National and University Library, Ljubljana (NUK)
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Revizorjevo poročilo o preiskavi računovodskih izkazovZdolšek, Daniel, 1981-Pri preiskavi računovodskih izkazov (iz preteklosti) je revizorjev končni izdelek poročilo o (opravljeni) preiskavi računovodskih izkazov. Gre za posel dajanja omejenega zagotovila, ki ga opravi ... revizor in v njem izrazi sklep o računovodskih izkazih, ki so predmet preiskovanja. Namen revizorjeve podaje zagotovila je povečanje zaupanja predvidenih uporabnikov računovodskih izkazov v računovodske izkaze, ki jih je sicer pripravil subjekt preiskovanja. Pri preiskovanju računovodskih izkazov in pripravi poročila o opravljeni preiskavi računovodskih izkazov mora revizor uporabiti Prenovljeni Mednarodni standard poslov preiskovanja - Posli preiskovanja računovodskih izkazov iz preteklosti (z oznako 2400, izdan v 2012). Zakon o gospodarskih družbah (ZGD-1), ki v 57. členu določa zavezance, pri katerih mora biti opravljena preiskava računovodskih izkazov, sestave in vsebine revizorjevega poročila o preiskavi računovodskih izkazov ne ureja niti ne določa drugih (obveznih) sestavin. V prispevku je prikazana sestava poročila o preiskavi, pripravljenega v skladu s Prenovljenim Mednarodnim standardom poslov preiskovanja 2400, in njegove (pomembnejše) vsebine/razdelki, vključno z nekaterimi zgledi. Predstavljena različica poročila (z revizorjevim sklepom brez pridržkov o računovodskih izkazih subjekta preiskovanja) je najpogosteje uporabljena v dejanski praksi.Source: Podjetje in delo : revija za gospodarsko, delovno in socialno pravo = Company and labour : A journal for commercial, labour and social law. - ISSN 0353-6521 (46, [št.] 2, 2020, str. 246-275)Type of material - article, component part ; adult, seriousPublish date - 2020Language - slovenianCOBISS.SI-ID - 15058435
Author
Zdolšek, Daniel, 1981-
Topics
gospodarsko pravo |
računovodski izkazi |
notranja revizija
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source: Podjetje in delo : revija za gospodarsko, delovno in socialno pravo = Company and labour : A journal for commercial, labour and social law. - ISSN 0353-6521 (46, [št.] 2, 2020, str. 246-275)
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Zdolšek, Daniel, 1981- | 29704 |
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