vendarle se podjetja s to dejavnostjo vse pogosteje srečujejo. Ob besedi revizija mnogim ni jasno, o čem je govora, mi pa smo v diplomskem seminarju spoznali, da je revidiranje po definiciji neodvisno preiskovanje računovodskih informacij podjetja, ne glede na to, ali je usmerjeno v doseganje dobička ali ne, kot je zapisal Odar. Sami pa lahko najprej pomislimo, da je to ponovni pregled nečesa, v našem primeru pa ponovni pregled računovodskih izkazov. Računovodstvo je dejavnost, ki je povsod po svetu dobro poznana, vendar pa osebe, ki s to dejavnostjo nimajo stika, menijo, da je to le nek zdolgočasen poklic, kjer samo sediš in prelagaš papirje. Če dobro pomislimo, temu le ni tako. Računovodstvo je za podjetja zelo pomembno, saj brez tega podjetje ne bi moglo dobro poslovati, saj je računovodstvo tisto, ki skrbi za računovodske izkaze in ki na koncu ugotovi poslovni izid. Tako računovodenje kot revizija pa sta med sabo tesno povezana. Na prvi pogled bi rekli, da sta to dejavnosti, ki se ne povezujeta,vendar pa kasneje spoznamo, da je revizor tisti, ki se neprestano ukvarja z računovodskimi izkazi, na drugi strani pa imamo računovodjo, ki te računovodske izkaze sestavlja. Diplomski seminar »Dojemanje revizije pri računovodjih« sem napisala tako, da sem najprej pregledala veliko literature, ki se je nanašala na revizijo in revizorja ter na računovodenje in računovodjo. Vse sem na kratko povzela, tako da sem dobila razumen opis vseh pojmov. Nato sem povzela nekatere podobnosti in razlike med revizijo in računovodenjem, ki so se mi zdele zanimive. Tako je nastal teoretični del mojega diplomskega seminarja. Več pozornosti pa sem namenila raziskavi o dojemanju revizije pri računovodjih, saj je le-ta bila ključnega pomena, da izvem, kar me zanima. Raziskave o tej oziroma podobni temi nisem zasledila, tako da vprašanj nisem mogla nikjer črpati, zato sem jih sestavila sama. Odločila sem se, da anketa ne bo vsebovala veliko vprašanj, saj bo tako prijaznejša do anketiranih oseb. Anketirala sem torej samo računovodje oziroma osebe, ki opravljajo računovodska dela, starostno nisem določevala meje. Rezultati v raziskavi, ki sem jih dobila, me niso presenetili, bili so neki pričakovani odgovori, za katere bi se v večini odločila tudi sama. Najprej sem analizirala rezultate splošno, torej, kako so odgovarjali vsi anketiranci, kjer sem odgovore tudi bolj obsežno predstavila tako grafično, kot tudi v tabeli. Nato pa sem se zgolj iz radovednosti odločila še, da analiziram dobljene rezultate tudi glede na stopnjo izobrazbe, saj sem po naključju dobila odgovore oseb, ki imajo izobrazbo V. stopnje, izobrazbo VI. stopnje in izobrazbo VII. stopnje. To analizo sem opravila zgolj na kratko in samo v grafični obliki. Najbolj so se razlikovali odgovori med osebami s V. in VII. stopnjo izobrazbe. Dobila sem občutek, da osebe s VII. stopnjo izobrazbe bolj cenijo delo revizorja, koristnejša pa se jim zdi tudi sama revizija. Auditing is a young profession or activity, which is still unknown to many, however, companies encounter this activity more and more frequent. The word audit is not clear to many, but in a graduate seminar we have realized what it is. By definition it is an independent auditing review of company financial information, regardless of whether it is aimed at making profits or not, as Odar wrote. We may first think that this is a review of something, in our case, a review of financial statements. Accounting is an activity which is well known everywhere, but the persons who have no contact with it feel that this is just a bored profession where you only sit and arrange papers. If you think about it, this is not true. Accounting is very important for companies, because without it the company would not be able to do good business, because accounting is the one that caters the financial statements and in the end finds profit. Both accounting and auditing are closely related. At first glance, you would say that these are activities that do not connect, but later we realize that the auditor is the one who is constantly dealing with the financial statements, and on the other hand, we have an accountant who only writes these accounts up. The graduate seminar entitled "Perceptions of Accountants to audit" I wrote so, that I first reviewed the vast literature that was related to the audit and the auditor as to the accounting and the accountant. I have briefly summarized all of the literature so that I got a reasonable description of all terms. I then summarized some of the similarities and differences between auditing and accounting, which I found interesting. This has resulted in the theoretical part of my thesis. More attention was dedicated to research of the perception of accountants in the audit, since this is the key to find out what interests me. I have not traced any research on this or any similar topic, this is why I could not draw the questions from anywhere, so I compiled them myself. I decided that the survey will not contain a lot of questions, so that it will be friendlier to the respondents. I interviewed only the accountants, or persons performing accounting work, I did not have an age limit. The results of the survey were no surprise, the replies were expected, since I would have answered them the same. First, I analyzed the results in general, how they were answered by all respondents. I presented the answers more extensive in graphical form and as well in the table. Just out of curiosity I decided to continue to analyze these results in terms of educational level, because I accidentally got answers of people who have a V., VI. and VII. level of education. I conducted this analysis only briefly and only in graphical form. The most varied answers among persons with V. and VII. level of education. I got the feeling that people with a university level of education have more appreciation for the work of auditors and the audit itself seems very useful to them.