TFL Vsebine / Revija SIR*IUS

Essential findings of the Agency for Public Oversight of Auditing from the inspections of audits of financial statements

Prispevek obravnava ugotovitve iz opravljenih nadzorov Agencije za javni nadzor nad revidiranjem kot pristojnega organa za nadzor in regulacijo revizijskega trga v Republiki Sloveniji. Prikazan je način izvajanja javnega nadzora nad revidiranjem, podrobneje je obravnavan nadzor nad revizijskimi družbami in pooblaščenimi revizorji. Drugi del prispevka povzema ključne ugotovitve pri opravljenih nadzorih revizij računovodskih izkazov, pri čemer so najpogostejše med njimi tudi obsežneje opisane.

The article deals with the audit findings, performed by the Agency for Public Audit Oversight of Auditing as the competent authority for the supervision and regulation of the audit market in the Republic of Slovenia. The ways in which the Agency performs public oversight of auditing is shown, and the supervision of audit companies and certified auditors is discussed in more detail. The second part of the article deals with the key findings in the audits of the financial statements, with the most common ones being described in more detail.