434 KB114 KB201320252019Zdolšek, Danielštevilka:1letnik:45str. 20-63ISSN:0353-6521COBISSID_HOST:16608849URN:URN:NBN:SI:doc-TP9Z219GslLexperaPodjetje in delopodjetjaračunovodski standardiračunovodsko poročanjerevizijaRevizorjevo poročilo po novem in prenovljenih Mednarodnih standardih revidiranja|International Standards on Auditing are used to prepare an auditor's report that includes an opinion on the financial statements (single or consolidated) of the audited entity. In May 2018, the Slovene translation of new and revised International Standards on Auditing (new with number 701 and revised with numbers 700, 705, 706, 570 and 720) were publicly released. These Standards have to be used in the audits of financial statements. New and revised International Standards on Auditing were prepared as a response of the audit profession to the global financial and economic crisis started in 2008. The aim is/was to increase the confidence of financial statements' users in the financial statements and financial statements' audits, increase transparency and information value of auditor's report, increase communication between an auditor and various stakeholders, etc. This paper presents the form of the auditor's report and its (more important) content/sections, including some provided illustrations prepared in accordance with the new and revised International Standards on Auditing. An auditor's report (with auditor's unmodified opinion on the financial statements of the audited entity) which is and will be most frequently used in actual practice is illustratedPri izdelavi revizorjevega poročila, ki vključuje mnenje o računovodskih izkazih (posamičnih ali konsolidiranih) revidiranega subjekta, se uporabljajo Mednarodni standardi revidiranja. Maja 2018 so bili objavljeni v slovenski jezik prevedeni nov in prenovljeni Mednarodni standardi revidiranja (novi z oznako 701 ter prenovljeni z oznakami 700, 705, 706, 570 in 720), ki se morajo uporabljati pri revizijah računovodskih izkazov. Nastali so kot odziv revizijske stroke na globalno finančno in gospodarsko krizo, začeto v letu 2008. Namen je (bil) povečanje zaupanja uporabnikov v računovodske izkaze in njihove revizije, povečanje preglednosti in sporočilne vrednosti revizorjevega poročila, okrepitev komunikacije med revizorjem in različnimi deležniki itd. V prispevku je prikazana sestava revizorjevega poročila in njegove (pomembnejše) vsebine/razdelki, vključno z nekaterimi zgledi, pripravljenimi v skladu z novim in prenovljenimi Mednarodnimi standardi revidiranja. Prikazana je različica revizorjevega poročila (z revizorjevim mnenjem brez pridržkov o računovodskih izkazih revidiranega subjekta), ki se najpogosteje uporablja v praksiTEXTznanstveno časopisjejournalsSlovenian National E-content AggregatorNational and University Library of Slovenia