OBAVLJANJE REVIZIJE FINANSIJSKIH IZVEŠTAJA TOKOM PANDEMIJE COVID-19 NA PRIMERU REPUBLIKE SRBIJE
Sažetak
Tokom globalne pandemije eksterni revizori nisu bili u mogućnosti da izvrše revizorske procedure kao u periodu pre nje, zbog mera socijalnog distanciranja. Stoga, je revizija vršena prihvatanjem većeg nivoa revizorskog rizika, uz mogućnost postojanja materijalno pogrešnih iskaza. Neizvesnost i rizik koji proističu iz trenutnog okruženja doveli su do promena u procedurama finansijskog izveštavanja i revizije izveštaja, iako su ove oblasti striktno regulisane zakonskim i regulatornim okvirima. Ovaj rad će analizirati postojeće smernice o COVID-19 razmatranjima u vezi sa revizijom finansijskih izveštaja, koje su izdali globalni i nacionalni regulatori i profesionalne organizacije. Naime, svi MSR ostaju na snazi, a kao dopunski materijal treba koristiti i smernice vezane za COVID-19. Dalje, u radu će biti prikazani rezultati sprovedene ankete sa ciljem procene uticaja pandemije. U anketi su učestvovali uglavnom eksterni revizori, a većina ispitanika tvrdi da je pandemija COVID-19 uticala na način na koji se vrši revizijski proces. Međutim, samo 7% njih veruje da je nivo kvaliteta revizije sada viši. Ispitanici su naveli sledeće oblasti procesa revizije kao one na koje je pandemija najviše uticala: procena načela stalnosti poslovanja, procena nivoa revizorskog rizika, pribavljanje revizorskih dokaza i priprema revizijske dokumentacije i dosijea klijenata.
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