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Glosar

SLOVENSKO ANGLEŠKO
Poročanje: Na koncu vsake revizije mora revizor pripraviti pisno mnenje in poročilo ter v njima v ugotovitvenem delu v primerni obliki predstaviti revizijska razkritja. Vsebina mora biti razumljiva in brez nejasnosti ali dvoumnosti. Vsebovati mora le informacije, ki so podprte z ustreznimi, zadostnimi in zanesljivimi dokazi. Poročilo mora biti neodvisno, nepristransko, pošteno in konstruktivno.Reporting: At the end of each audit the auditor should prepare a written opinion or report, as appropriate, setting out the findings in an appropriate form; its content should be easy to understand and free from vagueness or ambiguity, include only information which is supported by competent and relevant audit evidence, and be independent, objective, fair and constructive.
Posli s povezanimi strankami : Prenos sredstev ali obveznosti med povezanima strankama ne glede na to, ali se zaračuna kaka cena ali ne. Related party transaction: A related party transaction arises from a transfer of resources or obligations, including services of individuals or entities, between related parties, regardless of whether a price is charged.
Poslovni cikel: Poslovni cikel pomeni zaporedje ponavljajočih se dejavnosti, ki jih opravlja revidiranec z namenom obdelave med seboj povezanih (sorodnih) poslovnih dogodkov oziroma transakcij. Računovodski proces se osredotoča na tiste poslovne dogodke znotraj poslovnega cikla, ki so vrednostno opredeljivi.Business cycle: A sequence of activities performed by an entity to process related classes of transactions. The accounting process focuses on the financial transactions that occur within the business cycles.
Potrebna skrbnost: Primerna stopnja skrbnosti in veščin, ki jih mora imeti preizkušeni revizor, da jih lahko uporablja ob upoštevanju zapletenosti posamezne revizijske naloge; sem spadajo skrbno načrtovanje, zbiranje in vrednotenje dokazov, oblikovanje mnenj in zaključkov ter dajanje priporočil.Due Care: The appropriate element of care and skill which a trained auditor would be expected to apply having regard to the complexity of the audit task, including careful attention to planning, gathering and evaluating evidence, and forming opinions, conclusions and making recommendations.
Povezane stranke : Stranki se štejeta za povezani, če ima ena možnost obvladati drugo ali bistveno vplivati nanjo pri odločanju o financiranju in poslovanju.Related party: Parties are considered to be related if one party has the ability to either control the other party or to exercise significant influence over the other party in making financial and operating decisions.
Precenitev (oziroma nadvrednotnje): Prikazovanje v preveliki vrednosti – nasprotje podcenitve oziroma podvrednotenja.Overstatement: An amount by which an account balance as recorded is greater than the balance that should be recorded.
Predhodna revizija: V predhodni reviziji revizor zlasti pridobiva podatke za ocenitev tveganj v poslovanju revidiranca (tveganje pri delovanju in tveganje pri kontroliranju ali tveganje, povezano s smotrnostjo poslovanja) oziroma pridobi druge podatke, ki so potrebni za odločitev o uvrstitvi revizije v letni program dela.Pre-audit: In the pre-audit the auditors collect audit data for risk assessment (inherent risk, control risk, risk connected with performance) or obtain other data necessary for deciding on selection of audits for Annual programme
Predhodni analitični postopki: Analitični postopki, ki jih uporabljamo pri načrtovanju revizije in nam pomagajo ugotoviti nenavadne in nepričakovane zneske in povezave, ki utegnejo nakazovati obstoj specifičnega tveganja, da v poslovanju revidiranca obstajajo pomembne nepravilnosti in/ali da računovodski izkazi vsebujejo pomembne napake.Preliminary analitical procedures: Analytical procedures applied in planning an audit engagement in order to help us identify unusual or unexpected balances and relationships that may indicate a specific risk of material misstatement and familiarize ourselves with the client's liquidity and profitability.
Predlog revizijskega poročila: Po končanem razčiščevalnem sestanku revizor pripravi predlog revizijskega poročila, v katerem upošteva sprejete pripombe in dodatna pojasnila revidiranca. Predlog revizijskega poročila se pošlje revidirancu in odgovorni osebi v času, na katerega se nanaša revizija. Zoper razkritja v predlogu revizijskega poročila lahko revidiranec ugovarja.Proposed audit report: After the clearance meeting the auditor prepares proposed audit report that includes accepted auditee's comments and additional explanations. The proposed audit report is delivered to the auditee and responsible person in the audited period. Auditee can object to the audit findings in the proposed audit report.
Predrevizijska poizvedba: Pred uvedbo revizije lahko revizor zahteva od uporabnika javnih sredstev takoj vsa obvestila, ki se mu zdijo potrebna, knjigovodske listine, podatke in drugo dokumentacijo, ter opravi druge poizvedbe, potrebne za načrtovanje ali izvajanje revizije.Pre-audit enquiry: Prior to the commencement of audit, auditors may demand the user of public funds to provide all information which they consider relevant to their audit, including bookkeeping documents, data and other documentation, and make other enquiries necessary for the planning or conducting the audit.

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