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2022, vol. 13, br. 1, str. 49-55
Eksterna revizija u funkciji pružanja uveravanja u ispravnost pretpostavke o načelu stalnosti poslovanja preduzeća
Novi Sad School of Business, Novi Sad

e-adresatomasevic.vps@gmail.com
Ključne reči: revizija; pretpostavka o načelu stalnosti poslovanja; modifikovano mišljenje; odgovornost revizora; nezavinost revizora
Sažetak
Izražavanje uverenja u ispravnost pretpostavke o načelu stalnosti poslovanja preduzeća klijenta predstavlja kompleksnu problematiku koja zahteva pažnju. Revizori na osnovu karakteristika preduzeća mogu ukazati na problem stalnosti poslovanja, ali ostaje neizvesnost budućih događaja koji mogu uticati na preduzeće da pokrene ili ne stečajni postupak. Posledice izražavanja pogrešnog mišljenja snose klijent i revizori. Cilj rada jeste ukazivanje na odgovornost revizora u pogledu izražavanje mišljenja o načelu stalnosti poslovanja, kao i skretanje pažnje na posledice koje može izazvati mišljenje revizora. Pregledom literature i prakse revizije u različitim zemljama, autori su došli do zaključka da se izražavanjem modifikovanog mišljenja po kojem se izražava sumnja u nastavak poslovanja, direktno se otežava odvijanje poslovne delatnosti preduzeća (teže se odobravaju krediti, pronalaze poslovni partneri i sl). Na taj način, šanse za oporavak preduzeća se smanjuju. S druge strane, izražavanjem nemodifikovanog mišljenja, nakon čega preduzeće klijent otvara stečajni postupak, izaziva nezadovoljstvo javnosti i sumnju u revizorsku profesiju. Iako korisnici finansijskih izveštaja očekuju upozorenje revizora o finansijskim teškoćama preduzeća koji dovode do pokretanja stečajnog postupka, odgovornost revizora je u tome da izrazi mišljenje da li je stalnost poslovanja ugrožena, a ne da li će preduzeće pokrenuti stečajni postupak.
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O članku

jezik rada: engleski
vrsta rada: pregledni članak
DOI: 10.5937/bizinfo2201049V
primljen: 25.10.2021.
revidiran: 14.11.2021.
prihvaćen: 15.01.2022.
objavljen u SCIndeksu: 27.07.2022.
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