TFL Vsebine / Revija SIR*IUS

Perceiving the quality of audit services in Slovenia

Letos mineva 25 let od sprejetja Zakona o revidiranju in začetkov revizije v Sloveniji, zato smo raziskali dojemanje naročnikov revizije o kakovosti revizijskih storitev v Sloveniji. V raziskavi je sodelovalo 173 anketirancev. Z raziskavo je bilo ugotovljeno, da je z uporabo devetih dejavnikov kakovosti revizijskih storitev mogoče potrditi, da se dojemanje kakovosti revizijskih storitev ne razlikuje glede na velikost naročnika revizijske storitve. Samo za dva dejavnika (kakovost revizijskih storitev, kot jo subjektivno ocenjujejo naročniki, ter izkušnje in primerne veščine pooblaščenega revizorja in članov revizijske skupine) se je izkazalo, da obstajajo statistično značilne razlike v dojemanju dejavnikov glede na velikost naročnika revizijske storitve. Prav tako se je izkazalo, da velikost naročnika revizijskih storitev negativno korelira z dvema dejavnikoma kakovosti revizijskih storitev, in sicer s sposobnostjo ter učinkovitostjo revidiranja. Med 16 pari proučevanih dejavnikov kakovosti revizijskih storitev obstaja korelacija; za preostale pare dejavnikov raziskava ni pokazala statistično značilne korelacije. Dojemanje naročnikov o kakovosti revizijskih storitev, ne glede na to, ali jih revidira revizijska družba iz skupine Big 4 ali ena od malih revizijskih družb, je zelo različno.

This year marks the 25th anniversary of the adoption of the Auditing Act and the beginning of the audit in Slovenia, which is why we research the perception of auditors on the quality of audit services in Slovenia. The survey involved 173 respondents. The survey found that, with nine factors of audit quality, can be confirmed that the perception of the quality of audit services is not different depending on the size of the client's. For only two factors (the quality of audit services as objectively evaluated by client's and the experience and appropriate skills of the certified auditor and members of the audit team), it has been shown that there are statistically significant differences in the perception of factors, depending on the size of the client's. It also turned out that the size of the client negatively correlates with two audit quality factors, namely the ability and effectiveness of auditing. There is a correlation between 16 pairs of quality audit factors studied; for other pairs of factors, the study did not show statistically significant correlations. The perception of client's on the quality of audit services, regardless of whether they are audited by a audit company from the Big 4 group or one of the small audit firms, is very diverse.