Automatizacija sustava upravljanja kvalitetom za reviziju financijskih izvještaja u malim i srednjim revizorskim društvima

graduate thesis

• Title (english): Automation of the quality management system for auditing financial statements in small and medium-sized companies
• Author: Jelena Benić
• Mentor: Mateja Brozović (mentor)
• Committee member: Lajoš Žager (predsjednik povjerenstva)
• Committee member: Tin Horvatinović (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Managerial Economics); Zagreb
• Defense date and country: 2024-09-30, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Economics of Entrepreneurship

Abstract

U današnjem digitalnom dobu, tehnološke inovacije brzo transformiraju tradicionalne prakse revizije financijskih izvještaja, posebno u malim i srednjim revizorskim društvima diljem Hrvatske. Razvoj tehnologije u globalnoj revizijskoj profesiji može se shvatiti istražujući prednosti novih tehnologija, ali i njihove nedostatke, posebice u kontekstu transparentnosti i etičkih standarda. Poseban naglasak stavljen je na definiranje i implementaciju sustava upravljanja kvalitetom prema Međunarodnom revizijskom standardu 220, s ciljem proaktivnog pristupa u prepoznavanju rizika i otklanjanju nepravilnosti. S posebnim osvrtom na mala i srednja revizorska društva, u ovom radu istražuje se problematika usklađenosti automatiziranih alata s angažiranim timom. Kroz istraživanje percepcije malih i srednjih revizorskih društava o automatiziranim sustavima, rad donosi zaključke o trenutnom stanju, izazovima i preporukama za daljnji razvoj istraživanja i prakse. Konačno, rezultati doprinose razumijevanju kako tehnološke inovacije oblikuju budućnost revizorske profesije, ističući potrebu za kontinuiranom prilagodbom etičkih i pravnih normi u kontekstu sve složenijih tehnoloških alata.

Abstract (english)

In today's digital age, technological innovations rapidly transform traditional practices of financial statement auditing, especially within small and medium-sized audit firms across Croatia. The development of technology in the global auditing profession can be understood by examining the benefits of new technologies, as well as their limitations, particularly concerning transparency and ethical standards. Special emphasis is placed on defining and implementing quality management systems according to the International Standard on Auditing 220, aiming for a proactive approach in identifying risks and addressing irregularities. With a specific focus on small and medium-sized audit firms, this paper explores the challenges of aligning automated tools with the engaged team, including risks associated with overreliance on technology and the reliability of generated data. Through studying the perception of small and medium-sized audit firms regarding automated systems, the research provides insights into the current state, challenges, and recommendations for further research and practice development. Ultimately, the findings contribute to understanding how technological innovations shape the future of the auditing profession, emphasizing the need for continuous adaptation of ethical and legal standards in the context of increasingly complex technological tools.

• Keywords: automatizacija; upravljanje kvalitetom; revizija financijskih izvještaja; tehnološke inovacije; transparentnost; etički standardi
• Keywords (english): automation; quality management; financial statement auditing; technological innovations; transparency; ethical standards
• Language: croatian
• URN:NBN: urn:nbn:hr:148:165070
• Study programme: Title: /; Study programme type: professional; Study level: graduate; Academic / professional title: magistar ekonomije/magistra ekonomije (magistar ekonomije/magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to authenticated users
• Created on: 2024-10-02 10:09:45