UPOTREBA TEHNOLOGIJE DRONOVA U REVIZORSKOJ PROFESIJI
Sažetak
Upotreba tehnologije dronova ima značajne potencijale za širu i masovniju primenu u revizorskoj profesiji, pre svega na poslovima sprovođenja revizorskog angažmana u domenu obaveze revizora da prisustvuje popisu zaliha ukoliko su one materijalno značajne sa stanovišta finansijskih izveštaja koji su predmet revizije. Revizija zaliha ima za cilj da ispita i potvrdi tačnost tvrdnji odgovornih lica u entitetu koji je predmet revizije finansijskih izveštaja o iskazanim zalihama. Predmet istraživanja u radu su stavovi lica angažovanih na poslovima revizije o upotrebi tehnologije dronova u revizorskoj profesiji sa akcentom na upotrebu dronova u cilju sprovođenja revizije zaliha. Istraživanje je sprovedeno putem upitnika koji je oglašen putem javno dostupnih mehanizama koji obuhvataju društvene mreže i poslovne kontakte. Glavni zaključak u radu je da postoji zainteresovanost lica angažovanih na poslovima revizije za upotrebu tehnologije dronova u revizorskoj profesiji, uz iskazivanje zabrinutosti za troškove njene upotrebe i njeno zakonsko regulisanje za upotrebu u reviziji kao dokaz za iskazane tvrdnje menadžmenta o zalihama iskazanim u finansijskim izveštajima. Veća zainteresovanost za upotrebu tehnologije dronova postoji kod lica angažovanih na poslovima revizije koja su zaposlena u velikim međunarodnim revizorskim kompanijama, nego kod lica angažovanih na poslovima revizije koja rade u manjim lokalnim revizorskim kompanijama i lica angažovanih na poslovima revizije koja posluju samostalno.
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