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2020, vol. 6, br. 2, str. 77-90
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Prikupljanje i dokumentovanje revizijskih dokaza
Collection and documentation of audit evidence
Sažetak
Potreba za konstantnom kontrolom finansijskih sredstava i sa njom povezanim finansijskim izveštajima je proces koji pred sobom postavlja značajne izazove. Oni se ogledaju kako u pravilima tako i u različitom metodološkom pristupu čija implementacija zavisi od mnogo faktora, u prvom redu od znanja i iskustva revizora koji svoja znanja i iskustva prenose na ostale. Jednom usvojen izveštaj ne sme imati elemente rigidnosti, jer eventualne korekcije u perspektivi mogu ukazati na nedostatke prethodnih. Da bi izveštaji revizora bili adekvatni, komunikacija revizora sa subjektima revizije, odnosno njenim predstavnicima mora biti adekvatna. O načinima komunikacije i prikupljanja podataka će biti reči u samom radu. Pouzdanost dokaza koje revizori prikupljaju zavisi od načina prikupljanja podataka što će takođe biti jedna od razmatranih pitanja u radu. Primena raznih metoda testiranja interne kontrole zavisi od uslova njihove primene.
Abstract
The need for constant control of financial assets and related financial statements is a process that poses significant challenges. They are reflected both in the rules and in the different methodological approach whose implementation depends on many factors, primarily on the knowledge and experience of auditors who transfer their knowledge and experience to others. Once adopted, the report must not have elements of rigidity, because possible corrections in the perspective may indicate the shortcomings of the previous ones. In order for the auditor's reports to be adequate, the auditor's communication with the audited entities, i.e. its representatives, must be adequate. The ways of communication and data collection will be discussed in the paper itself. The reliability of the evidence collected by auditors depends on the method of data collection, which will also be one of the issues considered in the paper. The application of various methods of testing internal control depends on the conditions of their application.
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