najdi
  RevizijeAktualnoZnanjeDokumentiMedijiO sodiščuPomoč
Natisni Uvodna stranNačrt spletnega mestaEnglish

Glosar

SLOVENSKO ANGLEŠKO
Računovodski izkaz: Izdelek računovodstva, ki v določeni obliki načrtno in urejeno predstavi računovodske podatke: bilanca stanja, izkaz poslovnega izida, izkaz finančnega izida.Financial statement: Balance sheets and profit and loss accounts (or other forms of income and expenditure statements) together with such additional statements and notes as are identified as being within the scope of the audit opinion.
Računovodski proces: Evidence in postopki, vključno z računalniškimi uporabniškimi rešitvami in notranjimi kontrolami, ki jih revidiranec uporablja pri prepoznavanju, evidentiranju, obdelavi, zbirnem prikazovanju in poročanju poslovnih dogodkov ter vodenju evidenc o odgovornosti za upravljanje sredstev.Accounting process: The records and procedures, including application systems and controls, that a client uses to identify, record, process, summarize, and report transactions and maintain accountability for assets.
Računovodsko kontroliranje: Vrsta ukrepov, ki so del celotnega sistema notranjega kontroliranja in so namenjeni za pregled doseganja računovodskih ciljev določenega revidiranca. Mednje spadajo usklajevanje z računovodskimi in finančnimi usmeritvami in postopki, varovanje razpoložljivih virov in pripravljanje zanesljivih finančno-računovodskih poročil. Accounting Control System: A series of actions which is considered to be part of the total internal control system concerned with realising the accounting goals of the entity. This includes compliance with accounting and financial policies and procedures, safeguarding the entity's resources and preparing reliable financial reports.
Razčiščevalni sestanek: Razčiščevalni sestanki, ki pomenijo pomemben sestavni del procesa poročanja, so namenjeni razčiščevanju morebitnih nesoglasij glede revizijskih razkritij med revizorjem in revidirancem ter ponovni presoji takih razkritij. Clearance meeting: An important part of reporting are clearance meetings. The purpose of the clearance meetings is to agree on audit findings and assessments of the findings between the auditee and auditors.
Razmejitev dolžnosti: Ključne dolžnosti in odgovornosti za odobravanje, izvajanje, evidentiranje in pregledovanje poslov in poslovnih dogodkov morajo biti porazdeljene med posameznike.Separation of duties: Key duties and responsibilities in auhorising, procesing, recording and reviewing transactions and events should be separated among individuals.
Redakcijska komisija: Redakcijska komisija je odgovorna za zagotavljanje kakovosti revizijskih poročil in drugih pisanj računskega sodišča s pravnoformalnega vidika, z vidika pravilne in enotne uporabe strokovnih revizijskih terminov ter jezikovne pravilnosti besedila in skladnosti oblike s celostno podobo računskega sodišča.Editorial board: The role of the Editorial Board in the quality assurance process is to ensure quality of audit reports and other written documents prepared by the Court of Audit from legal and linguistic point of view. The editorial board ensures consistent terminology and use of unified image of the Court of Audit.
Relativna napaka (pri vzorčenju po denarni enoti): Delež napake glede na knjižno vrednost revidiranega segmenta, izražen v odstotkih.Tainting: Relative error identifed as ratio between amount of error and reorded amount of the audited segment expressed in percentage. Taint is generaly defined as the state of being contaminated (errornes or irregular).
Revidiranec: Organizacija, ki jo revidira VRI.Auditee : The organisation, programme, activity or function subject to audit by the SAI.
Revidiranje informacijskih sistemov: Revidiranje sistemov, ki zapisujejo, dostavljajo in obdelujejo informacije z uporabo informacijske tehnologije.Information systems audit: Audit of the systems which record, distribute or process information with the use of IT.
Revizija pravilnosti poslovanja (RPP): Potrjevanje izpolnjene finančne odgovornosti k temu zavezanih uporabnikov javnih sredstev, ki vključuje preiskovanje in ovrednotenje računovodskih evidenc ali potrjevanje izpolnjene finančne odgovornosti državne uprave kot celote ali revidiranje računovodskega obravnavanja poslovnih dogodkov, vključno z oceno usklajenosti z veljavnimi predpisi; revidiranje notranjih kontrol in delovanja notranje revizije; pregledovanje pravilnosti upravnih odločitev, ki jih je sprejel revidiranec, in poročanje o vseh drugih zadevah, ki izhajajo iz revizije ali so z njo povezani in za katere VRI meni, da jih je treba razkriti.Regularity Audit: Attestation of financial accountability of accountable entities, involving examination and evaluation of financial records and expression of opinions on financial statements ; attestation of financial accountability of the government administration as a whole ; audit of financial systems and transactions, including an evaluation of compliance with applicable statutes and regulations ; audit of internal control and internal audit functions ; audit of the probity and propriety of administrative decisions taken within the audited entity ; and reporting of any other matters arising from or relating to the audit that the SAI considers should be disclosed.

prejšnja stran | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | [10] | 11 | 12 | 13 | 14 | 15 | 16 | naslednja stran


Znanje