In an Oxford study in recent years, Audit was evaluated as one of the most likely professions to be fully automated in the near future / with a probability of 94%. While the pressure for more effective and efficient audits has always been there, in recent years one can also see a clear trend of greater expectations towards auditors. Regulators, clients and the public want to see beyond the pages of the Audit Opinion. They don’t want to get just assurance, they want to get insights. While routine procedures can be performed in a more automated way, insight requires knowledge that goes beyond data analysis. Auditors accumulate a vast experience throughout their career in subjects that go beyond just the financial figures: understanding of the industry, value creating mechanisms, governance and control, systems and processes etc. All this can generate valuable insight that can be channeled through various services both in the Assurance and Advisory area. Through this presentation in the conference organized for the 20 years anniversary of IEKA, I outline some of the ways in which auditors can expand their role in the future in a meaningful way for businesses in Albania and the region.

1. Doni të keni ndikim më të madh?
Bëni dicka të re.
Elvis Ziu
Partner

2. Le te flasim per:
Quo Vadis Audit
Opinioni nuk mjafton
Ne dime ate qe dime
Si te shtojme vlere

3. Quo Vadis Audit

4. Quo Vadis Audit
The World in 2020
• Full of uncertainty - politically and economically
• Change will happen continuously and quickly
• To respond effectively, companied will need to be
adaptable, flexible and agile
4
According to an Oxford University recent study, the profession of Accountants and Auditors has a 94%
chance of being fully automated in the near future.

5. Proceset ekzekutohen nga
sisteme
Kontrolle te automatizuara
Teknologjia si platforme
nderveprimi
Teknologjia si
product/sherbim
Teknologjia
Sasia e te dhenave ne
rritje
Tipet e te dhenave qe
shfrytezohen ne
vendimmarrje
Validimi i te dhenave
Konkluzione bazuar ne
fakte
Sasia e te dhenave
Dinamika e nderrimit te
tregut
Kompleksiteti i
transaksioneve
Interesa te shumfishte e
konkurues
Kompleksiteti
Siguri jo vetem per shifrat
Kerkesa ne rritje nga
rregullatoret, qeveria,
financuesit etj.
Asistence pertej sigurise
Presioni mbi kostot
Kerkese me e larte
Forcat qe po i japin forme profesionit
5

6. Cfare kerkohet nga auditoret
The World in 2020
• Full of uncertainty - politically and economically
• Change will happen continuously and quickly
• To respond effectively, companied will need to be
adaptable, flexible and agile
6

7. Opinioni nuk mjafton

8. Opinioni nuk mjafton
Gjetje Analiza
Rekomandime Zgjidhje
E shkuara
Mosperfshirja
E sotmja - E ardhmja
Bashkepunim
Kerkohet nje thellim me i madh ne njohjen e
biznesit
Analiza e te dhenave duhet bere me qellim
per te ndikuar te ardhmen
Nevojiten ide te qarta / inovative per te
krijuar impakt
Qartesi ne rolin qe merret persiper per te
ruajtur pavaresine dhe perjashtuar konfliktin e
interesit
8
Jo vetem Por

9. Ne dime ate qe dime

10. 10
Kontabilitetin
Auditoret nuk dine vetem te bejne barazime
Perdorimin
e
Resurseve
Cfare burimesh
shfrytezon
kompania dhe
marredheniet me
palet.
Risqet
Risqet ndaj te
cilave ekspozohet
aktiviteti.
Proceset
Analizen e proceseve
qe vejne ne
shfrytezim resurset.
Analizen e
te Dhenave
Analizen e te dhenave
financiare e jo
financiare
Sistemin e
kontrollit
Njohjen dhe
testimin e sistemit
te kontrollit
Performancen
Financiare
Kuptimin mbi
performancen financiare
Qeverisjen
Sistemin qeverises
se kompanise.
Kontabilitetin si teori
e si eshte
implemtuar ne
kompani.

11. Si te shtojme vlere

12. Me teper siguri
• Angazhime per sigurine e
paleve te treta
• Siguri mbi
perputhshmerine
• Siguri per raporte
rregullative
• Siguri mbi kontrollet
12
Si te shtojme vlere

13. Planifikim/Monitorim
• Planifim financiar e
buxhetim
• Monitorim i buxhetit
• Analize e indikatoreve
• Keshillim financiar
• Menaxhim i risqeve
financiare
13
Si te shtojme vlere

14. Keshillim Kontabel
• Permiresimi i procesit
te raportimit financiar
• Zbatimi i standarteve
te reja (IFRS 9, 15 etj)
• Ceshtje kontabel gjate
shitblerjeve/bashkime/
ndarje te kompanive
• Sistemet kontabel
14
Si te shtojme vlere

15. Analize te dhenash
Qe te mbeshtetet
vendimmarja per:
• Iniciativash tregu
• Vendime cmimesh,
kostosh etj.
• Strategji financimi
• Identifikim mashtrimesh
e gabimesh, etj.
15
Si te shtojme vlere

16. • Zhvillim i strukturave
qeverisese
• Ndarje e pergjegjesive
• Identifikimi i mangesive ne
kontrolle
• Ndertimi i kontrolleve ne
procese
• Monitorim i kontrolleve
permes procedurave
Kontroll dhe qeverisje
16
Si te shtojme vlere

17. www2.deloitte.com/al/sq.html
Faleminderit !
Elvis Ziu
Partner
eziu@deloittece.com