TFL Vsebine / Revija Poslovodno računovodstvo

V fazi načrtovanja mora revizor med drugim spoznati lastnosti organizacije in dejavnike tveganj na področju lastnosti organizacije, kar bomo predstavili v tem prispevku. Revizor mora na področju lastnosti organizacije spoznati zlasti poslovanje organizacije, njeno računovodsko poročanje, lastniško strukturo in povezane osebe. Na teh področjih se namreč lahko pojavljajo številna tveganja, ki lahko vplivajo na računovodske izkaze kot celoto in na posamezne postavke v računovodskih izkazih. Z revizijskimi postopki, ki jih revizor opredeli v okviru analize tveganj na področju lastnosti organizacije kot odziv na ocenjena tveganja, revizor potrjuje uradne trditve o vrstah poslov, saldih na kontih in razkritjih. Za vsako od navedenih lastnosti organizacije bomo predstavili možna tveganja, način ocenjevanja teh tveganj in odzive revizorja na ocenjena tveganja.

During the planning phase, the auditor should be, familiar with the organization's characteristics and risk factors in the area of the organization's characteristics. In the area of the entity's characteristics, the auditor should be familiar with the entity's business process, its financial reporting, ownership structure and related parties. In these areas, there are a number of risks that may affect the financial statements as a whole and the individual items in the financial statements. With the audit procedures defined by the auditor in the context of risk analysis in the area of the entity's characteristics in response to the assessed risks, the auditor confirms the formal assertions about the types of transactions, account balances and disclosures. Each of the listed features of the potential risks are outlined, how these risks are assessed, and what are the auditor's responses to the assessed risks.