Povzetek

Kadar govorimo o reviziji, imamo običajno v mislih revizijo računovodskih izkazov. Le redko razmišljamo o tem, da ima revizor na podlagi zakona o gospodarskih družbah poleg revizije računovodskih izkazov še vrsto drugih možnih nalog, ki jih je, če se tako dogovori z naročnikom, dolžan opraviti in o njih poročati v skladu s pravili revidiranja. Uporaba pravil revidiranja za naloge, ki niso revidiranje računovodskih izkazov, pa zahteva od revizorja tako dobro poznavanje vseh pravil revidiranja kot tudi na znanju temelječo poklicno presojo o ustreznosti njihove uporabe.
V tem članku bom predstavila primere posebnega revizorjevega poročanja, kadar je imenovan v nepravdnem postopku. Članek naj bi revizorjem pomagal pri strokovni presoji o uporabi ustreznih pravil revidiranja, uporabnikom revizorjevih poročil pa pri razumevanju načina revizorjevega poročanja.

Summary

Talking about auditing we usually think about the audit of financial statements. In rare cases we consider, that on the basis of the Companies Act certified auditor in Slovenia has plenty of other possible responsibilities which, if contracted with the client, are to be performed and reported in accordance the auditing rules. To be able to use the auditing rules for services other than audits of financial statements, the auditor has to be on one hand very well acquainted with the auditing rules and on the other hand has to use sound professional judgement to apply these rules properly.
This article presents cases of special purpose auditor's reporting when auditor is nominated in non-prosecuting procedure. It is intended to help auditors in applying proper auditing rules, and users in understanding the way of auditor's reporting.