TFL Vsebine / Revija SIR*IUS

Prevare v računovodskih izkazih in vloga revizorja

Članek obravnava napake v računovodskih izkazih, ki so posledica prevare, in s tem povezana tveganja za revizorje računovodskih izkazov. Čeprav 4. točka MSR 240 jasno določa, da imajo "glavno odgovornost za preprečevanje in odkrivanje prevar tako pristojni za upravljanje organizacije kot poslovodstvo", standard revizorju nalaga, da mora "pridobiti sprejemljivo zagotovilo, da je celota računovodskih izkazov brez pomembno napačne navedbe zaradi prevare ali napake".

This article deals with fraudulent misstatements and seeks to highlight to the external financial auditor the risks thereof. While Section 4 of ISA 240 is clear that "the primary responsibility for the prevention and detection of fraud rests with both those charged with governance of the entity and management", the standard nevertheless places the onus on the auditor to "obtain reasonable assurance that the financial statements taken as a whole are free from material misstatement, whether caused by fraud or error".