TFL Vsebine / Revija SIR*IUS

How will a Slovenian auditor report in the future?

V prispevku predstavljam različne vidike revizorjevega poročanja o računovodskih izkazih, opredeljene z Zakonom o gospodarskih družbah, Uredbo (EU) št. 537/2014 in Mednarodnimi standardi revidiranja. Ker je vsebina revizorjevega poročila v vsakem od navedenih predpisov predstavljena na drugačen način, bom poskušala ugotoviti, ali je mogoče pripraviti poročilo, ki istočasno ustreza zahtevam zakonodaje in revizijskih standardov. Poleg tega na podlagi opravljene analize odgovarjam na vprašanje, kakšne so razlike v načinu revizorjevega poročanja, kadar poroča o računovodskih izkazih subjektov javnega interesa in kadar poroča o računovodskih izkazih drugih družb, zavezanih k reviziji.

The article presents various perspectives of the auditor’s reporting on financial statements, determined by the law, the Regulation (EU) No.537/2014 and the International Standards on Auditing. Since each of the mentioned rules presents the contents of the auditor’s report in its own way, the author tries to answer the question, whether it is possible to prepare a single report that would be consistent with the legislation on the one hand, and the auditing standards on the other. Besides, the author specifies the differences in the auditor’s report prepared for the financial statements of public interest entities versus the report prepared for the purpose of other statutory audits.