| Abstract | U radu je analizirano godišnje revizorsko izvješće za 2021. godinu društva Podravka
d.d. Predmet rada je revizija u teoriji i svi njeni oblici te provedba revizije na jednom od
velikih hrvatskih prehrambenih društva, Podravka d.d., tj. analiza revizorskog izvješća za
2021. godinu. Cilj je rada dati teorijski prikaz revizije te prikazati praktičan rad eksterne
revizije, izgled izvješća, izračunavanje razine značajnosti i usporediti to izvješće s
revizorskim izvješćem konkurentskog društva.
U 2021. godini postojali su pokazatelji da je potrebno provesti testove umanjenja
vrijednosti za ulaganja u ovisna društva i povezanih danih kredita te je uprava iste provela
uspoređujući knjigovodstvenu vrijednost s nadoknadivom vrijednošću. Revizor je, kako se
navodi u odjeljku o ključnim pitanjima, proveo revizijske postupke koji su uključivali
razumijevanje procesa umanjenja vrijednosti imovine i razumijevanje kontrola unutar
procesa te provjerio jesu li u skladu s Međunarodnim standardima izvještavanja. Revizor je
izdao mišljenje bez rezerve i potvrdio da izvještaji istinito i fer prikazuju financijski položaj
društva, njegovu uspješnost i novčane tokove te da su isti napravljeni u skladu s
Međunarodnim standardima financijskog izvještavanja.
Analiza financijskih pokazatelja na primjeru društva Podravka d.d. za 2021. godinu
pruža mogućnost za donošenje zaključaka povezanih s ophođenjem s rizikom poslovanja.
Pokazatelji likvidnosti prikazuju kako društvo ima ogromnih problema sa trenutnom
likvidnošću tijekom 2021. a isto je imalo i tijekom 2020. te nije bilo sposobno podmirivati
dospjele kratkoročne obveze. Pokazatelj ekonomičnosti ukupnog poslovanja u promatranoj
i prethodnoj godini imao je vrijednost veću od 1 što je pozitivno i u skladu s pozitivnim
ishodom poslovanja odnosno ostvarivanja dobiti. Iz navedenog proizlazi da društvo iako je
profitabilno ima ozbiljne rizike i probleme s aspekta likvidnosti jer nema dostatno novca.
Nadalje, isto se uočava kroz pokazatelje aktivnosti - trajanje naplate potraživanja koji
prosječno u protekle 2 godine iznosi 79 dana, a dodatna je potvrda gore navedenim
činjenicama o problemima sa likvidnošću i konverzijom kratkotrajne imovine u novac i
novčane ekvivalente. |
| Abstract (english) | The paper analyzes the annual audit report for the year 2021 of the company
Podravka d.d. The subject of the work is the audit in theory and all its forms and the
implementation of the audit at one of the large Croatian food companies, Podravka d.d., i.e.
the analysis of the audit report for the year 2021. The aim of the work is to provide a
theoretical overview of the audit and to show the practical work of the external audit, the
layout of the report, the calculation of the level of significance and compare that report with
the audit report of a competing company.
In 2021, there were indications that it was necessary to carry out impairment tests for
investments in subsidiaries and related loans, and the management performed them by
comparing the book value with the recoverable value. The auditor, as stated in the key issues
section, performed audit procedures that included an understanding of the asset impairment
process and an understanding of the controls within the process and verified that they were
in compliance with International Reporting Standards. The auditor issued an unqualified
opinion and confirmed that the reports truthfully and fairly depict the financial position of
the company, its performance and cash flows, and that they were made in accordance with
International Financial Reporting Standards.
Analysis of financial indicators on the example of the company Podravka d.d. for the
year 2021 provides an opportunity to make conclusions related to dealing with business risk.
Liquidity indicators show that the company has huge problems with current liquidity during
2021, and it had the same during 2020, and was not able to meet short-term obligations due.
The economic indicator of the overall business in the observed and previous year had a value
greater than 1, which is positive and in line with the positive outcome of the business, i.e.
making a profit. It follows from the above that, although the company is profitable, it has
serious risks and problems in terms of liquidity because it does not have enough money.
Furthermore, the same is observed through activity indicators - the duration of receivables
collection, which averages 79 days in the past 2 years, and is further confirmed by the above-
mentioned facts about problems with liquidity and the conversion of short-term assets into
cash and cash equivalents. |
