AUDITOR\u27S PROCEDURES IN RELATION TO FRAUDS

Prevaro MSR 240 (2009) opredeljuje kot namerno dejanje enega ali več članov poslovodstva, pristojnih za upravljanje, zaposlenih ali tretjih oseb, da z goljufijo pridobijo neupravičene ali nezakonite koristi. Glavno odgovornost za preprečevanje in odkrivanje prevar imajo tako pristojni za upravljanje organizacije kot poslovodstvo. Pomembno je, da daje poslovodstvo ob nadziranju, ki ga izvajajo pristojni za upravljanje, velik poudarek preprečevanju prevar, kar lahko zmanjšuje priložnosti za prevare, in svarilo pred prevarami, kar lahko prepriča posameznike, da jih ne zagrešijo zaradi verjetnosti, da bodo odkrite in kaznovane. V skladu z ZRev – 2 in MSR je namen revizije računovodskih izkazov omogočiti revizorju izraziti mnenje, ali so računovodski izkazi v vseh pomembnih pogledih pripravljeni v skladu z opredeljenim okvirom računovodskega poročanja in dati utemeljeno zagotovilo, da so računovodski izkazi kot celota brez pomembnih napačnih navedb, kakršne povzročajo tudi prevare. Revizor se mora revidiranja lotiti s pravo mero dvoma, saj lahko računovodski izkazi oziroma poslovne knjige revidirane družbe vsebujejo prevare ali napake. Revizorjeva naloga v zvezi z odkrivanjem prevar oziroma napak pa je, da oceni tveganje njihovega nastanka in tej oceni prilagodi revizijske postopke. Revizor mora podati neodvisno strokovno mnenje o tem, ali računovodski izkazi v vseh pomembnejših pogledih resnično in pošteno prikazujejo finančno stanje in poslovni izid pravne osebe v skladu s slovenskimi računovodskimi standardi.Fraud is defined by ISA 240 (2009) as an intentional act by one or more individuals among management, those charged with governance, employees, or third parties, involving the use of deception to obtain an unjust or illegal advantage. The main responsibility for preventing and exposing fraud lies with the managing authority and management of a company. Management has to emphasize fraud prevention and fraud alert in the process of supervision implemented by the managing authority. That can diminish fraud opportunities and may convince individuals not to commit them due to the probability of getting caught. According to the Auditing Act - 2 and ISA the main purpose of the audit of financial statements is enabling the auditor to issue opinion on whether financial statements in all relevant aspects fulfil the rules of financial reporting and provide assurance that the financial statements as a whole contain no significant material misstatements, also due to fraud. Auditor has to commence audit with the right measure of doubt because financial statements or accounting ledgers of the audited company can contain misstatements or errors. It is the auditor\u27s task to evaluate the risk of misstatements or errors and to adjust the audit procedure accordingly. Auditor has to provide an independent expert opinion on whether financial statements in all relevant aspects give accurate and correct depiction of a financial situation and profit or loss of a legal entity in accordance with the Slovene Accounting Standards