COMPARISON OF PUBLIC SUPERVISION OF AUDITING IN SLOVENIA AND USA

Diplomsko delo predstavlja oblike nadzora nad revizorji v Sloveniji in Združenih državah Amerike. Predstavljene so organizacije, ki izvajajo nadzor in izrekajo ukrepe revizijskim družbam in pooblaščenim revizorjem. Pri nas sta to Slovenski inštitut za revizijo in Agencija za javni nadzor nad revidiranjem, ki opravljata svoje delo vsak v skladu svojimi pristojnostmi. V Združenih državah Amerike izvaja nadzor nad revizorji neprofitna organizacija The Public Company Accounting Oversight Board in temelji na podlagi Sarbanes – Oxleyjevega zakona, ki pa je posledica škandala Enron. V diplomskem delu so opisani opravljeni nadzori nad revizorji v Sloveniji od leta 2002 do leta 2010, ki sta ga opravila Slovenski inštitut za revizijo in Agencija za javni nadzor nad revidiranjem ter opravljeni nadzori v Združenih državah Amerike od leta 2002 naprej, ko je bil sprejet Sarbanes – Oxleyjev zakon.Work presents a comparison of supervision of public auditing in Slovenia and the United States. Presented here are the organizations that implement control measures and to impose the auditors and audit firms. For us these are the Slovenian Institute of Auditors and the Agency for public oversight of auditing to perform their work in each competences. In the United States exercised oversight of auditors and audit firms profit organization PCAOB, established by the Sarbanes - Oxley Act as a result of the Enron scandal. The thesis describing the oversight of auditors and audit firms in Slovenia from 2002 to 2010, conducted by the Institute and the Agency and carried out inspections in the U.S. since 2002, when he was adopted Sarbanes – Oxley Act