TFL Vsebine / Revija SIR*IUS

Audit materiality

Revizor opravlja revizijo računovodskih izkazov skladno z Mednarodnimi standardi revidiranja. Eden izmed glavnih ciljev revizije je pridobiti sprejemljivo zagotovilo, da računovodski izkazi kot celota ne vsebujejo pomembne napačne navedbe zaradi prevare ali napake, kar revizorju omogoča, da izrazi mnenje o tem, ali so računovodski izkazi v vseh pomembnih pogledih pripravljeni v skladu s primernim okvirom računovodskega poročanja. Da bi revizor dosegel cilj revidiranja, mora v fazi načrtovanja opredeliti pomembnost pri revidiranju. MSR-ji ne določajo natančneje izračuna pomembnosti, zato se v praksi uporabljajo različna primerjalna merila. Ne glede na to, za katero primerjalno merilo se revizor na podlagi poznavanja organizacije odloči, pomembnost vedno določi na podlagi svoje strokovne presoje. Na osnovi pomembnosti določi tudi izvedbeno pomembnost, ki v okviru preizkušanja podatkov vpliva na obseg revizijskih postopkov. Pomembnost vpliva tudi na revizorjevo ovrednotenje napačnih navedb v računovodskih izkazih ter na presojo zadostnosti opravljenih revizijskih postopkov, pri čemer pa je poleg kvantitativnih dejavnikov treba upoštevati tudi kvalitativne. Pojma pomembnost ne najdemo le v Mednarodnih standardih revidiranja, temveč se uporablja tudi v okviru Mednarodnih standardov poslov preiskovanja ter Mednarodnih standardov poslov dajanja zagotovil.

Auditors perform audits of financial statements in accordance with International Standards on Auditing. One of the key goals of an audit is to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatements, whether due to fraud or error, thereby enabling the auditor to express an opinion on whether the financial statements have been prepared, in all material respects, in accordance with an applicable financial reporting framework. In order to reach this goal, the auditor has to determine audit materiality during the audit planning phase. As the ISAs do not provide a precise calculation of materiality, diverse benchmarks are used in practice. Regardless of the benchmarks chosen by the auditor based on his knowledge about the organisation, materiality is always determined according to the auditor’s professional judgement. On the basis of materiality, the auditor also defines performance materiality, which influences the scope of audit procedures related to data testing. Materiality also affects the auditor’s assessment of misstatements in the financial statements and his judgement about sufficiency of the audit procedures carried out, where in addition to quantitative aspects, qualitative aspects have to be considered as well. In addition to International Standards on Auditing, the concept of materiality can also be found in International Standards on Review Engagements and International Standards on Assurance Engagements.