Revizor 10/2000

Sodelovanje zunanjega revizorja s poslovodstvom, nadzornim svetom in revizijskim odborom

(Cooperation of the External Auditor With the Management, the Supervisory Board and the Audit Committee)
Mag. Anica Nemec*

Povzetek
Procesi vodenja in nadziranja podjetja postajajo iz dneva v dan bolj zapleteni tudi zaradi vse večjih zahtev pri poročanju tako notranjim kot zunanjim uporabnikom informacij. Podjetja se predstavljajo javnosti tudi z revidiranimi računovodskimi izkazi, o katerih dŠ mnenje zunanji revizor. Medtem ko je za sestavitev računovodskih izkazov odgovorno poslovodstvo, je odgovornost zunanjega revizorja, da izrazi mnenje o njih. Seveda pa obveščanje ni omejeno zgolj na revizijsko poročilo, ki je lahko naslovljeno tudi na poslovodstvo ali nadzorni svet, temveč je veliko več od tega. Sodelovanje zunanjega revizorja s poslovodstvom in nadzornim svetom ter morebitnim revizijskim odborom se začne že pred sklenitvijo posla o revidiranju računovodskih izkazov podjetja, traja med revidiranjem ter se navadno konča s pismom poslovodstvu in revizijskim poročilom. Opredeljeno je v številnih mednarodnih standardih revidiranja ter mednarodnih stališčih o re
V tem članku bom predstavila zakonske in strokovne zahteve po sodelovanju med zunanjim revizorjem in osebami oziroma organi v podjetju, osebe oziroma organe, s katerimi zunanji revizor sodeluje, časovno opredelitev sodelovanja, oblike sodelovanja, namen sodelovanja ter revizijske ugotovitve, ki so pomembne in o katerih je treba poročati.

Summary
The management and the supervision of a company is becoming more and more complicated, also due to a more demanding reporting both to internal and external users of information. Companies present themselves to the public with audited financial statements to which certified auditors express their opinions. While financial statements are the responsibility of the management of the company, the auditor is obliged to express his opinion on the financial statements on the basis of his audit. The reporting of the auditor, however, is not limited to the audit report, which may be addressed to the management or to the supervisory board. It is much more than that. The communication of the auditor with the management and the supervisory board as well as with the audit committee, if any, commences already before entering into the engagement for the audit of financial statements and usually ends with the management letter and the audit report. The reporting is defined in many international standards on auditing and inter
This article presents legal and professional requirements resulting in the cooperation between the external auditor and the bodies of the company, the persons and bodies in the company, with which the auditor communicates, the timing of the cooperation, the form of the cooperation, the purpose of the cooperation, and the audit findings to be communicated.

*Anica Nemec, mag. ekonomskih znanosti, univ. dipl. ekon., poobl. rev.; delovno mesto: KPMG Slovenija, d. o. o., Dunajska 21, 1116 Ljubljana, tel. 43 68 490. Domači naslov: Matije Tomca 4, Domžale.


Povezanost državne in notranje revizije

(The Linkage Between the Government Audit and the Internal Audit)
Josip Colič*

Povzetek
Temeljna določila glede povezanosti državne revizije in notranje revizije vsebuje Limska deklaracija o smernicah revidiranja, sprejeta na IX. kongresu INTOSAI v Limi 1977, podrobneje pa so opredeljena v revizijskih standardih INTOSAI. V zakonodaji Republike Hrvaške je zakon o državni reviziji načelno razrešil razmerje med državno revizijo in notranjo revizijo, določila o ustroju, ciljih in namenu notranje revizije pa so podrobneje opredeljena v pravilniku o proračunskem nadzoru in notranjem nadzoru. Toda v svetu in tudi na Hrvaškem je še veliko problemov in neznank, kar zadeva konkretne oblike in stopnje sodelovanja in usklajevanja med državno revizijo kot zunanjo (eksterno) revizijo in med notranjo (interno) revizijo. V tem članku avtor opozarja na posamezne probleme in predlaga, kako naj se inštitucija državne revizije loti reševanja teh problemov.

Summary
The basic provisions regarding the linkage between the Government audit and the internal audit are enshrined in The Lima Declaration of Guidelines on Auditing Precepts adopted at the IXth Congress of INTOSAI, meeting in Lima in 1977, and further defined in the INTOSAI Auditing Standards. In the Republic of Croatia, the Government Audit Act has resolved the relation between the Government audit and the internal audit in principle, while the provisions on the structure, aim and purpose of internal audit are specified in the Rules on Budget Control and Internal Supervision. However, there are many problems and unknowns which remain to be resolved in Croatia, and in the world, regarding concrete forms and stages of cooperation and coordination between the Government (external) audit and the internal audit. The author of this article calls the attention to individual problems and makes some proposals as to how the institutions performing external audits could address these issues.

*Josip Colič, univ. dipl. prav.; pomočnik glavnega državnega revizorja, Državni ured za reviziju, 10 000 Zagreb, Tkalčičeva 19. Domači naslov: Kalvarija 12, 51250 Novi Vinodolski, Hrvaška.


Davčne obveznosti pri združitvi gospodarskih družb

(Tax Liabilities at Mergers)
Dr. Marijan Kocbek*

Povzetek
Avtor obravnava v prispevku vprašanje davčnih obveznosti v primeru združitve gospodarskih družb. Ugotavlja, da gospodarski subjekt zgolj zaradi prenosa premoženja kot posledice združitve ne more izgubiti davčne olajšave zaradi investiranja v sredstva.To velja tudi za davčne olajšave, ki se nanašajo na oblikovanje investicijskih rezerv. Pri tem izhaja iz univerzalne sukcesije, ki je bistvo združitve in pri kateri za prenos premoženja niso potrebna posamezna razpolagalna dejanja, tako kot v primeru singularne sukcesije.
V nadaljevanju ugotavlja, da v primeru združitve gospodarskih subjektov zaradi prenosa premoženja kot celote na nek drug gospodarski subjekt po veljavnih predpisih ni določena obveza pačila davka na motorna vozila.

Summary
This article deals with tax liabilities in case of mergers. The author states that an economic entity cannot be deprived of the entitlement to tax relief on capital expenditures just because their assets were transferred due to the executed merger. The same applies to tax relieves related to the formation of investment reserves. The author sets out from universal succession which is the essence of merger and does not require any particular act of disposition, as the case would be with a singular succession. In addition, the auther states that in case of merger of economic entities,the regulations in force do not establish the obligation of tax to be paid on motor vehicles, because total assets have been transferred to another economic entity.

*Marijan Kocbek, dr. pravnih znanosti, izredni profesor na Pravni fakulteti v Mariboru. Domači naslov: Tomšičeva 17, 2000 Maribor.