EVALUATING THE QUALITY OF EXTERNAL AUDITING

Predznak zunanji reviziji je nujno potrebno podati v besedi kakovost. To je tista beseda, ki daje zaupanje javnosti v finančno poročanje in revizorjevo delo. V diplomskem seminarju smo najprej opredelili kaj pomeni pojem kakovosti in kaj to je zunanja revizija, saj je potrebno, da razumemo najprej oba pojma, da ju lahko nato združimo in opredeljujemo skupaj. Predstavili smo tudi katere so pravne, strokovne in poklicnoetične podlage, ki obravnavajo področje zunanje revizije. Uvedenih je bilo nekaj sprememb z 8. Direktivo in ZRev-2, tako je bila v Sloveniji ustanovljena Agencija za javni nadzor nad revidiranjem (z letom 2008). Agencija za javni nadzor skupaj s Slovenskim inštitutom za revizijo izvaja nadzor nad revizijskimi družbami in revizorji. Tega smo predstavili v nadaljevanju diplomskega seminarja. Prav tako smo opredelili in preko različnih obravnav različnih avtorjev, predstavili poglede na kakovost zunanje revizije in na kakšen način se ta presoja, ocenjujejo oziroma vrednoti. Spoznali smo, da je za celovito obvladovanje kakovosti, potrebno presojati kakovost z različnih vidikov in tako priti preko različnih odgovorov do skupne ocene končne kakovosti opravljene revizije.It is necessary to give the word quality next to the external audit. This is the word that gives the public trust into financial reporting and auditor\u27s work. Firstly, in our diploma paper, we presented the meaning of quality and what external auditing is, because it is necessary to unterstand the two separately, so we can define them combined. We have also presented which are legal, professional and ethical basis for dealing external audit. With 8^th Directive and ZRev-2 there were introduced a few changes, so in Slovenia The Agency for Public Oversight of Auditing was established (in 2008). The Agency for Public Oversight of Auditing and The Slovenian Institute of Auditors supervises audit firms and auditors. This present we below of the thesis. We have also defined and through different treatments of authors presented views on the quality of the external audit and the way in which this assesement shall be assesed or evaluated. As we can see that for the total quality management is necessary to evaluate the quality from various aspects and so to get through the various responses to the total score of the final mark of quality of external auditing