Audito rizikos veiksniai globalioje ekonomikoje

LTStraipsnyje siekiama išsiaiškinti veiksnius, lemiančius audito rizikos pasireiškimą ir numatyti galimas priemones audito rizikos mažinimui atsižvelgiant į globalizacijos procesus Nepriklausomas auditorius apie audituojamos įmonės finansinėje atskaitomybėje (ne)egzistuojančius reikšmingus informacijos iškraipymus gali pateikti klaidingą nuomonę tiek dėl jo paties kaltės, tiek dėl nuo jo nepriklausančių aplinkybių. Audito rizikos pasireiškimą, visų pirma, lemia įgimti audito apribojimai (testų naudojimas, audituojamos įmonės vidaus kontrolės sistemos apribojimai ir auditoriaus surenkamų audito įrodymų pobūdis). Bendrieji audito principai taip pat svarbūs audito rizikos vertinimui: pakankamas užtikrinimas ir profesinis sprendimas, sudaro prielaidas audito rizikai pasireikšti, profesinis skepticizmas, audito standartai ir etikos principai yra jos mažinimo sąlygos, o per kitus audito principus, tokius kaip audito įrodymai ir reikšmingumas, galima audito rizikos dydį kontroliuoti ir paveikti taip, kad šis būtų priimtino dydžio. Siūloma, sąlygas, lemiančias audito rizikos pasireiškimą, skirstyti į susidarančias 1) įmonės-kliento išorinėje aplinkoje, 2) įmonės-kliento vidaus aplinkoje, 3) audito veikloje. Atsižvelgiant į tai, turi būti skiriamas tinkamas dėmesys išsamiam įmonės-kliento aplinkos, įskaitant vidaus kontrolės sistemos, supratimui ir vertinimui, atsakomybės, kontrolės ir priežiūros už auditoriaus atliekamą darbą stiprinimui, veiksmingų auditorių ir audito įmonių kokybės užtikrinimo ir viešosios priežiūros sistemų diegimui ir pan. Todėl turi būti numatomos atitinkamos priemonės auditoriui ir kitiems audito įmonės darbuotojams, atskiruose audito etapuose ir skirtingu reikšmingo iškraipymo pasireiškimo lygmeniu (finansinės atskaitomybės, tvirtinimų). [Iš leidinio]Reikšminiai žodžiai: Globalo ekonomika; Auditas; Audito rizika; Global economy; Audit; Audit risk.

ENIndependent audit ensures reliability of published financial information as well as provides benefit and safety to the shareholders, investors, creditors and other stakeholders. Audit activity, however, involves audit risk which is the risk of the auditor expressing an inappropriate opinion on the financial statements when the financial statements are materially misstated. After the international financial scandals of Enron, Parlamalat and others, that shocked the whole world, the agreement was reached to undertake regulatory actions in order to restore the confidence in financial statements of entities and to set more stringent requirements to audit firms, auditors and their work. Consequently, the auditor should pay more attention to components of audit risk and factors determining their existence and should seek appropriate measures to mitigate them. The research shows that audit risk is first of all determined by inherent audit limitations (the use of testing, the inherent limitations of internal control and the fact that most audit evidence is persuasive rather than conclusive). General principles governing audit of financial statements are also important to the assessment of audit risk. Reasonable assurance and professional judgment create assumptions for audit risk. Professional scepticism, standards on auditing and ethics principles ensure its reduction. And through the other general principles governing an audit of financial statements, such as audit evidence and materiality, the level of audit risk may be controlled and influenced so that it would be acceptable. The conditions that determine the existence of audit risk may be divided considering their existence in 1) external environment of the entity-client: operation in economically unstable regions, activities exposed to volatile markets, high degree of complex regulation, constraints on credit availability, etc.2) internal environment of the entity-client: development of new products or moving into new lines of business, large acquisitions, management lacking honesty or competence, failure to improve internal control system significant amount of non-routine or non-systematic transactions, lack of personnel with appropriate accounting and financial reporting skills or rapid personnel turnover, etc., 3) audit activity: non-compliance with standards on auditing, auditor or other personnel lacking professional competence; shortage of time, saving of costs; inadequate supervision of audit work, etc. Attention, accordingly, should be paid to adequate understanding and assessment of the entity-client environment including its internal control, ensuring of responsibility, control and supervision of audit work, implementation of effective systems of quality assurance and public oversight of auditors and audit firms. Audit risk increases upon merge of markets and business globalization. A global economy, that gives business the ability to market products and services, develop partnerships and find the best solution all over the globe affect the conditions of external environment (economic, regulatory, competitive) and strategic plans of the entity-client. But the global economy factors have no significant influence to the rest conditions of internal environment of the entity-client and to the further auditor activity. Therefore appropriate measures should be applied by the auditor and other personnel in each audit stage and at different levels of material misstatement aggregation (financial statements level, assertion level). [From the publication]