TFL Vsebine / Revija SIR*IUS

Overview of the Violation of the Hierarchy of Auditing Rules

Agencija za javni nadzor nad revidiranjem mora skladno s svojim poslanstvom, to je opravljanje javnega nadzora nad kakovostjo revidiranja, zagotoviti, da se v javnosti ohranja visok ugled revizijske stroke. Na ta način se povečuje zaupanje v pravilnost računovodskih izkazov družb, zlasti tistih, katerih vrednostni papirji kotirajo na borzi. Odločanje v postopkih nadzora nad kakovostjo dela revizijskih družb, pooblaščenih revizorjev in pooblaščenih ocenjevalcev vrednosti ter izrekanje ukrepov nadzora je ena izmed temeljnih nalog Agencije. Na podlagi opravljenega prvega cikla nadzorov nad revizijskimi družbami so izpostavljene najpogostejše kršitve pravil revidiranja, zaradi katerih kakovosti revidiranja na splošno ni mogoče oceniti kot zadovoljivo.

In accordance with its mission to carry out public supervision over the quality of auditing, the Agency for Public Oversight of Auditing shall ensure the maintenance of the high reputation of the audit profession in the public. In this way, the confidence in the accuracy of the financial statements of companies, particularly the listed ones, is increased. Deciding about the procedures for the supervision over the quality of work of audit firms, certified auditors and certified appraisers, and imposing sanctions, if needed, are the fundamental tasks of the Agency. This paper presents the most common violations of auditing rules, identified by the Agency in its first cycle of inspections performed in audit firms. On the basis of those violations it can be concluded that, in general, the quality of auditing cannot be assessed as satisfactory.