TFL Vsebine / Revija Poslovodno računovodstvo

Na osnovi Zakon o preglednosti finančnih odnosov in ločenem evidentiranju različnih dejavnosti (ZPFOLERD-1) izvajalci z izključnimi ali posebnimi pravicami ali pooblastili, ki poleg dejavnosti, ki jih opravljajo na podlagi pravic ali pooblastila, izvajajo še druge dejavnosti, vodijo ločene računovodske evidence po posameznih dejavnostih. Za vodenje ločenih računovodskih evidenc po posameznih dejavnostih se uporabljajo sodila. Sodila, ki so namenjena razporejanju posrednih stroškov po dejavnostih, temeljijo na računovodskih načelih. Pri razporejanju posrednih stroškov je treba uporabiti sodila, ki temeljijo na aktivnostih, ki te stroške povzročajo. Če teh aktivnosti ni mogoče določiti, se uporabijo sodila delitve posrednih stroškov na podlagi deleža neposrednih stroškov. Ustreznost sodil in pravilnost njihove uporabe enkrat letno, ob letni reviziji računovodskih izkazov, preveri revizor in poda pisno mnenje. Če izvajalec z izključno ali posebno pravico ni zavezan k obvezni reviziji računovodskih izkazov, ustreznost sodil in pravilnost njihove uporabe preveri revizor na podlagi pogodbe najpozneje do konca aprila tekočega leta za preteklo leto. Kaj mora vse revizor pri tej reviziji pregledati, da lahko potrdi sodila natančneje opredeljuje Stališče 10 Slovenskega inštituta za revizijo in Posli opravljanja dogovorjenih postopkov. Namen tega prispevka je podrobneje predstaviti revizijske postopke, njegovo poročilo in najpogostejše težave s katerimi se pri svojem delu revizor srečuje.

Based on the Transparency of Financial Relations and Keeping Separate Records by Different Activities Act (ZPFOLERD-1), contractors with exclusive or special rights or powers, who in addition to activities provided on the basis of rights or powers, perform other activities as well, keep separate accounting records by individual activities. For keeping separate accounting records by individual activities, criteria are used. Criteria intended for the allocation of indirect costs by activities are based on accounting principles. In the allocation of indirect costs, criteria need to be used that are based on activities incurring such costs. If these activities cannot be defined, criteria for the division of indirect costs based on the portion of indirect costs are used. The adequacy of the criteria and the regularity of their use is checked once a year by the auditor during the annual audit of financial statements, and a written opinion is provided. If the contractor with exclusive or special rights or powers is not subject to an obligatory audit of financial statements, the adequacy of the criteria and the regularity of their use is checked by the auditor on the basis of an agreement no later than by the end of April of the current year for the previous year. What needs to be checked by the auditor during the audit to confirm the criteria is defined in detail in the Opinion no. 10 of the Slovenian Audit Institute and the Agreed-Upon Procedures Engagements. The purpose of this article is to provide fuller details on the audit procedures, its report, and the most frequent issues dealt with by the auditor in his work.