Budućnost revizije financijskih izvještaja u svijetu tehnoloških promjena

master's thesis

• Title (english): The future of auditing financial statements in a world of technological changes
• Author: Petra Ban
• Mentor: Mateja Brozović (mentor)
• Committee member: Sanja Sever Mališ (predsjednik povjerenstva)
• Committee member: Ana Novak (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2022-09-06, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Promjene koje se događaju u svijetu revizije financijskih izvještaja najvećim su dijelom vezane uz tehnologiju i njen napredak. Fokus je na tri tehnologije za koje se smatra kako će imati najveći utjecaj na reviziju u budućnosti, a to su umjetna inteligencija, blockchain i analiza podataka. Svaka tehnologija svojim karakteristikama i mogućnostima nastoji olakšati i ubrzati određeni segment posla revizora. Prioritet je zamijeniti operativni posao koji revizorima uzima najveći obim vremena za njegovo obavljanje, ali i u ostalim segmentima u kojima nije ključno znanje revizora. Glavna značajka tehnologija u reviziji je obraditi što više podataka u što kraćem roku kako bi se došlo do točnijih podataka te veće šanse za uočavanjem devijacija i nepravilnosti u bilo kojem obliku. Znanje revizora je i dalje neophodno, ali se isto usmjerava na ključne analize, procjene i davanje mišljenja. U sklopu ovoga rada provedena je anonimna anketa s revizorskim društvima u Hrvatskoj. Prikupljeni su i analizirani općeniti podaci revizorskih društva, grafički je prikazana njihova upućenost u aktualna tehnološka rješenja te su prikazani postoci primjene istih tehnologija. Ispitani su subjektivni stavovi revizora na budućnost revizije te razlozi zbog kojih ne primjenjuju aktualne tehnologije. Na kraju je donesen sumarni zaključak koji je povezao teoriju s dobivenim i analiziranim pokazateljima u Hrvatskoj.

Abstract (english)

The changes taking place in the world of auditing financial statements are mostly related to technology and its progress. The focus is on three technologies that are considered to have the greatest impact on auditing in the future, namely artificial intelligence, blockchain, and data analytics. Each technology, with its characteristics and capabilities, strives to facilitate and speed up a certain segment of the auditor's work. The priority is to replace the operational work that takes the auditors the largest amount of time to perform, but also in other segments where the auditor's knowledge is not crucial. The main feature of technology in auditing is to process as much data as possible in the shortest possible time in order to obtain more accurate data and a greater chance of noticing deviations and irregularities in any form. The auditor's knowledge is still necessary, but it is also focused on key analyses, assessments, and opinions. As part of this work, an anonymous survey was conducted with audit firms in Croatia. The general data of the auditing companies were collected and analyzed. Their familiarity with current technological solutions was graphically displayed, and the percentages of the application of the same technologies were shown. The auditors' subjective views on the future of auditing and the reasons why they do not apply current technologies were examined. At the end, a summary conclusion was made that connected the theory with the obtained and analyzed indicators in Croatia.

• Keywords: revizija; eksterna revizija; revizija financijskih izvještaja; tehnologija; tehnološke promjene; budućnost revizije
• Keywords (english): audit; external audit; audit of financial statements; technology; technological changes; future of audit
• Language: croatian
• URN:NBN: urn:nbn:hr:148:920739
• Study programme: Title: Business Economics; Study programme type: university; Study level: integrated undergraduate and graduate; Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to students and staff of home institution
• Created on: 2022-09-08 11:19:53