TFL Vsebine / Revija SIR*IUS

Financial Statements Audit and Information System Auditor

V prispevku je pojasnjeno, kaj je revizija računovodskih izkazov in kakšna zagotovila daje revizor računovodskih izkazov pri izdaji revizorjevega poročila skladno z Mednarodnimi standardi revidiranja. Predstavitev konkretnih primerov prikazuje nujnost sodelovanja med pooblaščenim revizorjem in njegovim veščakom – informatikom pri revizijah računovodskih izkazov. Posebej so izpostavljeni primeri, pri katerih velika tveganja na področju informacijskega sistema pri revidirancu nimajo nujno pomembnega vpliva na točnost in poštenost računovodskih izkazov. Prikazani so tudi primeri, pri katerih je sodelovanje revizorja računovodskih izkazov s preizkušenim revizorjem informacijskega sistema zelo priporočljivo oz. skoraj nujno, če nima ustreznih orodij in znanj. V prispevku je opredeljeno, kako podroben naj bo pregled informacijskega sistema v okviru revizije računovodskih izkazov.

The article explains the purpose of financial statements audits and the assurances provided by the auditor of financial statements in accordance with International Auditing Standards, highlighting the need for cooperation between the financial statements auditor and the information systems auditor, acting as an auditor's expert. Examples are presented to demonstrate that clients with high risks regarding their IT systems do not necessarily pose a high risk in terms of presenting a true and fair view in their financial statements. In addition, examples of situations are given where cooperation with an IS auditor is highly recommended, if not imperative, as the financial statements auditor will usually not have the relevant expert knowledge, skills and tools. The scope of an IT system review for the purpose of financial statements auditing is also presented.