Analysis of practitioner\u27s review reports for slovenia (in years 2017 and 2018

Delo diplomskega projekta proučuje preiskavo računovodskih izkazov iz preteklosti. V teoretičnem delu je predstavljen pomen preiskave računovodskih izkazov, njena primerjava oziroma razlika z revizijo, ki je pogosto enačena s preiskavo. Na kratko je opisan postopek preiskave od samega začetka preiskave – to je do sklenitve revizorja in organizacije za posel do samega poročanja v poslu. Prikazani so sklepi, ki jih poda revizor pri preiskavi računovodskih izkazov. Za posamezni primer sklepa so navedeni tudi primeri, kdaj se sklep izda, pod kakšnimi pogoji se izda in kakšna je razlaga revizorja pri posameznem sklepu. V raziskavi je predstavljeno tudi Poročilo o preiskavi neodvisnega revizorja, ki ga na koncu posla o preiskavi izda revizor in v katerem izrazi sklep, ki ga je sprejel z različnimi postopki poizvedovanja pri poslovodstvu in drugih v organizaciji, ter različnimi analitičnimi postopki. Praktični del temelji na preiskavi 127 revizijskih poročil neodvisnega revizorja pri preiskavi računovodskih izkazov iz let 2017 in 2018. Delo diplomskega projekta v praktičnem delu preiskuje ali posamezno poročilo neodvisnega revizorja vsebuje vse potrebne sestavine, ki jih predpisuje MSP 2400. V preiskavi je bilo ugotovljeno, da je večina revizorjevih poročil v skladu z Prenovljenim MSP 2400. Hipotezi, ki smo si jih zastavili na začetku raziskave smo s pomočjo natančne analize lahko potrdili. Večina revizorjevih sklepov v preiskavah računovodskih izkazov so sklepi, ki so brez pridržkov, saj je v 81,11 % predelanih poročilih revizor izrazil sklep brez pridržkov. Revizorjeva poročila o preiskavah računovodskih izkazov so skladna z MSP 2400, saj so bila v približno 95 % revizorjeva poročila skladna z Prenovljenim MSP 2400.This bachelor thesis work examines the financial statements review. The theoretical part presents the the financial statements review, its comparison with and differences to a financial statements audit, which is often perceived as audit. The process of the review is described in detail, from the very start of the review – that is from the appointment of the practitioner and engagement agreement and to the actual conduct of the entire engagement. We present the conclusions that can be issued by practitioner when reviewing the financial statements. For each conclusion, examples are also given, when conclusion is made, the conditions under which it is made, and the practitioner\u27s interpretation on each conclusion. In our research we present also the Independent Practitioner\u27s report on Financial statements review, which is issued by the practitioner at the end of the review engagement. In it practitioner expresses the conclusion reached through various processes of review among management and others in the organisation, and various analytical processes. The practical part is based on research of 127 audit reports by an independent auditor in 2017 and 2018 financial statements. The practical part of the thesis investigates whether the individual audit reports by an independent auditor contain all the required components of data that are in accordance with the MSP 2400. The investigation concluded that most of the auditor\u27s reports were in line with the renewed MSP 2400. By careful analysis of the data, we were able to confirm the hypotheses we set at the begiNning of this research. The majority of the auditor\u27s final conclusions of the financial statements are conclusions without hesitation. The conclusion without hesitation was expressed in 81,11% of the processed reports. The auditor\u27s reports of the financial statements are in line with the MSP 2400, as approximately 95% of the auditor\u27s reports were found to be consistent with the renewed MSP 2400