TFL Vsebine / Revija SIR*IUS

Corporate governance code and audiator's responsibility

Zadnja gospodarska kriza je nazorno pokazala, kakšne negativne posledice ima lahko slabo in neodgovorno korporativno upravljanje, zato se iščejo rešitve v trdnejši zavezi ravnanja v skladu s kodeksi upravljanja, ki kot priporočena dobra praksa upravljanja bolj ustrezajo podjetjem kot zakonska določila. Ker pa kodeksi niso zavezujoči kot zakonodaja, morajo podjetja pregledno razkrivati, ali upoštevajo kodekse ali ne. Te izjave morajo izdelati po zakonu, nato jih pregledajo revizorji hkrati z računovodskimi izkazi. Tudi za pregled teh poročil prevzemajo revizorji odškodninsko odgovornost.

The recent financial crisis has clearly shown the negative consequences of an irresponsible corporate governance. Solutions are being searched for in stricter obligations with regard to governance code compliance, since the latter are more suitable for companies than hard law. But, due to the non-binding nature of soft law, it is necessary for the respective companies to transparently disclose their compliance with such codes. Such disclosure must be prepared in the form of report, which is mandatory by law and is reviewed by certified auditors together with the financial statements. The auditors take the same liability for damages for the review of the report as they do for the financial statements.