Revidiranje opredmetenih osnovnih in neopredmetenih sredstev v računovodskih izkazih

Lorber, Andreja

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Title:	Revidiranje opredmetenih osnovnih in neopredmetenih sredstev v računovodskih izkazih
Authors:	ID Lorber, Andreja (Author) ID Koletnik, prof. dr. Franc (Mentor) More about this mentor...
Files:	UNI_Lorber_Andreja_2009.pdf (729,43 KB) MD5: 2A02E2F6AA788A0324FA8E94E765D0A4 PID: 20.500.12556/dkum/a9eea595-2e35-4e94-995e-0e7428e68244
Language:	Slovenian
Work type:	Undergraduate thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	V diplomski nalogi smo raziskali mednarodne standarde računovodskega poročanja o opredmetenih osnovnih in neopredmetenih sredstvih, njihove trditve vrhovnega poslovodstva v računovodskih izkazih ter revizijske postopke in metode v sklopu končne revizije opredmetenih osnovnih in neopredmetenih sredstev, ki smo jih proučili tudi na primeru iz prakse. V sklopu raziskave mednarodnih standardov računovodskega poročanja smo raziskali bistvene napotke in pravila MRS 16 – Opredmetena osnovna sredstva, MRS 38 – Neopredmetena osnovna sredstva in MRS 36 – Oslabitev sredstev, ki jih mora revizor dobro poznati, da lahko opravi njihovo revizijo. Po seznanitvi z računovodskimi pravili smo nadaljevali s proučevanjem trditev vrhovnega poslovodstva o opredmetenih osnovnih in neopredmetenih sredstvih v računovodskih izkazih, ki trdi, da vsa sredstva v računovodskih izkazih obstajajo (trditev obstoj), da so v lasti podjetja (trditev pravice in obveznosti), da ni sredstev, ki ne bi bila pripoznana (trditev popolnost), da so prikazana v primernih zneskih po računovodskih standardih (trditev vrednotenje) ter, da so razvrščena in razkrita po računovodskih standardih (trditev predstavitev in razkritje). V nadaljevanju smo proučevali revizijske postopke in metode za dokazovanje teh trditev. Pri tem smo proučili mednarodne standarde revidiranja in strokovno literaturo, ki govori o analitičnem preiskovanju in podrobnem preizkušanju podatkov v računovodskih izkazih ter o metodah izbiranja postavk za preiskovanje. Podrobno smo spoznali vsebino analitičnega preiskovanja in podrobnega preizkusa podatkov opredmetenih osnovnih in neopredmetenih sredstev v računovodskih izkazih. Na koncu smo opravili revizijo opredmetenih osnovnih in neopredmetenih sredstev na praktičnem primeru. Pri tem smo opravili analitično preiskavo revidiranih podatkov in podroben preizkus njihovih podatkov. V sklopu podrobnega preizkusa smo preverili pravilnost popisa, novih pridobitev, odtujitev, obračuna amortizacije, prevrednotenj ter stroškov vzdrževanja in raziskovanja. Ugotovili nismo bistvenih nepravilnosti in tako podali pozitivno mnenje revizorja o revidiranih postavkah v računovodskih izkazih.
Keywords:	opredmetena osnovna sredstva // neopredmetena sredstva // mednarodni standardi računovodskega poročanja // MRS 16 // MRS 36 // MRS 38 // uradne trditve vrhovnega poslovodstva // mednarodni standardi revidiranje // revizijski postopki in metode // analitično preiskovanje // podroben preizkus podatkov // mnenje revizorja.
Place of publishing:	Maribor
Publisher:	[A. Lorber]
Year of publishing:	2009
PID:	20.500.12556/DKUM-9832
UDC:	657.6
COBISS.SI-ID:	9909276
NUK URN:	URN:SI:UM:DK:RI4H7FWZ
Publication date in DKUM:	07.07.2009
Views:	4369
Downloads:	624
Metadata:
Categories:	EPF
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Secondary language

Language:	English
Title:	Audit of fixed and intangible assets in financial statements
Abstract:	In our research we have studied the international financial reporting standards of fixed and intangible assets, their management assertions in financial statements and substantive audit procedures and methods in audit of fixed and intangible assets. All researched substantive audit procedures have been performed also on practical case. In the frame of the international financial reporting standards research the essential accounting directives and principles of IAS 16 – Property, plant and equipment, IAS 38 – Intangible assets and IAS 36 – Impairments of assets, have been researched. These standards should be well known to the auditor who is performing the audit of fixed and intangible assets in financial statements. After our research of the international accounting principles we have continued with management assertions of fixed and intangible assets in financial statements. Management claims that all fixed and intangible assets in financial statements actually exist (existence), that pertains to the company (rights and obligations), that there are no unrecorded assets, transactions or events (completeness), that they have been correctly valued (valuation and measurement) and that they are classified and disclosed in financial statements according to accounting standards (presentation and disclosure). The substantive audit procedures and methods have been studied to prove the validity of these assertions. For this purpose we have researched the international standards on auditing and audit literature about the audit procedures of fixed and intangible assets. Generally there are two types of substantive procedures, test of details and analytical procedures as a substantive test to obtain audit evidence to detect material misstatements in the financial statements. At the end of our research, the theoretically researched audit procedures of fixed and intangible assets have been performed on case of practice. We have performed all analytical procedures and test of details. We have reviewed in detail the correctness of physical count, depreciation and amortization, additions, disposals and impairments of fixed and intangible assets. We have also reviewed maintenance and research costs. No material misstatements have been found and, so auditor`s unqualified opinion about auditing items in financial statements has been given.
Keywords:	property, plant and equipment (fixed assets) // intangible assets // international financial reporting standards // IAS 16 // IAS 36 // IAS 38 // management assertions // international standards on auditing // substantive audit procedures and methods // analytical procedures // test of detail // audit opinion.

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