TFL Vsebine / Revija SIR*IUS

How to get out of the audit activity crisis

Avtor članka vidi rešitve izhoda iz krize revizijske dejavnosti in jih predlaga v izbranih korakih. Slovenski inštitut za revizijo na podlagi ugotovitev te raziskave in avtorjeve pobude sprejme smernice za porabo časa pri revidiranju računovodskih izkazov. Te smernice lahko, če se z njimi strinja, v obliki priporočil, usmeritev ali drugih pravil revidiranja (za kar ima pristojnost) oziroma zgolj za presojo tveganj sprejme tudi Agencija za javni nadzor nad revidiranjem. Navsezadnje se po zgledu francoske rešitve lahko vnesejo v Zakon o gospodarskih družbah. Pooblaščene revizorje zdaj veže etični vidik za njihovo upoštevanje, direktorje revizijskih družb pa, da jih upoštevajo pri podpisu pogodb o revidiranju, saj morajo s podpisom pogodbe zagotoviti ustrezne kadrovske zmogljivosti in čas, potreben za kakovostno revidiranje. Pooblaščenemu revizorju, ki podpiše revizijsko mnenje, smernice zagotavljajo dovolj časa, da revizijo opravi kakovostno. Če to ni zagotovljeno, mora pisno obvestiti direktorja, ki s tem zaradi nezagotavljanja zadostnih pogojev za kakovostno revizijo vsaj deloma (sicer neformalno) prevzame odgovornost za revizorjevo mnenje, kar bi lahko (moralo) pooblaščenemu revizorju predstavljalo (predstavljati) olajševalno okoliščino ob nadzoru. Agencija za javni nadzor nad revidiranjem s sprejetimi smernicami dobi podlago za izredne nadzore ob neupoštevanju njenih določil.

The author of this article proposes the following steps as a resolution of and a way forward in the current audit activity crisis. Based on the findings of this research and the author's initiative, the Slovenian Institute of Auditors adopts the guidelines regarding the time allocated to financial statements audit. Provided that the Agency for Public Oversight of Auditing agrees with the guidelines, they may also be "adopted" in the form of recommendations, guidelines or other auditing rules (which is in the competence of the Agency) or just for risk assessment. After all, they may be incorporated into the Companies Act, based on the example of the solution adopted in France. Currently, certified auditors are bound to compliance by ethical constraints, while directors of audit firms must consider them when undertaking audit contracts, as they must ensure adequate human resources and sufficient time needed for quality auditing. According to these guidelines, a certified auditor who signs the audit opinion must have sufficient time to perform a quality audit. If not, he is obliged to inform in writing the director who, by not providing sufficient resources for the performance of a quality audit, partially (although not formally), assumes responsibility for the auditor's opinion and in case of a supervision, this could (should) provide mitigating circumstances for the certified auditor. In the event of non-compliance with the provisions of the adopted guidelines, the Agency for Public Oversight of Auditing is entitled to carry out extraordinary controls.