V prispevku je dan poudarek finančni neodvisnosti revizijskih družb kot pomembni sestavini njene celovite neodvisnosti. Njegov namen je torej obravnavati predvsem ta del neodvisnosti revidiranja in pa probleme, ki nastajajo v tej zvezi zaradi značilnosti trga revidiranja.
Ugotovljeno je bilo, da osnovni problem izhaja iz značilnosti revizijskih družb, ki so profitne organizacije z jasno izraženimi pridobitnimi motivi, kot take pa postavljene v vlogo varovanja javnega interesa. To dejstvo pa je treba povezati z značilnostmi trga revidiranja, ki je deloma oligopolen deloma močno konkurenčen, na katerem nosilci posla in koristi iz njega niso osebno odgovorni za opravljeno delo, na katerem je edino resno merilo izbire naročnika postavljena cena, na katerem se revidiranje opravlja kot zakonska obveza, pri čemer naročniki pogostokrat ne vidijo pomembne dodane vrednosti te storitve.
Vse to narekuje potrebo po konkretnejših zakonskih varovalih, ki bi blažila negativne učinke razmer, v katerih revidiranje poteka, zato so na koncu prispevka podani tudi predlogi nekaterih možnih rešitev.

The article highlights financial independence of audit firms as an important component of it complete independence. It is focused on this part of independence in auditing and deals with related problems resulting from the specifics of the audit market.
It was found that the basic problem arises from the specific characteristics of audit firms being profit-oriented organisations with clearly expressed gainful motives, but performing the task of protecting public interest. This fact shall then be combined with the specifics of the audit market which is partly oligopolistic and party severely competitive, with neither auditors nor user of audits bearing any personal responsibility for the work done, with the price being the only serious criterion for the selection, with audits done only because they are required by law, and with customers seeing no value added in this service.
All that calls for concrete legal safeguards that would alleviate adverse effects of the circumstances in which auditing in performed. To this end the article concludes with some proposals of possible solutions.