TFL Vsebine / Revija SIR*IUS

Draft IAASB's standard for audits of less complex entities

Prispevek predstavlja razloge, ki so IAASB vodili k oblikovanju novega standarda za revidiranje preprostih družb. Pojasnjen je pojem preprostih družb in navedeni so pogoji, v katerih uporaba standarda ni dovoljena. Predstavljena je struktura Osnutka standarda revidiranja za preproste družbe, ki sledi toku revidiranja računovodskih izkazov. Kljub temu da bodo revizijske družbe morale oblikovati pravila in postopke, ki jih bodo vodila pri odločanju o tem, kdaj uporabljati standarde revidiranja za preproste družbe, in kljub temu da bodo revizijske družbe morale oblikovati ločeno metodologijo revidiranja, ki bo zagotavljala skladnost izvajanja revizij s standardi, so novi standardi revidiranja za preproste družbe za revizijske družbe priložnost za povečanje učinkovitosti in preglednosti izvedenih revizij.

The paper sets out the reasons that led the IAASB to create a new International Standard on Auditing Financial Statements of Less Complex Entities (ISA for LCE). The concept of less complex entities is explained and the conditions under which the application of the standard is prohibited are presented. The structure of the draft ISA for LCE, which follows the flow of the audit, is presented. Despite the fact that audit firms will need to develop rules and procedures to guide them in deciding whether to apply the ISA for LCE, and despite the fact that audit firms will need to develop a separate audit methodology to ensure that the performance of audits complies with the standards, the new standard offers audit firms the opportunity to increase their efficiency and transparency of the audits performed.