TFL Vsebine / Revija SIR*IUS

Influence of the working environment on audit practitioners’ behaviour

V prispevku analiziramo vpliv delovnega okolja na ravnanje izvajalcev revidiranja. Na podlagi pregleda ugotovitev iz preteklih raziskav različnih avtorjev proučimo, kateri dejavniki vplivajo na delovno okolje izvajalcev revidiranja in s tem na njihovo ravnanje ter kako ti dejavniki vplivajo na zadovoljstvo izvajalcev revidiranja pri delu. Na začetku je opredeljen pojem delovnega okolja, kako poteka delo v revizijski skupini in sestava revizijske skupine. Dejavniki delovnega okolja so lahko pozitivni (ugodni) in negativni (neugodni) glede na vpliv na ravnanje izvajalcev revidiranja. Ugotovimo na primer, da lahko stres zaradi obremenitev dela in pomanjkanja časa zmanjša kakovost revidiranja. Delovna obremenitev zmanjša zadovoljstvo pri delu. Menjavanje revizorjev lahko zmanjša kakovost revidiranja zaradi povečanja konfliktov med revizorjem in revidiranim podjetjem. Ugotovimo, da dejavniki možnosti uravnavanja poklicnega dela in zasebnega življenja, možnosti napredovanja izvajalcev revidiranja ter izobraževanja in rasti izvajalcev revidiranja izboljšajo zadovoljstvo pri delu in s tem kakovost revidiranja. Na koncu prispevka na podlagi proučitve in ugotovitev iz preteklih raziskav podamo predloge za možno odpravo neugodnih in izboljšavo ugodnih dejavnikov delovnega okolja v revizijskih podjetjih.

In our paper, we analyse the impact of the working environment on the behaviour of audit practitioners. Based on a review of findings from previous research by different authors, we examine which factors influence the working environment of audit practitioners and their behaviour and how these factors influence their job satisfaction. We start by defining the working environment, how the audit team works and the composition of the audit team. Working environment factors have a positive (favourable) and a negative (unfavourable) influence on the behaviour of audit practitioners. For example, we conclude that stress due to workload and lack of time can reduce the audit quality. Workload decreases job satisfaction. Auditor rotation can reduce audit quality by increasing conflicts between the auditor and the auditee. Factors such as flexible working opportunities, career advancement opportunities for audit practitioners, and auditor training and growth improve job satisfaction and enhance audit quality. Finally, we conclude the paper with suggestions for the possible elimination of unfavourable factors and the improvement of favourable factors of the working environment in audit firms, based on the examination and findings of previous research