TFL Vsebine / Revija Poslovodno računovodstvo

Revizor ni odgovoren za preprečevanje in odkrivanje prevar, temveč se odziva na ocenjena revizijska tveganja, ki pa so odvisna od njegovega poznavanja organizacije, njenega okolja in pridobljenih revizijskih dokazov. Revizorji računovodskih izkazov v zelo majhnem odstotku odkrijejo sum prevare na osnovi rednih revizijskih postopkov. So tako časovno kot finančno omejeni pri svojem delu, kar se odraža v precejšnji možnosti, da se prevara ne odkrije. Forenzične preiskave, ki nastopijo ko je prevara že odkrita, pa v primerjavi z redno revizijo s poglobljenimi pregledi, vodijo v dobre rezultate in priporočila, ki jih naročnik posla uporabi pri svojem nadaljnjem poslovnem odločanju pri odkritih prevarah.

The auditor is not responsible for preventing and detecting fraud, but responding to the audit risks assessed, which depend on his knowledge of the organisation, its environment and audit evidence obtained. In a very small percentage, auditors detect suspected fraud based on regular annual audit procedures. They are both time-limited and financially limited in their work, which reflects in the considerable possibility that the fraud is not detected. However, compared to annual audits with in-depth reviews, forensic investigations that occur when a fraud is detected lead to good results and recommendations, which the client uses in his or her business to make further decisions as response to detected fraud.