TFL Vsebine / Revija SIR*IUS

Non-audit services and audit quality

V prispevku po zgledu tuje literature opredeljujemo nerevizijske storitve v ožjem smislu kot storitve, ki niso revizija računovodskih izkazov. Gre za storitve, ki vključujejo druge storitve dajanja zagotovil, svetovalne, davčne in druge storitve, ki jih opravlja revizor oziroma revizijska družba. Pri opravljanju nerevizijskih storitev morata biti revizor in revizijska druž- ba pozorna, da ni ogrožena revizorjeva neodvisnost. Evropska unija je z Uredbo EU 537/2014 opredelila prepovedane nerevizijske storitve, kadar gre za revizije pri subjektih javnega interesa. Slovenija je leta 2019 dodatno sprejela nov Pravilnik o prepovedanih nerevizijskih storitvah revizijskih družb, ki se nanaša predvsem na revizije pri subjektih, ki niso subjekti javnega interesa. Opravljanje nerevizijskih storitev namreč lahko postavlja revizorje v težaven položaj, v katerem je zaradi opravljanja nerevizijskih storitev ogrožena njihova neodvisnost. Pretekle raziskave sicer kažejo, da imajo nerevizijske storitve poleg negativnega lahko tudi pozitiven vpliv na kakovost revidiranja.

In our paper, following previous research, we define non-audit services as ser- vices that are not an audit of financial statements. These services include other assurance engagements, advisory, tax and other services provided by an auditor or an audit firm. When providing non-audit services, the audit firm and the auditor should be careful not to impair the auditor’s independence. With Regulation EU 537/2014, the European Union has prohib- ited non-audit services when performing audits of public interest entities. In 2019, Slovenia additionally adopted new Rules on Prohibited Non-Audit Services of Audit Firms, which primarily refer to audits of non-public interest entities. Performing non-audit services may place auditors in a difficult situation where their independence may be impaired because of performing non-audit services. However, past research shows that conducting non-audit ser- vices can have a positive effect on audit quality in addition to a negative effect.