TFL Vsebine / Revija SIR*IUS

Changes to certain auditing rules

V članku so predstavljene ključne spremembe pravil revidiranja, sprejete v okviru Mednarodnega kodeksa etike za računovodske strokovnjake ter prenovljenih standardov MSR 570 in MSR 240. Prenova kodeksa razširja opredelitev subjektov javnega interesa, posodablja pojma naročnika revizije in naročnika revizije skupine ter uvaja podrobnejše zahteve glede uporabe tehnologije, neodvisnosti in davčnega načrtovanja. Poseben poudarek je namenjen tveganjem pretiranega zanašanja na avtomatizacijo in umetno inteligenco ter odgovornosti revizorja pri presoji ustreznosti tehnoloških rešitev. Prenovljeni MSR 570 krepi obravnavo delujočega podjetja z jasnejšo opredelitvijo pomembne negotovosti, podaljšanjem obdobja ocenjevanja poslovodstva, strožjim preverjanjem metod, predpostavk in podatkov ter večjo preglednostjo v revizorjevem poročilu. Revizor mora sistematično presojati tudi izvedljivost načrtov poslovodstva in zanesljivost finančne podpore tretjih oseb. Prenovljeni MSR 240 pa povečuje zahteve glede poklicne nezaupljivosti, nepristranskosti, obravnave prijav nepravilnosti, tveganja neupoštevanja kontrol s strani poslovodstva ter odzivanja na ugotovljene ali domnevne prevare. Večji pomen dobivajo ključne revizijske zadeve, poročanje zunanjim organom in uporaba naprednih analitičnih orodij. Spremembe skupaj krepijo kakovost revizij, javno zaupanje, odgovornost revizorjev in preglednost finančnega poročanja. Njihov skupni cilj je prilagoditi revizijsko stroko sodobnim tehnološkim, gospodarskim in družbenim razmeram ter zagotoviti doslednejše prepoznavanje tveganj, bolj utemeljene presoje in jasnejše sporočanje ugotovitev poslovodstvu, regulatorjem, vlagateljem in širši javnosti v vseh pomembnih revizijskih okoliščinah.

The article presents the key changes to auditing rules adopted within the framework of the International Code of Ethics for Professional Accountants and the revised ISA 570 and ISA 240. The revision of the Code broadens the definition of public interest entities, updates the concepts of an audit client and a group audit client, and introduces more detailed requirements regarding the use of technology, independence, and tax planning. Particular emphasis is placed on the risks of overreliance on automation and artificial intelligence, as well as on the auditor's responsibility for assessing the appropriateness of technological solutions. The revised ISA 570 strengthens the consideration of going concern by providing a clearer definition of material uncertainty, extending the period covered by management's assessment, introducing more rigorous evaluation of methods, assumptions, and data, and increasing transparency in the auditor's report. The auditor must also systematically assess the feasibility of management's plans and the reliability of financial support provided by third parties. The revised ISA 240 increases the requirements relating to professional scepticism, impartiality, the handling of reports of irregularities, the risk of overreliance on automation and artificial intelligence, and the response to identified or suspected fraud. Key audit matters, reporting to external authorities, and the use of advanced analytical tools are also given greater importance. Taken together, the changes enhance audit quality, public confidence, auditor accountability, and the transparency of financial reporting. Their shared objective is to adapt the auditing profession to contemporary technological, economic, and social conditions and to ensure more consistent risk identification, better-founded judgements, and clearer communication of findings to the management, regulators, investors, and the wider public in all significant audit circumstances.