TFL Vsebine / Revija SIR*IUS

What should an auditor know about transfer pricing

Prispevek obravnava seznanitev revizorja z razmerji in transakcijami med povezanimi strankami z vidika prepoznave tveganja za pomembne napake zaradi prevar ter zagotovitve ustreznih razkritij v letnem poročilu. Pojasnjeno je tudi prepoznavanje povezanih strank v različnih okvirih, kot so Slovenski računovodski standardi, Mednarodni standardi računovodskega poročanja, Zakon o gospodarskih družbah in Zakon o davku od dohodkov pravnih oseb. Obravnavana je vloga dokumentacije o transfernih cenah in davčnega strokovnjaka kot veščaka revizorja. Prispevek oriše tudi tematike s področja transfernih cen, za katere še posebej velja razmislek o vključitvi revizorjevega veščaka.

The article highlights the importance of auditors being aware of relationships and transactions with related parties to identify the risk of material misstatements due to fraud and ensure proper disclosure in annual report. It also discusses the definitions and disclosures of related parties in Slovenian accounting standards, International financial reporting standards and the Companies Act. In addition, the article highlights the use of transfer pricing documentation and inclusion of a tax expert as an auditor's expert. The article also provides a high-level overview of certain key topics in the transfer pricing area for which involvement of a tax expert as the auditor's expert shall be considered.