TFL Vsebine / Revija SIR*IUS

The effects of implementation of Regulation (EU) No 537/2014 on specific requirements regarding statutory audit of public-interest entities on key stakeholders

Rezultati kvalitativne raziskave, ki sem jo opravila ob koncu leta 2018 ter v začetku leta 2019, kažejo, da so ključni deležniki v Sloveniji občutili spremembe Uredbe. Izsledki raziskave kažejo, da je uvedba Uredbe načeloma izboljšala neodvisnost revizijskih družb pri izvajanju obveznih revizij in zmanjšala obseg (dovoljenih) nerevizijskih storitev za revidirane stranke ter da je bila časovna omejitev sodelovanja z revizorjem v splošnem dobro sprejeta. Intervjuvanci kot eno najbolj pozitivnih sprememb revizijske regulative izpostavljajo poročilo revizijski komisiji. Glede sprememb v revizorjevem poročilu izpostavljajo tveganje, da si bodo uporabniki zaradi slabe obveščenosti in slabega splošnega znanja o revizorjevem poročanju le-to napačno razlagali, ter tveganje, da bodo revizorji ključne revizijske zadeve v svojih poročilih iz leta v leto le prepisovali. Sogovorniki si želijo več dialoga med ključnimi deležniki (regulatorji, revizijsko komisijo, revizijsko družbo). Predstavniki širše javnosti kakovost izvedenih revizij presojajo skozi popolnost razkritij v revidiranih letnih poročilih. Izsledki raziskave kažejo, da obstaja vrsta perečih vprašanj na širšem področju korporativnega upravljanja, na primer vprašanje kakovosti ter vzpostavitve nadzora in sankcioniranja organov korporativnega upravljanja.

The results of the qualitative study conducted at the end of 2018 and in early 2019 show that key stakeholders in Slovenia were affected by the Regulation. The changes in audit regulation generally improved auditor’s independence and decreased the volume of non-audit services for audit clients. Limitation of time spent with the auditor has been in general positively accepted among key stakeholders. One of the most positive changes perceived by respondents is the additional report to the audit committee. With regard to the changes in the auditors' report itself, the risk was highlighted that the users would misinterpret the auditors' reporting due to the lack of general knowledge on auditors' reporting. Another risk with regard to auditors' reporting is related to copy-pasting of key audit matters in auditors' reports. Respondents seek for further improvement of the dialogue between the stakeholders (auditors, audit committees and the audit regulator). Users of the audited financial statements are assessing the quality of audits through the quality of disclosures in the notes to audited financial statements. The results of the survey show that a series of dilemmas is open in the area of corporate governance, which will need to be addressed in the near future.