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Glosar

SLOVENSKO ANGLEŠKO
Dogajanje (nastanek): Posebni revizijski cilj, ki se nanaša na poslovne dogodke, za katere morajo obstajati ustrezni dokazi, da so resnični in se nanašajo na organizacijo/ustanovo. Pri tem posebnem revizijskem cilju preverjamo možnost napake, da se knjiženi poslovni dogodki niso zgodili ali niso v skladu s pravno podlago, ki ureja sestavljanje računovodskih izkazov. Occurrence: An odit objective related to transactions where each is required to have appropriate evidence that it is real and related to the organisation.
Dokumentacija: Zabeleženi revizijski dokazi v delovnih gradivih, ki jih pripravi revizor, vključno s ciljem delovnega zapisa, opravljenim revizijskim delom in ugotovitvami revizije.Documentation: Recorded audit evidence in working papers, including the objective of testing, work performed and the conclusion arrived at.
Enostavno slučajno vzorčenje: To je vzorčenje, kjer imajo vse transakcije enako možnost, da bodo vključene v vzorec. Transakcija z visoko vrednostjo nima nič večje možnosti, da bo izbrana, kot transakcija z majhno vrednostjo.Simple random sampling: Simple random sampling is type of smpling where all transactions have the same chance of being included in the sample. A high value transaction is no more likely to be selected than one of low value, one with low risk of error has the same chance of inclusion as a high risk transaction.
Evidentiranje po načelu denarnega toka: Metoda računovodskega evidentiranja: prihodki so evidentirani, ko je prejeto denarno plačilo, izdatki pa ob dejanskem izplačilu.Cash basis: The method of recording transactions by which revenues are recorded only when cash is received and expenditures are recorded only when cash is disbursed.
Evropska organizacija vrhovnih revizijskih institucij: EUROSAI je ena izmed organizacij, vključenih v INTOSAI. Njen cilj je pospeševanje strokovnega sodelovanja med VRI, izmenjava informacij in strokovnega gradiva, razvoj državnega revidiranja in zagotavljanje poenotenja terminologije na tem področju.European Organisation of Supreme Audit Institutions (EUROSAI): EUROSAI is one of the regional groups of the International Organisation of Supreme Audit Institutions (INTOSAI). Its objective is to promote professional co-operation among SAI members, to promote the exchange of information and documentation, to promote the study of public audit, to stimulate the creating of University Professorships in this subject and to ensure the unification of terminology in the field of public audit.
Finančni sistemi: Postopki za pripravo in evidentiranje zanesljivih informacij ter poročanje o finančnih transakcijah.Financial Systems: The procedures for preparing, recording and reporting reliable information concerning financial transactions.
Glavna knjiga: Temeljna poslovna knjiga, v kateri so na podlagi ustreznih knjigovodskih listin dosledno prikazani vsi prihodki in odhodki ter vse spremembe sredstev in obveznosti.General ledger: A book which records an income and expenditures as well as statement of assets and liabilities.
Gospodarnost: Minimiziranje stroškov virov, porabljenih za neko dejavnost za doseganje dane kakovosti.Economy: Minimising the cost of resources used for an activity, having regard to the appropriate quality.
Informacijska tehnologija: Strojna oprema in računalniki, ki se uporabljajo za ravnanje s podatki in za njihovo obdelavo.Information technology (IT): Machinery, including computers, used for data handling and processing.
Investicijski odhodki: Ta kategorija vključuje plačila ali transfere, namenjene pridobitvi ali nakupu opredmetenih in neopredmetenih sredstev, premoženja, opreme …Capital Expenditure: This category includes all payments or transfers intended for the acquisition or purchase of tangible and intangible assets, property, equipment …

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