INFORMACIONA VREDNOST IZVEŠTAJA O TRANSPARENTNOSTI U POGLEDU KVALITETA REVIZIJE: SLUČAJ SRBIJE
DOI:
https://doi.org/10.59864/Oditor72502SVMKljučne reči:
kvalitet revizije, ISQM, izveštaji o transparetnosti, SrbijaApstrakt
Kvalitetna revizija predstavlja preduslov za očuvanje poverenja javnosti u profesiju. Međutim, kvalitet revizije nije jednostavno sagledati, pa regulatori zahtevaju od pojedinih revizorskih firmi obelodanjivanje informacija o sistemu kvaliteta u izveštajima o transparentnosti. Cilj rada jeste da oceni potencijal tih izveštaja da signaliziraju kvalitet revizije, sa posebnim osvrtom na revizorske firme koje posluju u Srbiji. Pored toga, istraživanje nastoji i da proceni napredak u tranziciji ka novoj regulativi upravljanja kvalitetom. Istraživanje se zasniva na analizi sadržaja izveštaja o transparentnosti za 2022. i 2023. godinu revizorskih firmi u Srbiji. Fokus analize je na obelodanjivanjima o sistemima kontrole i upravljanja kvalitetom, a komparativna analiza sadržaja sprovedena je kako između firmi, tako i kroz vreme. Autori su uočili varijacije u formi i sadržini obelodanjenih informacija. Izveštaji pojedinih firmi reflektuju konkretne napore u postizanju kvaliteta, dok se drugi pre čine kao instrument za usaglašavanje sa zahtevima regulatora.
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https://www.kor.rs/registri_preduzeca.asp [pristupljeno 07.04.2025.]
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