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Glosar

SLOVENSKO ANGLEŠKO
Neposredna pomoč notranjih revizorjev: Pomoč, ki jo zunanji revizor dobi od notranjih revizorjev, ko ti pod njegovim nadzorom in usmeritvijo podrobno preizkušajo podatke.Direct assistance by internal auditors: Assistance provided by internal auditors when they are assigned to assist us in performing substantive tests and tests of controls under our direct supervision
Nepravilnost: Nepravilnosti so revizijska razkritja, ki se nanašajo na neskladnost poslovanja revidiranca s predpisi v takšnem obsegu, ki jo na podlagi presoje ugotovi revizor. Nepravilnost lahko izhaja iz dejanja ali opustitve dejanja revidiranca, ki ima ali bi lahko imela škodljive posledice za sredstva, ki jih revidiranec upravlja, in se kaže bodisi kot zmanjšanje ali izguba prihodka bodisi kot neupravičen izdatek.Irregularity: Irregularities are audit findings that are referred to non compliance with laws and regulations. Irregularity is a result of infringement of a national regulation resulting from an act or omission by an economic operator, which has, or would have, the effect of prejudicing the public funds, either by reducing or losing public revenue or by an unjustified item of public expenditure.
Nesmotrnost: Nesmotrnosti se nanašajo na negospodarnost, neučinkovitost in neuspešnost poslovanja revidiranca, ki so bile ugotovljene pri revizijah smotrnosti poslovanja. Under-performance: Under-performance relates to audit findings at vale for money audit and relates to inefficiency, ineffectiveness and uneconomy.
Notranja revizija: Notranja revizija je funkcionalna rešitev (služba, oddelek ...), ki jo vzpostavi organizacija sama v okviru pristojnosti svoje najvišje hierarhične ravni. Njene funkcije so med drugim preverjanje, vrednotenje ter spremljanje ustreznosti in učinkovitosti ureditve računovodstva, notranjega kontroliranja, preprečevanje prevar in korupcije ter pridobivanja zagotovila, da procesi delujejo v skladu s temi načeli. Čeprav ima večino enakih značilnosti kot zunanja revizija, pa praviloma deluje po usmeritvah vodstva, kateremu poroča.Internal Audit : The functional means by which the managers of an entity receive an assurance from internal sources that the processes for which they are accountable are operating in a manner which will minimise the probability of the occurrence of fraud, error or inefficient and uneconomic practices. It has many of the characteristics of external audit but may properly carry out the directions of the level of management to which it reports.
Notranje kontroliranje: To je celoten sistem finančnih in drugih kontrol, vključno z organizacijsko strukturo, metodami, postopki in notranjo revizijo, ki ga oblikuje vodstvo revidiranca, da bi omogočilo doseganje poslovnih ciljev tako, da bo poslovanje: - usklajeno z veljavnimi zakoni in predpisi; - gospodarno, učinkovito in uspešno; - omogočalo zanesljivost finančnega poročanja in informacij; - preprečevalo prevare in korupcijo; - zagotavljalo varovanje sredstev in informacij.Internal Control: The whole system of financial and other controls, including the organisational structure, methods, procedures and internal audit, established by management within its corporate goals, to assist in conducting the business of the audited entity in a regular economic, efficient and effective manner ; ensuring adherence to management policies ; safeguarding assets and resources ; securing the accuracy and completeness of accounting records ; and producing timely and reliable financial and management information.
Obseg revizije: Okviri ali meje in predmet revizije Audit Scope: The framework or limits and subjects of the audit.
Obveznosti: Zneski, ki ji bo treba plačati v prihodnosti zaradi poslovnih dogodkov ali transakcij iz preteklosti.Liabilities: Amounts that will legally have to be paid in the future, as a result of events and transactions in the past
Ocena tveganja: Proces, ki ga uporabljajo revizorji za oceno verjetnosti, da obstaja napaka pri dejavnostih, ki jih preverjajo.Risk assessment : A process used by the auditor designed to evaluate the likelihood or probability of error arising in each activity under examination.
Odgovornost (polaganje računov): Prevzemanje odgovornosti oseb ali revidirancev, ki poslujejo z javnimi sredstvi tako, da odgovorijo na davčne, vodstvene in programske naloge ter da poročajo tistim, ki so jim te pristojnosti podelili. Public Accountability: The obligations of persons or entities, including public enterprises and corporations, entrusted with public resources to be answerable for the fiscal, managerial and programme responsibilities that have been conferred on them, and to report to those that have conferred these responsibilities on them.
Odstopanje delovanja kontrol: Stanje, ki nastopi, ko ugotovimo, da se kontrolni postopki ne izvajajo, tako kot je to opredelilo vodstvo revidiranca.Control deviation: A condition that exists if we identify circumstances that indicate that control activities are not being performed in the manner described by the client

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