TFL Vsebine / Revija SIR*IUS

Trends in audit service fees

Namen preučevanja gibanja cen revizijskih storitev v Sloveniji je opozoriti strokovno javnost na podatek o gibanju cen revizijskih storitev v Evropi z vidika objavljenega kazalnika, ki se nanaša na delež revizijskih stroškov glede na prihodke naročnika revizije računovodskih izkazov. Po tem kazalniku je Slovenija med najcenejšimi evropskimi državami s kazalnikom 0,04 %. Nižji kazalnik (0,02 %) imata samo Romunija in Ukrajina, medtem ko je povprečni kazalnik v EU-ju 0,13 %. Cene revizijskih storitev v Sloveniji bi se morale bistveno zvišati, ker se povečuje revizijsko tveganje, med drugim tudi zaradi znižanja ravni znanja računovodskih delavcev, kar zahteva dodatne revizijske postopke (podaljšanje časa revidiranja). Agencija za javni nadzor nad revidiranjem naj za revizijske družbe spremlja tri kazalnike, ki opozarjajo na tveganje nekakovostno opravljene revizije, ter o tem obvešča revizijske družbe in javnost zaradi tveganja nadzora, in sicer: • razmerje med deležem revizijskih stroškov in prihodki naročnika revizije računovodskih izkazov; • povprečne prihodke iz revizije računovodskih izkazov na pooblaščenega revizorja; • odstotek cene revizije računovodskih izkazov v primerjavi z normativno ceno. Regulator, Ministrstvo za finance, Slovenski inštitut za revizijo in odgovorne osebe revizijskih družb naj se poglobijo v opisano problematiko in sprejmejo ukrepe, da Slovenija ne bo več med najcenejšimi evropskimi državami pri revizijskih storitvah ter da se zagotovi oziroma ohrani kakovost revidiranja. Ukrepanje je nujno predvsem zaradi nevarnosti gospodarske krize, ki bo lahko ponovno uničujoče vplivala na cene revizijskih storitev kot kriza leta 2008.

The purpose of examining the dynamics of audit service fees in Slovenia is to draw the professional community's attention to the trends in audit pricing across Europe, as measured by the published indicator relating to the ratio of audit costs to the revenues of the audited entity (RRI). According to this indicator, Slovenia ranks among the least expensive European countries, with a ratio of 0.04%. Only Romania and Ukraine record a lower ratio, at 0.02%, while the EU average stands at 0.13%. Audit service fees in Slovenia should increase significantly, given the rising audit risk, which is attributable, among other factors, to the declining level of expertise among accounting personnel. This situation necessitates additional audit procedures (prolonging audit engagements). The Agency for Public Oversight of Auditing should systematically monitor three indicators that highlight the risk of substandard audit performance and, for the purposes of transparency and preventive supervision, communicate these findings to audit firms and the public: - the ratio of audit costs to the revenues of the audited entity; - average audit revenues per certified auditor; - the percentage of audit fees relative to the normative fee. The regulator, the Ministry of Finance, the Slovenian Institute of Auditors, and the responsible persons within audit firms are urged to examine the aforementioned issue in depth and adopt appropriate measures to ensure that Slovenia is no longer positioned among the lowest-cost European countries in the area of audit services, and that the quality of auditing is safeguarded and sustained. Immediate action is imperative, especially in light of the potential risk of an economic downturn, which could once again exert catastrophic downward pressure on audit fees, as was the case during the 2008 financial crisis.