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Glosar

SLOVENSKO ANGLEŠKO
Analitični postopki: Revizijski postopek, ki zajema primerjavo knjiženih zneskov oziroma računovodskih informacij ali kazalcev ter trendov, ki iz njih izhajajo, z drugimi neračunovodskimi informacijami. Njegov namen je ugotavljanje nenavadnih gibanj oziroma odstopanj ali prepoznavanje odsotnosti pričakovanih gibanj oziroma odstopanj.Analytical procedures: Auditing procedures involving the comparison of recorded financial information, or ratios and trends based thereon, with other financial or nonfinancial information in order to identify unusual fluctuations or the absence of expected fluctuations.
Analiza stroškov in koristi: Je proučevanje razmerja med stroški projekta in koristmi/nekoristmi, pri čemer so stroški in koristi/nekoristi izraženi v denarju.Cost benefit analysis: Cost benefit analysis is a study of the relationship between project costs and benefits / dis-benefits, with both costs and benefits / dis-benefits expressed in monetary terms.
Aplikacijske kontrole: Kontrole uporabniških rešitev (zbir programov, podatkov, ki oblikujejo informacijski sistem).Application control: Controls over a set of data, programmes which together form an information system
Bilanca stanja: Računovodski izkaz, ki kaže, kaj ima država (ali enota javnega sektorja) v določenem trenutku v lasti in kaj dolguje (njene obveznosti).Balance sheet: A financial statement that shows what the government (or the public sector entity) owns and what the government owes (its liabilities) at a point of time.
Bistven: Zadeva postane bistvena in ne samo pomembna, kadar je njen vpliv na računovodske izkaze tako velik, da bi lahko v celoti zavajali.Fundamental: A matter becomes fundamental (sufficiently material) rather than material when its impact on the financial statements is so great as to render them misleading as a whole.
Cilji kontroliranja: To so cilji vodstva (usmeritev, navodilo vodstva). Kontrolni cilji so značilno razvrščeni glede na glavne poslovne dejavnosti, katerim pripadajo. Ko se kontrolni cilji nanašajo na obdelavo računovodskih informacij, jim pravimo »kontrolni cilji, ki se nanašajo na zanesljivost finančnega poročanja«. Kontrolni cilji se lahko nanašajo tudi na upoštevanje zakonov in predpisov ali pa na učinkovitost in uspešnost poslovanja organizacije.Control objective: A goal of management (i.e., management directive). Control objectives are typically categorized according to the principal business activity to which they pertain. When control objectives relate to the processing of financial information, we refer to them as "control objectives related to the reliability of financial reporting." Control objectives may also relate to the compliance with laws and regulations or the effectiveness and efficiency of the organization's operations.
Ciljna skupina: Revizor se lahko odloči za pridobivanje revizijskih dokazov, tako da določi ciljne skupine. To so izbrani posamezniki (strokovnjaki, uporabniki, predstavniki revidiranca), ki v razpravi o določenih vprašanjih predstavijo svoja mnenja. Ta mnenja revizor uporabi kot referenčna strokovna mnenja za potrjevanje že pridobljenih revizijskih dokazov in za pripravo priporočil.Focus group: A focus group is a selection of individuals brought together to discuss specific topics and issues.
Član revizijske skupine: Član skupine je odgovoren za svoje delo, ki mu ga dodeli vodja skupine. Zagotoviti mora, da je njegovo delo opravljeno strokovno, tj. v skladu s standardi zagotavljanja kakovosti. Team member: The team member is responsible for his work allocated to him by team leader. The role of the team member is to ensure that the work is carried out in a professional manner. This means that they must ensure that their work is carried out in accordance with the standards.
Dejavnik tveganja: Ko načrtujemo revizijo, izvedemo oceno tveganja. Rezultat ocene tveganja je seznam specifičnih dejavnikov tveganja, ki po našem mnenju vplivajo na revizijske segmente. V okviru posameznega segmenta specifični dejavniki tveganja vplivajo na enega ali več revizijskih ciljev. Specifični dejavnik tveganja se lahko nanaša v celoti ali samo delno na prizadeti revizijski cilj.Risk factor: When planning an audit, auditors carry out risk assessment. The result of this assessment is a list of the specific risk factors which, in auditor's judgement, affect each segment of the audit. Within each segment each specific risk factor affects one or more of the audit objectives. The specific risk factor may apply to all or part of the affected audit objective.
Delovni zapisi: Delovni zapisi omogočajo pregled kakovosti revizije, ker dajejo pregledovalcu pisno dokumentacijo o dokazih, na katerih temeljijo pomembni revizorjevi sklepi in presoje. Delovni zapisi vsebujejo: cilje, obseg in metodologijo revizije, dokumentacijo o opravljenem delu, ki podpira sklepe in dokaze o nadzornih pregledih opravljenega dela. Working papers: Working papers enables the quality review of the implemented audit, since the reviewer can use written documentation on evidence which were used as the basis for auditor's conclusions and assessments. Working papers include: objectives, scope and methodology, documentation on implemented work that supports auditor's conclusions and judgements and evidence on supervision over the audit work.

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