TFL Vsebine / Revija Poslovodno računovodstvo

Prilagajanje računovodskih izkazov za doseganje načrtovanih rezultatov je zelo pogosto. V prispevku prikazujemo dveh različni obliki preiskovanja, revizijo računovodskih izkazov in forenzično revizijo, kot metodi za ugotavljanje resničnosti prikazanega finančnega položaja podjetja. Revizija računovodskih izkazov, je zakonsko predpisana za vse srednje in velike gospodarske družbe in je najpogostejša oblika preiskovanja. Njen osnovni namen je poročanje lastnikom ali so računovodski izkazi v bistvenih pogledih resnična in poštena slika poslovanja. Njena ključna naloga ni odkrivanje prevar, kot je to pri drugi obliki preiskovanja, forenzičnem pregledu. Forenzični pregled se izvaja na osnovi naročila, ki običajno nastane zaradi suma prevare v podjetju. Pregled se osredotoči na del poslovanja, kjer se ugotavlja sum prevare, pri čemer se ugotavlja, ali je do prevare res prišlo, kdo so storilci, kakšna škoda je bila povzročena in v primeru, da je sum prevare ugotovljen je pogosto njen rezultat sodni proces. Zaradi cilja, ki ga ima ena oziroma druga oblika preiskovanja so tudi poročila, ki jih revizor oblikuje, različna. Za naročnika je zelo pomembno, da pozna kakšen rezultat mu da ena in kakšen druga oblika preiskovanja in temu primerno naroči pravo preiskovanje, ki ga potrebuje za dosego svojih ciljev.

Adjusting financial statements to achieve planned outcome is very often. The article shows two different form of investigation: audit of accounting results and forensic revision as methods for testing the reality of firm's shown financial situation. Audit of accounting results is for every medium and large-sized business company set by law and is the most common form of investigation. Its basic goal is to report to owners if accounting results are real and honest picture of business performance. This method's main purpose is not detecting the frauds as it is in another method, forensic auditing. Forensic auditing is being implemented on the basis of commission, which is usually due to suspicion of fraud in the company. Review focuses only on part of business performance, where the suspicion arises from. Thereby it is investigated if the fraud really happened, who are the perpetrators, what is the caused damage and if the fraud is proven, often results in judicial process. Because goals of described methods are different, the reports also distinguish. It is very important, that clients have knowledge how different outcomes for each method they get, and according to their goals choose the right investigation.