TFL Vsebine / Revija SIR*IUS

Transfer of knowledge among auditors in audit firms

Prenos znanja med zaposlenimi v organizaciji je proces pridobivanja in ohranjanja organizacijskega znanja, s katerim zaposleni med sabo delijo rešitve in dobre prakse. V prispevku obravnavamo prenos znanja med revizorji v revizijskih podjetjih (predvsem velikih), s poudarkom na konceptu učenja ob delu (angl. learning by doing). Za kakovostno opravljanje revidiranja je poleg strukturiranega formalnega izobraževanja potrebno tudi stalno posodabljanje revizorjevega znanja v praksi. Večina revizorjevega učenja se zgodi neposredno na delovnem mestu, znanje v revizijskih podjetjih pa se največkrat in najučinkoviteje prenaša ob vsakodnevnem opravljanju revizijskih nalog, s sodelovanjem med revizorji in timskim delom, mentorstvom ter sprotnim pridobivanjem povratnih informacij. Učenje ob delu v revizijskih podjetjih je tako med najučinkovitejšimi načini prenosa znanja in ključni mehanizem za razvoj revizorjeve strokovne presoje, poklicne nezaupljivosti ter sposobnosti prepoznavanja tveganj pomembno napačnih navedb in reševanja kompleksnih revizijskih primerov. Prav tako koncept pozitivno pripomore h kakovosti revidiranja in dolgoročni uspešnosti revizijskega podjetja, z izboljšanjem presoj pri revizorjih.

Knowledge transfer among employees in an organisation is the process of acquiring and maintaining organisational knowledge, through which employees share solutions and good practices. This paper discusses knowledge transfer among auditors in audit firms (usually large), with an emphasis on the concept of learning by doing. To achieve and perform auditing, auditors' knowledge needs to be constantly updated in practice, in addition to structured formal education. Most of the auditor's learning occurs directly in the workplace, while knowledge in audit firms most often and most effectively is transferred through the daily performance of audit tasks, through cooperation among auditors and teamwork, mentoring and ongoing feedback. Learning by doing in audit firms thus represents one of the most effective ways of knowledge transfer and is a key mechanism for developing the auditor's professional judgment, professional scepticism and ability to identify risks of material misstatements and solve complex audit cases. The concept also positively contributes to the quality of auditing and the long-term success of the audit firm by improving auditors' judgments through its use.