20.500.12556/DKUM-77331 Revizorjevo poročanje organu upravljanja po prenovljenih msr in drugih pravilih revidiranja. Auditor reporting to organization’s governance body by revised isa and other auditing pronouncements V delu diplomskega projekta bomo predstavili pomembnost komuniciranja zunanjega revizorja (v nadaljevanju revizor) s pristojnimi za upravljanje. Osnova za to delo bo prenovljeni Mednarodni standard revidiranja 260 – Komuniciranje s pristojnimi za upravljanje (MSR 260), ki je predstavljen v četrtem poglavju tega dela diplomskega projekta. MSR 260 se navezuje tudi na druge MSR-je in druge zakone. Da lahko pojasnimo revizorjevo komuniciranje z organi upravljanja, moramo najprej razumeti, zakaj pride do revizije. Revizija računovodskih izkazov je pomembna predvsem zato, ker povečuje zaupanje širši javnosti, lastnikom in organom upravljanja. Revizor mora biti sposoben določiti, katere informacije bo predstavil in katerim organom upravljanja. Te revizor izbere na podlagi njihovih pristojnosti in nalog, ki so pojasnjene v tretjem poglavju. Ko razumemo, kaj so organi upravljanja in zakaj pride do revizije računovodskih izkazov, se lahko osredotočimo na revizorjevo komuniciranje pristojnih za upravljanje, ki je ena izmed revizorjevih nalog, ki so zapisane v pravnih pravilih. Komuniciranje med revizorjem in pristojnimi za upravljanje pripomore h kakovostnejšemu delu revizorja in s tem kakovostnejšemu končnemu poročilu. Kakovostnejše poročilo revizorja daje realno podobo družbe in s tem večje zaupanje javnosti. Komuniciranje revizorja s pristojnimi za upravljanje je pomembno, saj pomaga revizorju s pomembnimi informacijami o revidirani družbi, njeni organiziranosti, okolju, informacijah o posebnih poslih in dogodkih. Komuniciranje je dvosmerno, saj tudi pristojni za upravljanje dobijo od revizorja informacije, ki jim pomagajo pri njihovem delu nadzora postopkov računovodskega poročanja, pri zmanjševanju tveganj pomembno napačne navedbe v računovodskih izkazih, pri odkrivanju raznih nepravilnosti in odkrivanju prevar. Komuniciranje poteka v času revizije; pogostost komuniciranja je odvisna od pojavnosti problemov in zapletenih dogodkov, ki potrebujejo razjasnitev. This diploma project presents the importance of auditor's communication to the governing bodies. The basis for the diploma will be the revised International standard on auditing 260 – communication with those charged with governance and is presented in the fourth chapter of this diploma project. ISA 260 links also to other ISAs and other laws. To be able to explain auditor's communication with governing bodies, we must first understand what leads to auditing. Audit of financial statements plays an important role in increasing trust of the public, owners and governing bodies. The auditor must be able to recognize which information should be communicated and to which governing bodies. They are chosen based on their credibility and functions, that are explained in the third chapter. Once we understand the role of governing bodies and the need for an audit of financial statements, we can focus on auditor's communication to the governing bodies, which is one of the auditor's duties, written in the law. Communication between the auditor and a governing body improves the quality of auditor's work and consequently final report. The quality report gives a more realistic picture of society and thus greater public trust. Auditor's communication to the governing body is especially important, as it gives auditor access to important information about the audited company, its organization, environment, nature of important businesses and events. Communication works in both ways, since governing bodies are given information, that helps them with supervising procedures of financial reporting, decreasing risks material misstatement in audit of financial statements, and detecting various mistakes and frauds. Communication takes place during the audit, its frequency depends on the number of problems and complicated events that need clarification. Zunanji revizor revizija računovodskih izkazov revizorjevo poročanje revizorjevo komuniciranje pravila revidiranja external auditor financial statements audit Auditor’s reporting Auditor’s communication auditing pronouncements true true false [L. Nikić] Slovenski jezik Angleški jezik Delo diplomskega projekta/projektno delo 2020-08-27 09:28:23 2020-10-21 14:52:47 2022-08-09 14:40:03 2020-10-22 03:13:56 2020 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657.6 33603331 URN:SI:UM:DK:QEBTRW62 VS_Nikic_Larisa_2020.pdf VS_Nikic_Larisa_2020.pdf 1 B0D9115BEAE77AF84B678A78308909CD 6db2d4fa7e86d1c1717c2389101d4cbb1eb66c81ed695992eb6d65147b731d21 cdfdb776-7c11-11eb-bb7a-00155d0001ca 20.500.12556/dkum/9fd9e763-2cbd-4a58-bc74-2a184ed3cff7 https://dk.um.si/Dokument.php?lang=slv&id=145538 Ekonomsko-poslovna fakulteta 0 0 0