Finansinės analizės reikšmė audito procese
LTAugant šalies ūkiui, didėjant užsienio investicijoms šalyje atsiranda vis daugiau įmonių, kurių savininkai nėra įmonės vadovai, tuo pačiu vis daugėja įmonių, kurioms reikalingas išorinis finansavimas. Esant tokiai situacijai, kai tam tikrų investicijų, lėšų, turto valdymas patikimas kitiems asmenims, atsiranda patikimos informacijos apie įmonės finansinę būklę poreikis. Finansinės ataskaitos teikia pakankamą informacijos kiekį vartotojams, tačiau negarantuoja tos informacijos kokybės. Šiai kokybės problemai spręsti dažnai pasitelkiamas auditas. Dėl įgimtų auditoriaus darbo apribojimų, tokių kaip atrankos, testų naudojimo, auditorius negali suteikti absoliutaus, o tik pakankamą arba ribotą užtikrinimą. Visais atvejais išlieka rizika, kad auditorius pareikš klaidingą nuomonę apie audituotą finansinę informaciją, nors auditas suplanuotas ir atliktas pagal audito standartų nuorodas. Auditorius, siekdamas sumažinti šią riziką naudoja įvairių priemonių kompleksą. Viena iš šio komplekso sudedamųjų dalių – finansinė analizė, kuri tam tikrų metodų ir būdų pagalba tiria įmonių ekonominės veiklos priežastinius ryšius, jų savitarpio priklausomybę bei veiksnius, turėjusius įtakos minėtiems reiškiniams bei įmonės finansiniams rezultatams. [Iš leidinio]Reikšminiai žodžiai: Auditas; Finansine analizė; Principai; Procedūra; Rizika; Audit; Audit procedures; Audit process; Financial analysis; Principles; Procedures; Risk.
ENAs national economy and foreign investments are increasing the number of companies, whose owners are not their managers, is growing. At the same time, the number of companies, which need external financing, is increasing as well. In such a situation, when the management of assets, investments and funds is consigned to other persons, the need of reliable information about the company's financial situation appears. Financial statements give the sufficient amount of information for the consumers, though they do not ensure the quality of that information. To solve this problem an audit may be invoked. In order to save time, required for an audit, and to perform work as well as possible, an auditor must gather various evidences to ground his estimation. From this viewpoint, the application of the possibilities of financial analysis in auditing process is very useful. The analyses performed shows that term analytical procedures used in audit process essentially conforms to term "financial analyses" used in economical literature. During research there was determined that financial analyses closely linked with analytical procedures performed during audit process. Horizontal, vertical analyses, review of comparative indexes, and comparison are mostly used during planning and common audit review. Horizontal analyses is often used also used in obtaining of audit evidence together with comparison of financial and related not financial information. Slightly less attention is paid to analyses of comparative indexes of profitability, effectiveness of activity, solvency, and stability.While evaluating of factors, which mostly influence application of analytical procedures, there is possible to state that requirements and recommendations of audit standards, and understanding of performance of analytical procedures are very important factors, while possibility to reduce audit costs without increasing risk, risk assessment and level of materiality, possibility to reduce number of other audit procedures and need of use of sampling during audit process are evaluated as important, and increasing competition in audit service market is evaluated as not so important factor. The results of research shows that auditor cannot make significant conclusions only according analytical procedures used alone without other audit procedures, as they do not give reliable and sufficient evidence that financial statement present true and fair view. [From the publication]
