TFL Vsebine / Revija SIR*IUS

International Standard on Auditing 600 (ISA 600 Revised) Special Considerations - Audits of Group Financial Statements (Including the Work of Component Auditors): key changes and their impact

Mednarodni standard revidiranja 600 (prenovljen) prinaša pomembne spremembe v revizijah računovodskih izkazov skupin, ki so začele veljati po 15. decembru 2023. Povečuje odgovornost revizorjev skupine za usklajevanje dela revizorjev sestavnih delov, kar zahteva učinkovito nadziranje podatkov in razvoj strategij za analizo tveganj. MSR 600 (prenovljen) poudarja izboljšanje kakovosti revizij in povečanje zaupanja v računovodsko poročanje. Ključni elementi vključujejo sistematično določanje obsega revizije, jasno načrtovanje postopkov in dvosmerno komunikacijo med revizorji. Revizorji se morajo prilagoditi novim zahtevam in posodobiti svoje prakse, da bi učinkovito obvladovali kompleksnost in tveganja, povezana z več pravnimi entitetami. Mednarodni standard revidiranja 600 (prenovljen) je bil razvit za izboljšanje kakovosti revizij računovodskih izkazov skupin, ki vključujejo več pravnih entitet ali lokacij poslovanja. Standard velja za obdobja po 15. decembru 2023 (obdobja, končana 31. 12. 2024) in prinaša pomembne spremembe v pristopu k revizijam, ki so zasnovane za obvladovanje kompleksnosti in tveganj, povezanih z revizijami skupin. MSR 600 (prenovljen) se osredotoča na odgovornosti revizorjev skupine, ki morajo učinkovito nadzorovati vire podatkov, zagotoviti ustrezno dokumentacijo in razviti strategije za analizo tveganj. V članku podrobno obravnavamo ključne spremembe, ki jih prinaša MSR 600 (prenovljen), in njihov vpliv na revizijsko prakso.

The International Standard on Auditing 600 (Revised) (hereinafter ISA 600 Revised) introduces significant changes to the audits of group financial statements, effective after December 15, 2023. It increases the responsibility of group auditors for coordinating the work of component auditors, requiring effective data supervision and the development of risk analysis strategies. ISA 600 Revised emphasizes improving audit quality and enhancing trust in financial reporting. Key elements include systematic determination of audit scope, clear planning of procedures, and two-way communication among auditors. Auditors must adapt to new requirements and update their practices to effectively manage the complexity and risks associated with multiple legal entities. The International Standard on Auditing 600 (Revised) was developed to improve the audits quality of group financial statements that involve multiple legal entities or business locations. The standard is effective for periods beginning after December 15, 2023 (periods ending December 31, 2024) and brings significant changes in the approach to audits designed to manage the complexity and risks associated with group audits. ISA 600 Revised focuses on the responsibilities of group auditors, who must effectively supervise data sources, provide appropriate documentation, and develop strategies for risk analysis. This article details the key changes introduced by ISA 600 Revised and their impact on audit practices.