TFL Vsebine / Revija SIR*IUS

Audit prices

Z raziskavo ugotavljamo, da ima gospodarska in finančna kriza iz leta 2007 pomembne in velike posledice na revizijsko stroko. Zaradi zmanjšanja števila zavezancev za revizijo računovodskih izkazov so se kazalniki (čisti prihodki od prodaje, stroški dela, število zaposlenih in čisti dobiček) pri vseh revizijskih družbah (razen pri E & Y in Deloitte zaradi enkratnega posla – posebne revizije bank) poslabšali, še posebej pri majhnih revizijskih družbah. V opazovanem obdobju 2008–2014 so se cene revizijskih storitev zmanjšale samo pri majhnih revizijskih družbah. Pri njih se povečuje razpon doseganja normativnih cen in se giblje od 26 % do 98 % normativnih cen ali povprečnih cen revizijskih storitev skupine revizijskih družb Big 4. Cene revizijskih storitev skupine Big 4 so usklajene z normativnimi cenami, kar potrjuje, da so te pravilne in primerno visoke za normalno delovanje in zagotavljanje kakovosti revidiranja. Iz tega izhaja, da ni problem v višini normativnih cen, temveč v nespoštovanju normativnih cen revizijskih storitev pri majhnih revizijskih družbah. Bolj ko se njihove cene odmikajo od normativnih, večje je tveganje nedoseganja kakovosti revidiranja, ki jo merimo z ekonomsko neodvisnostjo in porabo časa za pridobitev dokazov o trditvah poslovodstva v računovodskih izkazih. Še vedno pa ni pojasnjeno, kje je dopustna meja profesionalnega ravnanja, do katere lahko majhne revizijske družbe znižujejo cene revizijskih storitev, ne da bi bila pri tem ogrožena kakovost revidiranja.

With this research, we find that the economic and financial crisis of 2007 has important and significant consequences on the audit profession. Due to the reduction in the number of persons to be audited, the indicators (net sales revenues, labour costs, number of employees and earnings) for all audit companies, except for E & Y, Deloitte (due to one-off operation – special audit of banks) have deteriorated, especially in small audit firms. In the period from 2008 to 2014, the prices of audit services decreased only in small audit firms. For them the range of achieving the normative price increases and ranges from 26 % to 98 % of the normative price or the average price of audit services of the Big 4 group of audit companies. Prices of audit services of the Big 4 are consistent with the normative prices, which confirms that they are correct and of an appropriate size for the normal functioning and quality assurance auditing. It follows that the problem is not in normative prices, but rather in non-compliance with the normative price of audit services performed by small audit firms. The more their prices deviate from the norms, the greater is the risk of failure to achieve audit quality, which is measured by economic independence and time-consuming to obtain evidence for the management's assertions in the financial statements. Still, it is not clear where is the upper limit of professional conduct to which small audit companies may reduce the price of audit services without compromising the quality of auditing.