TFL Vsebine / Revija SIR*IUS

Auditor's reporting on the adequacy of criteria and the regularity of their application

Prispevek obravnava namen ter pravna in strokovna izhodišča za ločeno evidentiranje različnih dejavnosti. Iz pregleda veljavne zakonodaje ugotavljamo, da se zahteve po pregledu ustreznosti sodil in njihove uporabe razlikujejo. Prav tako ugotavljamo, da se revizorji na te zahteve različno odzivajo s svojimi poročili, kar dokazujejo revizijska poročila, ki smo jih pridobili od nekaterih revizorjev in v letnih poročilih, objavljenih na spletni strani AJPES-a. Obsežen pregled zakonskih zahtev in pravil strokovnega ravnanja na področju računovodenja ter dileme in pomisleki, ki jih izpostavljamo v prispevku, naj bi spodbudili širšo strokovno razpravo o podlagi za oblikovanje pravil stroke, ki bodo poenotila pristope revizorjev k pregledu sodil in poročanju.

The article discusses the purpose, as well as the legal and professional basis for separate recording of different activities. Based on a review of applicable legislation, we find that the requirements for the adequacy of criteria and their application differ. We also note that auditors respond to these requirements differently, as proven by the reports we acquired from some auditors and from annual reports published on the AJPES website. An extensive review of legal requirements, regulations of professional conduct in accounting, and the dilemmas and concerns highlighted in the article should encourage a broader expert discussion on the formation basis for the rules of the profession that will standardize auditors’ approaches to the review of criteria and reporting.