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Revizija je ena od dejavnosti, ki pridobiva v sodobnem gospodarstvu vedno večjo veljavo, s tem pa tudi poklic revizorja. Za dobro opravljanje tega poklica, je potrebna velika mera strokovnosti, neodvisnosti, veliko znanja z različnih področij, zelo pomembne pa so tudi osebnostne lastnosti kot so poštenost, samoiniciativnost in integriteta. Revizorjev je seveda več vrst glede na katere se razlikujejo tudi njihove naloge, pristojnosti in odgovornosti. V diplomski nalogi smo se osredotočili predvsem na poklic državnega in gospodarskega revizorja in njuno delo. Gospodarski revizor preiskuje in preverja računovodske izkaze ter izrazi mnenje o njihovi resničnosti in poštenosti, medtem ko je delo državnega revizorja obsežnejše, saj poleg navedenega presoja predvsem smotrnost in učinkovitost rabe javnih sredstev in poslovanje revidirane organizacije. Namen diplomske naloge je preučiti poklica državnega in gospodarskega revizorja ter presoditi najpomembnejše razlike med tema dvema poklicema, da bi lahko ugotovili, ali sta si res tako zelo različna. Auditing is one of the activities that is gaining value in modern economy and consequently so is the profession of auditors. In order to be a good auditor, one must be professional, independent, have diverse knowledge, very important features are also honesty, self-initiative and integrity. There are different kinds of auditors, depending on which their tasks, authorities and responsibilities are also different. In this thesis, we focused mainly on professions of the government auditor and Business company’s auditor. Business company’s auditor examines and checks financial statements and expresses an opinion about their fairness. Government auditor does not only express an opinion about financial statements, he also investigates whether public money is used efficiently and effectively. The purpose of this thesis is to study the professions of government and business company’s auditors, find the most important differences between them to determine whether they really are so different. |
