Vpliv triangulacije revizijskih dokazov na revizorjevo oceno tveganja prevare v Sloveniji

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.

Keywords

• triangulation
• audit evidence
• audit
• fraud