![](data:image/png;base64,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)
3
ръководството определя като необходима за осигуряване изготвянето на финансови отчети, които не
съдържат съществени неправилни отчитания, независимо дали дължащи се на измама или грешка.
При изготвяне на индивидуалния финансов отчет ръководството носи отговорност за оценяване на
способността на Дружеството да продължи да функционира като действащо предприятие,
оповестявайки, когато това е приложимо, въпроси, свързани с предположението за действащо
предприятие и използвайки счетоводната база на основата на предположението за действащо
предприятие, освен ако ръководството не възнамерява да ликвидира Дружеството или да преустанови
дейността му, или ако ръководството на практика няма друга алтернатива, освен да постъпи по този
начин.
Лицата, натоварени с общо управление, носят отговорност за осъществяването на надзор над процеса
по финансово отчитане на Дружеството.
Отговорности на одитора за одита на индивидуалния финансов отчет
Нашите цели са да получим разумна степен на сигурност относно това дали индивидуалният финансов
отчет като цяло не съдържа съществени неправилни отчитания, независимо дали дължащи се на
измама или грешка, и да издадем одиторски доклад, който да включва нашето одиторско мнение.
Разумната степен на сигурност е висока степен на сигурност, но не е гаранция, че одит, извършен в
съответствие с МОС и Закона за независимия финансов одит, винаги ще разкрива съществено
неправилно отчитане, когато такова съществува. Неправилни отчитания могат да възникнат в резултат
на измама или грешка и се считат за съществени, ако би могло разумно да се очаква, че те,
самостоятелно или като съвкупност, биха могли да окажат влияние върху икономическите решения на
потребителите, вземани въз основа на този индивидуален финансов отчет.
Като част от одита в съответствие с МОС, ние използваме професионална преценка и запазваме
професионален скептицизъм по време на целия одит. Ние също така:
идентифицираме и оценяваме рисковете от съществени неправилни отчитания във
индивидуалния финансов отчет, независимо дали дължащи се на измама или грешка,
разработваме и изпълняваме одиторски процедури в отговор на тези рискове и получаваме
одиторски доказателства, които да са достатъчни и уместни, за да осигурят база за нашето
мнение. Рискът да не бъде разкрито съществено неправилно отчитане, което е резултат от
измама, е по-висок, отколкото риска от съществено неправилно отчитане, което е резултат от
грешка, тъй като измамата може да включва тайно споразумяване, фалшифициране,
преднамерени пропуски, изявления за въвеждане на одитора в заблуждение, както и
пренебрегване или заобикаляне на вътрешния контрол;
получаваме разбиране за вътрешния контрол, имащ отношение към одита, за да разработим
одиторски процедури, които да са подходящи при конкретните обстоятелства, но не с цел
изразяване на мнение относно ефективността на вътрешния контрол на Дружеството;
оценяваме уместността на използваните счетоводни политики и разумността на счетоводните
приблизителни оценки и свързаните с тях оповестявания, направени от ръководството;
достигаме до заключение относно уместността на използване от страна на ръководството на
счетоводната база на основата на предположението за действащо предприятие и, на базата на
получените одиторски доказателства, относно това дали е налице съществена несигурност,
отнасяща се до събития или условия, които биха могли да породят значителни съмнения относно
способността на Дружеството да продължи да функционира като действащо предприятие. Ако ние
достигнем до заключение, че е налице съществена несигурност, от нас се изисква да привлечем
внимание в одиторския си доклад към свързаните с тази несигурност оповестявания във
индивидуалния финансов отчет или в случай че тези оповестявания са неадекватни, да
модифицираме мнението си. Нашите заключения се основават на одиторските доказателства,
получени до датата на одиторския ни доклад. Бъдещи събития или условия обаче могат да станат
причина Дружеството да преустанови функционирането си като действащо предприятие;
оценяваме цялостното представяне, структура и съдържание на индивидуалния финансов отчет,
включително оповестяванията, и дали финансовият отчет представя основополагащите за него
сделки и събития по начин, който постига достоверно представяне.
Ние комуникираме с лицата, натоварени с общо управление, наред с останалите въпроси, планирания
обхват и време на изпълнение на одита и съществените констатации от одита, включително
съществени недостатъци във вътрешния контрол, които идентифицираме по време на извършвания от
нас одит.