TFL Vsebine / Revija SIR*IUS

Fraud risk

Revidiranje tveganja prevare v računovodskih izkazih je gotovo eden izmed zahtevnejših in kompleksnejših postopkov revizije. Prevara v računovodskih izkazih se lahko izvede s prevarantskim računovodstvom ali poneverbo sredstev. Za prevaro v računovodskih izkazih pa morajo biti prisotni in medsebojno povezani trije ključni elementi: pritiski oziroma spodbude, priložnost in racionalizacija, ki skupaj tvorijo t. i. trikotnik prevare. Revidiranje tveganja prevare v računovodskih izkazih in revizorjevo odgovornost pri tem opredeljuje MRS 240 – Revizorjeve naloge, povezane z obravnavanjem prevar pri reviziji računovodskih izkazov.

Auditing the risk of fraud in financial statements is undoubtedly one of the more challenging and complex procedures in the audit process. Fraud in financial statements can occur through fraudulent accounting or asset misappropriation. However, for fraud in financial statements to take place, three key elements must be present and interconnected: pressures – incentives, opportunity, and rationalization, which together form the so-called fraud triangle. The auditing of the risk of fraud in financial statements and the auditor's responsibility in auditing the risk of fraud are defined by ISA 240 The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements.