Revizorjevo poročilo o preiskavi računovodskih izkazov

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Povzetek: Pri preiskavi računovodskih izkazov (iz preteklosti) je revizorjev končni izdelek poročilo o (opravljeni) preiskavi računovodskih izkazov. Gre za posel dajanja omejenega zagotovila, ki ga opravi revizor in v njem izrazi sklep o računovodskih izkazih, ki so predmet preiskovanja. Namen revizorjeve podaje zagotovila je povečanje zaupanja predvidenih uporabnikov računovodskih izkazov v računovodske izkaze, ki jih je sicer pripravil subjekt preiskovanja. Pri preiskovanju računovodskih izkazov in pripravi poročila o opravljeni preiskavi računovodskih izkazov mora revizor uporabiti Prenovljeni Mednarodni standard poslov preiskovanja - Posli preiskovanja računovodskih izkazov iz preteklosti (z oznako 2400, izdan v 2012). Zakon o gospodarskih družbah (ZGD-1), ki v 57. členu določa zavezance, pri katerih mora biti opravljena preiskava računovodskih izkazov, sestave in vsebine revizorjevega poročila o preiskavi računovodskih izkazov ne ureja niti ne določa drugih (obveznih) sestavin. V prispevku je prikazana sestava poročila o preiskavi, pripravljenega v skladu s Prenovljenim Mednarodnim standardom poslov preiskovanja 2400, in njegove (pomembnejše) vsebine/razdelki, vključno z nekaterimi zgledi. Predstavljena različica poročila (z revizorjevim sklepom brez pridržkov o računovodskih izkazih subjekta preiskovanja) je najpogosteje uporabljena v dejanski praksi. Ključne besede: preiskava, preiskava računovodskih izkazov, revizorjevo poročilo, revizorjev sklep, sklep brez pridržkov, pravila revidiranja, Mednarodni standard poslov preiskovanja, Zakon o revidiranju, slovenska ureditev Title: Practitioner's Review Report on Financial Statements Abstract: In a practitioner''s review of (historical) financial statements, the practitioner''s final product is the practitioner''s report on the (performed) review of the financial statements. The review is a limited assurance engagement, which is performed by a practitioner and in which the practitioner present a conclusion on the financial statements reviewed. The purpose of the practitioner''s assurance is to increase the confidence of the intended users of the financial statements in financial statements, which are prepared by the reviewed entity. The practitioner must perform the financial statement review and prepare the practitioner''s report on review of financial statements in accordance with the International Standard on Review Engagements 2400 (Revised; issued in 2012) - Engagements to Review Historical Financial Statements. In Article 57, the Companies act (ZGD-1) lists the entities that must have their financial statements reviewed by a practitioner. The Companies Act (ZGD-1) does not regulate the form of the practitioner''s report on review of financial statements and its contents, nor does defy any other (mandatory) sections of the practitioner''s review report. This paper presents the form of the practitioner''s report and its (more important) contents/sections, including some provided illustrations prepared in accordance with the International Standard on Review Engagements 2400 (Revised). The practitioner''s report (with practitioner''s unmodified conclusion on the financial statements of the reviewed entity) most often used in practice is presented. Keywords: review, review of financial statements, practitioner''s report, practitioner''s conclusion, unmodified conclusion, auditing pronouncements, International Standard on Review Engagements, Auditing Act, Slovenia


 

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