ENSURING SUPERVISION OVER ACCOUNTANTS WORK

Računovodja nosi veliko odgovornost, saj ima pomembno vlogo pri poslih, ki se odvijajo v gospodarstvu. Poročila, dostopna javnosti, morajo biti narejena v skladu s predpisi in zakoni. Računovodja mora biti obveščen o vseh zakonskih spremembah in novostih. Za pridobitev teh znanj je zaželeno dodatno usposabljanje izven podjetja, redno spremljanje novic na spletnih straneh (Računovodja.com, AJPES, DURS, Uradni list, PIS …), prebiranje časopisov (Finance), strokovnih revij (IKS) … Ker zaključna letna poročila predstavljajo pomemben vpogled v stanje podjetja, morajo predstavljati realno stanje podjetja. Informacije o tem zanimajo predvsem lastnike družbe, delničarje, zaposlene, kreditodajalce … Da bi javnosti predstavili realno stanje, opravljajo podjetja nadzor nad delom. Nadzor v samih podjetjih imenujemo kontroliranje. Nadzoru, ki ga opravlja zunanja strokovna oseba, pa pravimo revidiranje in inšpiciranje. Z revidiranjem si podjetja dvignejo ugled in raven zaupanja, zato se tudi podjetja, ki jim po zakonu ni potrebno, odločajo za ta način dokazovanja. Ugotovila sem, da tudi računovodska poročila niso vedno povsem realna, da tudi pri delu računovodje lahko pride do napak. V računovodstvu niso nujno zaposlene strokovne osebe, zato računovodskim poročilom ni moč popolnoma zaupati.Accountant bears great responsibility, due to it\u27s role in business that unfolds in economy. Reportsaccessible for public, must be made according with laws and regulations. Accountant must always be informed of any changes or novelties in the law department. To acquire such knowledge additional training outside the company is recommended, regularly reading websites and magazines such as: (Računovodja.com, AJPES, DURS, Uradni list, PIS, etc.). The annual yearly reports represent a vital look into the status of the company, so they have to present the realistic status of the company. Informations like these are particularly interesting for the owners, shareholders, employees, lowngivers, etc. To present the realistic status, the companies ensure internal surveillance. Such surveillance is better known as »controlling«. Inspection performed by a third party is called revising and inspection. Through revision companies raise their reputation and trust, therefore companies that legally are not required to revise their businesses still decide to do it. I have found that accountant reports aren\u27t always realistic, and certain errors can occur. Professionals aren\u27t always working in accounting department, therefore accounting reports aren\u27t necessarily trust worthy