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Translated Title

The Impact of Triangulation of Audit Evidence on the Auditor's Assessment of Fraud Risk in Slovenia

Please Note:

This article is in Slovenian.

Ključne besede

triangulacija, revizijski dokazi, revizija, prevara

Keywords

triangulation, audit evidence, audit, fraud

Povzetek

Triangulacija revizijskih dokazov je strategija pridobivanja in vrednotenja revizijskih dokazov iz treh temeljnih virov hkrati, katere prednost je pridobitev dodatnega neodvisnega revizijskega dokaza zunaj družbe. S pomočjo triangulacije revizijskih dokazov revizor zmanjša tveganje pomembno napačne navedbe zaradi prevare na sprejemljivo nizko raven. Ker je uporaba te tehnike v praksi zelo zahtevna, je namen raziskave preveriti, ali revizorji v Sloveniji prepoznajo pomembnost dokaza zunanjega okolja in kako ta v različnih kombinacijah z notranjima dokazoma (dokazom poslovodstva in dokazom podpornih služb) vpliva na oceno tveganja pomembno napačne navedbe zaradi prevare. Na podlagi raziskave, v katero je bilo zajetih 47 slovenskih revizorjev, ugotavljamo, da se revizorji preveč zanašajo na notranje dokaze, ko ti kažejo na majhno tveganje poslovodske prevare, ob tem pa spregledajo pomembnost neodvisnega zunanjega dokaza v najbolj ključnem trenutku. Nasprotno pa dajejo premajhen poudarek notranjim dokazom, ko ti nakazujejo veliko tveganje poslovodske prevare, in v dokazu zunanjega okolja iščejo potrditev, da prevare ni. Ugotovljeno kaže na šibko poklicno nezaupljivost slovenskih revizorjev.

Abstract

Audit evidence triangulation is a strategy for obtaining and evaluating audit evidence from three significant sources simultaneously, the benefit of which is to obtain additional independent audit evidence outside the entity. By triangulating audit evidence, the auditor reduces the risk of material misstatement due to deception to an acceptably low level. Since the use of this technique is very challenging in practice, the research aims to verify whether auditors in Slovenia recognize the importance of evidence of the external environment (business situation of companies) and how it affects the risk assessment of material misstatements due to deception in different combinations with internal evidence (company representations and management information). Based on a survey of 47 Slovenian auditors, we find that auditors rely too much on internal evidence when indicating a low risk of management fraud, while overlooking the importance of independent external evidence at the crucial moment. In contrast, they place too little emphasis on internal evidence when indicating a high risk of management fraud and look to the evidence of the external environment for confirmation that fraud is not occurring. The results indicate weak professional distrust among Slovenian auditors.

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