TFL Vsebine / Revija SIR*IUS

V članku obravnavamo poročanje o ključnih revizijskih zadevah (kratica KAM) v revizijskih poročilih bank v Sloveniji za poslovno leto 2024. Namen raziskave je bil proučiti, katere teme revizorji najpogosteje izpostavljajo kot ključne, kako so ključne revizijske zadeve predstavljene in v kolikšni meri uporabnikom računovodskih izkazov omogočajo boljše razumevanje tveganj. Analiza temelji na kvalitativnem pregledu revizijskih poročil bank v Sloveniji ter primerjalni analizi vsebine, jezika, obsega in načina predstavitve ključnih revizijskih zadev. Izidi kažejo, da se med najpogosteje izpostavljenimi ključnimi revizijskimi zadevami pojavljajo oslabitve kreditov strank, vrednotenje finančnih instrumentov in področja z visoko stopnjo strokovne presoje. Ugotovljene so bile precejšnje podobnosti med posameznimi poročili in ponavljanje vsebin med leti, pa tudi razlike v obsegu razkritij, stopnji konkretizacije in razumljivosti zapisov. V raziskavi se potrjuje, da imajo ključne revizijske zadeve pomembno vlogo pri povečanju preglednosti revizijskega poročanja, hkrati pa odpira vprašanje, ali razkritja uporabnikom res ponujajo dodatno informativno vrednost ali v nekaterih primerih ostajajo predvsem formaliziran del revizijskega poročanja.

This article examines the reporting of Key Audit Matters (KAMs) in the audit reports of banks in Slovenia for the 2024 financial year. The research focuses on identifying the topics most frequently disclosed as KAMs, analysing the way these matters are presented, and assessing whether such disclosures provide users of financial statements with clearer understanding of the key risks. The study is based on a qualitative review of audit reports issued by banks in Slovenia, combined with a comparative analysis of the content, language, scope, and presentation of KAM disclosures. The results show that the most frequently-reported KAMs are related to impairment of loans, valuation of financial instruments, and areas involving significant professional judgement. The analysis reveals substantial similarities between individual audit reports and recurring disclosures across years, while differences were identified in the level of detail, specificity and readability of the disclosures. The findings confirm that KAMs play an important role in enhancing the transparency of audit reporting. At the same time, the research raises the question of whether KAM disclosures genuinely provide additional informative value to users or, in certain cases, remain primarily a formalized element of the audit report.