- citati u SCIndeksu: 0
- citati u CrossRef-u:0
- citati u Google Scholaru:[
 ]
- posete u poslednjih 30 dana:5
- preuzimanja u poslednjih 30 dana:2
|
|
|
2022, br. 21, str. 115-125
|
|
Razmatranje stavova ispitanika o konceptu etičnosti u revizorskoj profesiji
Consideration of respondents' attitudes towards the concept of ethics in the audit profession
Sažetak
Primarni cilj revizora koji je angažovan na reviziji finansijskih izveštaja je davanje nezavisnog profesionalnog mišljenja o tome da li su finansijski izveštaji poslovnog entiteta pripremljeni prema međunarodnim računovodstvenim standardima i relevantnom zakonskom regulativom. Revizori na taj način svojim radom pružaju kredibilitet finansijskim izveštajima. Nepouzdani finansijski izveštaji mogu da nanesu štetu svim interesnim grupama. U tu svrhu profesionalna udruženja su razvila set etičkih pravila kojima se štiti revizorska profesija i osigurava da revizori svoj posao obavljaju sa visokom etičkom svešću. Predmet rada je istraživanje da li su profesionalni praktičari u Republici Srbiji koji se bave revizijom upoznati sa etičkim standardima i da li ih primenjuju u svom radu, naročito u situacijama u kojima postoji pretnja po njihovu nezavisnost. Takođe smo istraživali i da li postoji razlika u poznavanju i primeni etičkih standarda između profesionalnih praktičara u reviziji u privatnom i javnom sektoru Republike Srbije, kao i da li su etički standardi za oba sektora adekvatno definisani. Glavni zaključak je da profesionalni praktičari u reviziji u javnom sektoru u Republici Srbiji imaju slabije razvijenu svest o poštovanju etičkih pravila u odnosu na profesionalne praktičare u privatnom sektoru, uz primećenu potrebu za sprovođenjem dodatnih obuka za profesionalne praktičare u reviziji u oba sektora.
Abstract
The primary objective of the auditor engaged in the audit of financial statements is to provide a professional and independent opinion on whether the financial statements have been prepared by international accounting standards and relevant legislation. In this way, auditors provide credibility to financial statements. Unreliable financial statements can harm all stakeholders. To this end, professional associations have developed a set of ethical rules that protect the audit profession and ensure that auditors perform their work with high ethical awareness. The subject of the paper is research on whether professional practitioners in the Republic of Serbia who deal with auditing are familiar with ethical standards and whether they apply them in their work, especially in situations where there is a threat to their independence. We also investigated whether there is a difference in knowledge and application of ethical standards between professional practitioners in auditing in the private and public sectors of the Republic of Serbia, as well as whether ethical standards for both sectors are adequately defined. The main conclusion is that audit practitioners in the public sector in the Republic of Serbia have less developed awareness of compliance with ethical rules compared to professional practitioners in the private sector, with the perceived need for additional training for audit practitioners in both sectors.
|
|
|
|
Reference
|
|
 
|
Andrić, M., Vuković, B. (2009) Etički zahtevi za ovlašćene javne računovođe. Anali Ekonomskog fakulteta u Subotici, br. 21, str. 39-46
|
|
 
|
Bringselius, L. (2018) Efficiency, economy and effectiveness-but what about ethics?: Supreme audit institutions at a critical juncture. Public Money & Management, 38(2), 105-110
|
|
|
Derick, T., W. (2005) Ethics, audit, and research: All shades of grey. British Medical Journal, 330(7489), 468-471
|
|
|
Diyan, H.P., Wita, R., Novita, P. (2019) Effect of independence, work experience and competence on audit quality with professional ethics as moderating variable. Jurnal Akuntansi Aktual, 6(1), 223-233
|
|
|
Hagendorff, T. (2020) The ethics of ai ethics. Minds and Machines, 30(1), str. 99-120
|
|
|
Harris, I. (2008) Commercial ethics: Process or outcome?. London: Gresham Lecture
|
|
6
|
Jakovljević, N., Jakovljević, J. (2021) The impact of the Covid-19 global pandemic on the responsibility of auditors. Finansije, 92-113
|
|
5
|
Jakovljević, N. (2021) Analysis of the impact of the Covid-19 epidemic through the sojourn tax and the attitudes of the respondents. Trendovi u poslovanju, vol. 9, br. 2, str. 20-29
|
|
7
|
Jakovljević, N. (2021) Irregularities in conducting the list of assets and liabilities. Trendovi u poslovanju, vol. 9, br. 1, str. 94-104
|
|
6
|
Jakovljević, N. (2021) Political neutrality in the audit profession: Attitudes of respondents in the Republic of Serbia. Bizinfo (Blace), vol. 12, br. 2, str. 23-38
|
|
|
Kaptein, M. (2020) Ethics audit. u: Encyclopedia of Business and Professional Ethics, Rotterdam School of Management
|
|
|
Kato, P. (2008) Towards the development of a framework for ethics audits: an internal auditing perspective. Southern African Journal of Accountability and Auditing Research, 8(1), 15-26
|
|
|
Krell, E. (2010) How to conduct an ethics audit. HR Magazine, 55(4), str. 48-51
|
|
|
Nallur, V. (2020) Landscape of machine implemented ethics. Science and Engineering Ethics, 26(5), 2381-2399
|
|
|
Pearson, S., Lloyd, M., Nallur, V. (2021) Towards an ethics-audit BOT. u: 15th Multi Conference on Computer Science and Information Systems
|
|
|
Reuben, J. (2016) Automated log audits for privacy compliance validation: A literature survey. Privacy and Identity Management, 476, str. 312-326
|
|
|
|
|