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Glosar

SLOVENSKO ANGLEŠKO
Revizija računovodskih izkazov: Cilj revizij računovodskih izkazov je izraziti mnenje o aktu o računovodskih izkazih oziroma izkazih državnega proračuna.Financial audit: The audit objective of the financial audit is to express an opinion about financial statements.
Revizija smotrnosti poslovanja (RSP): Revizija gospodarnosti, učinkovitosti in uspešnosti revidiranega uporabnika javnih sredstev pri porabi virov za izvedbo nalog.Performance Audit: An audit of the economy, efficiency and effectiveness with which the audited entity uses its resources in carrying out its responsibilities.
Revizijska pristojnost: Pristojnost in odgovornost za izvajanje revizij, pravica presojanja in dolžnosti, ki jih ima VRI po ustavi ali na podlagi zakona.Audit Mandate: The auditing responsibilities, powers, discretions and duties conferred on a SAI under the constitution or other lawful authority of a country.
Revizijski cilj: Natančna navedba tega, kaj naj bi z revizijo dosegli, in vprašanj, na katera mora revizija odgovoriti. To lahko zajema zadeve v zvezi s finančnim poslovanjem, s pravilnostjo poslovanja ali s smotrnostjo poslovanja. Audit Objective: A precise statement of what the audit intends to accomplish and/or the question the audit will answer. This may include financial, regularity or performance issues
Revizijski dokazi: Treba je pridobiti zadostne, ustrezne in zanesljive dokaze, s katerimi revizor podpre ugotovitev o organizaciji, programu in dejavnosti, ki jo revidira. Zadostni: pridobimo jih z ustreznim obsegom preizkušanja podatkov. Ustrezni: so povezani s cilji revizije. Zanesljivi: so nepristranski. Audit Evidence: Auditors must obtain competent, relevant and resonable audit evidence to support the auditor's judgement and conclusions regarding the organisation, programme, activity or function under audit. Sufficient audit evidence: are obtained if the extent of tests (complience and substantive) is adequate. Reliable audit evidence: are unbiased. Relevant: are related to audit objectives.
Revizijski dosje: Delovni zapisi, ki se nanašajo na posamezne revizije, so znani kot sprotni dosjeji. Poleg teh se vodijo stalni dosjeji. Ti vsebujejo informacije, ki se bodo v naslednjih letih uporabile za druge revizije na tem področju. Ti dosjeji so podlaga za načrtovanje revizijskega dela.Audit files: The documents which provide full background information on the activities and services of the audited body which may be used in the familiarisation process by new auditors or in the planning process by the audit manager. In addition audit files supply written evidence of examinations carried out by the auditor on services and activites.
Revizijski postopki: Preizkusi, navodila in podrobnosti v revizijskem programu, ki jih je treba izvesti sistematično in razumno.Audit Procedures: Tests, instructions and details included in the audit programme to be carried out systematically and reasonably.
Revizijski pristop: Revizijski pristop je kombinacija različnih vrst revizijskih preizkusov, ki jih uporabimo za pridobivanje dokazov, potrebnih za doseganje ciljev revizije. Audit approach: The audit approach is the combination of different types of audit tests that are employed to obtain the evidence necessary to achieve the objectives of an audit.
Revizijski proces: Revizijski proces je zaporedje dejavnosti, ki se začnejo s prepoznavanjem in izbiro predlogov za revizijo ter se nadaljujejo z izdelavo podrobnega načrta revizije. Revizijski proces zajema pridobivanje, analiziranje in vrednotenje revizijskih dokazov. Audit Process: The audit process is a sequence of activities that starts with identifying, defining and selecting an audit and is followed by detailed audit planning. The process continues with collecting, analysing and evaluating evidence.
Revizijski program: V revizijskem programu revizor določi obseg in vsebino revidiranja ter postopke in način preizkušanja podatkov, ki jih bo izvedel na izbrani populaciji. Revizor mora revizijski program določiti za vsak revizijski cilj. Revizijski program mora zagotoviti, da bo revizor pridobil ustrezne in zadostne revizijske dokaze za oblikovanje mnenja.Audit programme: Auditors must define the scope and the content of auditing, procedures and ways of substantive testing in the audit programme. The audit programme must be prepared for each audit objective. The audit programme must assure that the auditor will acquire sufficient and reliable audit evidence for designing the audit opinion.

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