<p>Revizijski postopek, ki zajema primerjavo knjiženih zneskov oziroma računovodskih informacij ali kazalcev ter trendov, ki iz njih izhajajo, z drugimi neračunovodskimi informacijami. Njegov namen je ugotavljanje nenavadnih gibanj oziroma odstopanj ali prepoznavanje odsotnosti pričakovanih gibanj oziroma odstopanj.</p>

<p>Auditing procedures involving the comparison of recorded financial information, or ratios and trends based thereon, with other financial or nonfinancial information in order to identify unusual fluctuations or the absence of expected fluctuations.</p>

Je proučevanje razmerja med stroški projekta in koristmi/nekoristmi, pri čemer so stroški in koristi/nekoristi izraženi v denarju.

Cost benefit analysis is a study of the relationship between project costs and benefits / dis-benefits, with both costs and benefits / dis-benefits expressed in monetary terms.

Kontrole uporabniških rešitev (zbir programov, podatkov, ki oblikujejo informacijski sistem).

Controls over a set of data, programmes which together form an information system

Računovodski izkaz, ki kaže, kaj ima država (ali enota javnega sektorja) v določenem trenutku v lasti in kaj dolguje (njene obveznosti).

A financial statement that shows what the government (or the public sector entity) owns and what the government owes (its liabilities) at a point of time.

Zadeva postane bistvena in ne samo pomembna, kadar je njen vpliv na računovodske izkaze tako velik, da bi lahko v celoti zavajali.

A matter becomes fundamental (sufficiently material) rather than material when its impact on the financial statements is so great as to render them misleading as a whole.

To so cilji vodstva (usmeritev, navodilo vodstva). Kontrolni cilji so značilno razvrščeni glede na glavne poslovne dejavnosti, katerim pripadajo. Ko se kontrolni cilji nanašajo na obdelavo računovodskih informacij, jim pravimo »kontrolni cilji, ki se nanašajo na zanesljivost finančnega poročanja«. Kontrolni cilji se lahko nanašajo tudi na upoštevanje zakonov in predpisov ali pa na učinkovitost in uspešnost poslovanja organizacije.

A goal of management (i.e., management directive). Control objectives are typically categorized according to the principal business activity to which they pertain. When control objectives relate to the processing of financial information, we refer to them as "control objectives related to the reliability of financial reporting." Control objectives may also relate to the compliance with laws and regulations or the effectiveness and efficiency of the organization's operations.

Revizor se lahko odloči za pridobivanje revizijskih dokazov, tako da določi ciljne skupine. To so izbrani posamezniki (strokovnjaki, uporabniki, predstavniki revidiranca), ki v razpravi o določenih vprašanjih predstavijo svoja mnenja. Ta mnenja revizor uporabi kot referenčna strokovna mnenja za potrjevanje že pridobljenih revizijskih dokazov in za pripravo priporočil.

A focus group is a selection of individuals brought together to discuss specific topics and issues.

Član skupine je odgovoren za svoje delo, ki mu ga dodeli vodja skupine. Zagotoviti mora, da je njegovo delo opravljeno strokovno, tj. v skladu s standardi zagotavljanja kakovosti.

The team member is responsible for his work allocated to him by team leader. The role of the team member is to ensure that the work is carried out in a professional manner. This means that they must ensure that their work is carried out in accordance with the standards.

Ko načrtujemo revizijo, izvedemo oceno tveganja. Rezultat ocene tveganja je seznam specifičnih dejavnikov tveganja, ki po našem mnenju vplivajo na revizijske segmente. V okviru posameznega segmenta specifični dejavniki tveganja vplivajo na enega ali več revizijskih ciljev. Specifični dejavnik tveganja se lahko nanaša v celoti ali samo delno na prizadeti revizijski cilj.

When planning an audit, auditors carry out risk assessment. The result of this assessment is a list of the specific risk factors which, in auditor's judgement, affect each segment of the audit. Within each segment each specific risk factor affects one or more of the audit objectives. The specific risk factor may apply to all or part of the affected audit objective.

Delovni zapisi omogočajo pregled kakovosti revizije, ker dajejo pregledovalcu pisno dokumentacijo o dokazih, na katerih temeljijo pomembni revizorjevi sklepi in presoje. Delovni zapisi vsebujejo: cilje, obseg in metodologijo revizije, dokumentacijo o opravljenem delu, ki podpira sklepe in dokaze o nadzornih pregledih opravljenega dela.

Working papers enables the quality review of the implemented audit, since the reviewer can use written documentation on evidence which were used as the basis for auditor's conclusions and assessments. Working papers include: objectives, scope and methodology, documentation on implemented work that supports auditor's conclusions and judgements and evidence on supervision over the audit work.

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.

An odit objective related to transactions where each is required to have appropriate evidence that it is real and related to the organisation.

Zabeleženi revizijski dokazi v delovnih gradivih, ki jih pripravi revizor, vključno s ciljem delovnega zapisa, opravljenim revizijskim delom in ugotovitvami revizije.

Recorded audit evidence in working papers, including the objective of testing, work performed and the conclusion arrived at.

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 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.

Metoda računovodskega evidentiranja: prihodki so evidentirani, ko je prejeto denarno plačilo, izdatki pa ob dejanskem izplačilu.

The method of recording transactions by which revenues are recorded only when cash is received and expenditures are recorded only when cash is disbursed.

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.

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.

Postopki za pripravo in evidentiranje zanesljivih informacij ter poročanje o finančnih transakcijah.

The procedures for preparing, recording and reporting reliable information concerning financial transactions.

Temeljna poslovna knjiga, v kateri so na podlagi ustreznih knjigovodskih listin dosledno prikazani vsi prihodki in odhodki ter vse spremembe sredstev in obveznosti.

A book which records an income and expenditures as well as statement of assets and liabilities.

Minimiziranje stroškov virov, porabljenih za neko dejavnost za doseganje dane kakovosti.

Minimising the cost of resources used for an activity, having regard to the appropriate quality.

Strojna oprema in računalniki, ki se uporabljajo za ravnanje s podatki in za njihovo obdelavo.

Machinery, including computers, used for data handling and processing.

Ta kategorija vključuje plačila ali transfere, namenjene pridobitvi ali nakupu opredmetenih in neopredmetenih sredstev, premoženja, opreme …

This category includes all payments or transfers intended for the acquisition or purchase of tangible and intangible assets, property, equipment …

Ta kategorija vključuje transfere za plačilo investicijskih odhodkov prejemnika transfera.

This category covers all transfers intended for use by the recipient for the payment of goods and services.

Izvedbeno tveganje, ki se nanaša na posamezno revizijo, je tveganje, v katerem je naša organizacija izpostavljena negativnim posledicam v zvezi z izvedbo posamezne revizije (npr. negativna publiciteta, če nam pri izvajanju revizije ne uspe izpolniti visokih strokovnih standardov, ali kadar so pričakovanja javnosti oziroma uporabnikov našega poročila večja od naših zmožnosti). Na izvedbeno tveganje vpliva obstoj velikih nepravilnosti ali prevar oziroma korupcije. Izvedbeno tveganje obstaja tudi, kadar v računovodskih izkazih obstajajo napake, ki so tako pomembne, da zavajajoče vplivajo na uporabnike teh izkazov. Izvedbeno tveganje je lahko prevladujoče in vpliva na revizijo kot celoto oziroma računovodske izkaze ali pa ga je mogoče povezati s posebnimi segmenti in pripadajočimi posebnimi revizijskimi cilji.

Engagement risk, as it relates to an audit engagement, is the risk that: the firm may be exposed to adverse consequences as a result of its association with a client (e.g., negative publicity or litigation); the financial statements as a whole may be subject to material error or to misunderstanding by users as a result of factors that may be (a) pervasive to the audit engagement and financial statements or (b) specific to a significant account balance(s) and related potential error(s)

Veja oblasti, ki izvaja zakone.

The branch of government which administers the law.

Javno naročilo kot skupek dejanj, ki jih opravi naročnik s ciljem nabave blaga, oddaje storitev ali gradnje.

Public procurement shall mean the set of acts performed by the contracting entity aimed at the procurement of goods, services or works

K rezultatom usmerjeno upravljanje je koncept, ki zahteva oblikovanje ciljev, spremljanje in vrednotenje rezultatov. Opravljene ocene prikažejo, katere dejavnosti bo v prihodnje treba vpeljati ali opustiti. Cilje je treba določati za učinke in tudi za izide.

Result based management is a management concept in which objectives are formulated, results are monitored and evaluated, and assessments are made concerning which future activities have to be implemented

To so usmeritve in postopki, izdelani tako, da omogočajo izvajanje navodil vodstva v načrtovanem obsegu in na predviden način ter tako, da zagotavljajo ukrepanje v primeru tveganja neuresničitve zastavljenih ciljev revidirančevega poslovanja. Kontrolni postopki, ki so ponavadi pomembni za revidiranje računovodskih izkazov, so tisti, ki preprečujejo in odkrivajo napake v računovodskih izkazih oziroma preprečujejo nedovoljeno razpolaganje s sredstvi in/ali nepooblaščeno prevzemanje obveznosti revidiranca in nepravilnosti v poslovanju.

Policies and procedures designed to help ensure that management directives are carried out. They help ensure that necessary actions are taken to address risks of not achieving the entity's objectives. The control activities that are ordinarily relevant to an audit of financial statements are those that prevent or detect, on a timely basis, misstatements in the financial statements that are considered material by management or unauthorized disposition of assets or incurrence of liabilities

Kontrolni postopki, ki se nanašajo na obvladovanje podatkov in transakcij na zbirni ravni ter večinoma ne obravnavajo podrobnosti. Tovrstni kontrolni postopki ponavadi zajemajo tiste postopke, ki jih ožje vodstvo revidiranca izvaja z analitičnimi pregledi, pregledi transakcij in nadzorom nad smotrnostjo poslovanja.

Control activities that involve greater aggregation of data and less consideration of detail, are generally performed by the more senior levels of management, and include analytical, transactional, or performance reviews

Pomeni razvrstitev uporabe računalniške tehnologije pri poslovanju revidiranca, kjer se računalniška tehnologija uporablja za izvajanje sorazmerno enostavnih nalog, ki pa niso tako pomembne za izvajanje temeljnih poslovnih dejavnosti pri revidirancu.

Classification of a client's use of computers if the extent of computer use is confined to relatively simple tasks which are of limited importance to the client's principal business activities

Metodika usmerjenega preizkušanja, ki pomeni, da za vsako bilančno kontno stanje določimo neposredno (glavno) smer preizkušanja – precenjenost ali podcenjenost. Neposredni (glavni) preizkusi vknjižb na enem bilančnem kontnem stanju so hkrati posredni (posledični) preizkusi ustreznih vknjižb na enem ali več drugih bilančnih kontnih stanjih. Vsako bilančno kontno stanje moramo neposredno preizkusiti le v eni smeri, bodisi za precenitev bodisi za podcenitev, saj bo tako to kontno stanje posredno preizkušeno v drugi smeri. Na splošno velja, da neposredno preizkušamo debetne salde (v breme) za precenjenost, kreditne salde (v dobro) pa za podcenjenost.

A directional testing approach that involves establishing a direction of primary concern (either overstatement or understatement) for each account balance or class of transactions and designing substantive procedures to test each account balance in that direction; generally, debit transactions and account balances with debit balances are tested for overstatement, and credit transactions and account balances with credit balances are tested for understatement.

Mednarodni, neodvisni organ, ki si prizadeva pospeševati izmenjavo mnenj in izkušenj med posameznimi VRI na področju nadzora nad javnimi financami.

An international and independent body which aims at promoting the exchange of ideas and experience between Supreme Audit Institutions in the sphere of public financial control.

Model, ki se uporablja za merjenje strukture skupnega revizijskega zagotovila, ki ga pridobimo na podlagi ocene zagotovila pri delovanju (zagotovilo pri delovanju), pri preizkušanju delovanja notranjih kontrol (zagotovilo pri kontroliranju) in na podlagi izvajanja preizkušanja podatkov (zagotovilo pri preizkušanju). Model se uporablja za načrtovanje ustrezne sestave (kombinacije) revizijskih postopkov, zato da bi pridobili sprejemljivo zagotovilo o tem, da ne obstaja napaka ali nepravilnost, ki vpliva na to, da je znesek v računovodskih izkazih ali pri poslovanju pomembno napačno izkazan in/ali nepravilen.

A model that may be used to measure the combined effect (overall assurance) of the assurances we obtain from assessing risk (inherent assurance), identifying and testing controls (control assurance), and performing substantive procedures (substantive assurance) and to plan an appropriate combination of procedures to obtain reasonable assurance that an error has not occurred and caused an account balance to be materially misstated.

Temeljne predpostavke, trditve, logična načela in zahteve, ki pomenijo splošen okvir za razvijanje revizijskih standardov.

Basic assumptions, consistent premises, logical principles and requirements which represent the general framework for developing auditing standards.

Revizijski proces bo zajemal prav take dejavnosti, ne glede na to, ali je bil predložen predlog za predhodno revizijo ali revizijo: pripravo podrobnega načrta, pridobivanje revizijskih dokazov, poročanje (glej načrt revizije).

The pre-audit and the full audit will have the same sequence of activities in the audit process: detailed planning, collecting audit evidence, reporting (see audit plan)

Določanje načrtovane natančnosti ali ciljne natančnosti ocene je bistvena značilnost načrtovanja vsake revizije, ki vsebuje vzorčenje. To je znesek, ki temelji in je izračunan na podlagi zneska pomembnosti, in sicer tako, da dopušča ugotovitev napak in/ali nepravilnosti v naprej predvidenem znesku. Znesek načrtovane natančnosti je znesek, na podlagi katerega načrtujemo obseg preizkušanja podatkov tako, da nam omogoči pridobiti zadostno zagotovilo, da bodo ugotovljene vse pomembne napake/nepravilnosti, če te obstajajo.

An amount, based on but normally less than planning materiality, to allow for the discovery of an expected amount of misstatement; an amount judged to be appropriate for use in designing substantive procedures that will give us reasonable assurance that we will detect material misstatement if it exists.

Opredelitev ciljev, usmeritev in določanje predmeta, obsega in časa izvajanja posameznih postopkov in preizkusov, potrebnih za doseganje zastavljenih ciljev.

Defining the objectives, setting policies and determining the nature, scope, extent and timing of the procedures and tests needed to achieve the objectives.

To so kontrole, pri katerih je velika verjetnost, da bodo učinkovite pri preprečevanju oz. odkrivanju morebitnih napak ali nepravilnosti ter bodo tako zmanjšale ali omilile učinke, ki izvirajo iz ugotovljenega specifičnega tveganja pri tistih posebnih revizijskih ciljih za posamezne segmente, na katere to tveganje vpliva.

These are controls which are likely to be effective in preventing or detecting a potential misstatement or irregularity and as such lessen or to try to lessen the seriousness or extent of specific identified risk by audit segment and related assertion to financial statements;

Bistvena zahteva pri izvajanju revizije, ki vsebuje ustrezno vodenje, usmerjanje in kontroliranje na vseh stopnjah, zato da bi se zagotovila primerna in uspešna povezava med dejavnostmi, postopki in preizkusi, ki se izvajajo, ter med cilji, ki naj bi jih z revizijo dosegli.

An essential requirement in auditing which entails proper leadership, direction and control at all stages to ensure a competent, effective link between the activities, procedures and tests that are carried out and the aims to be achieved.

Najverjetnejši obseg napake (NON) je izraz, ki ga pri revidiranem segmentu uporabljamo za vsoto znanih in projiciranih napak. Napake, ki jih odkrijemo pri 100-odstotnem preizkušanju določene skupine transakcij, skupno imenujemo znana napaka, ki že po definiciji ni podvržena negotovosti. Na drugi strani pa moramo, kadar preizkušamo samo na vzorcu transakcij, na podlagi podatkov iz vzorca oceniti napake za ta del populacije z ustrezno metodo. Te ocenjene napake ustrezno poimenujemo projicirane napake.

Most Likely Error (MLE) is the term applied, for each account area, as a sum of Known Error and projected errors. Errors found from 100 per cent testing of a defined set of transactions are collectively termed Known Error, and by definition are not subject to uncertainty. On the other hand, where only a sample of transactions has been tested, errors for this part of the population must be estimated from the sample data by an appropriate method. It is convenient to refer to these estimated errors as Projected Errors.

So napačne navedbe v računovodskih izkazih.

Misstatement are audit findings that are referred to incorrect presentation in the financial statements

Zmožnost VRI, da v vseh revizijskih zadevah deluje v skladu s svojimi revizijskimi pooblastili brez kakršnega koli zunanjega posredovanja ali oviranja.

The freedom of the SAI in auditing matters to act in accordance with its audit mandate without external direction or interference of any kind.

Pomoč, ki jo zunanji revizor dobi od notranjih revizorjev, ko ti pod njegovim nadzorom in usmeritvijo podrobno preizkušajo podatke.

Assistance provided by internal auditors when they are assigned to assist us in performing substantive tests and tests of controls under our direct supervision

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.

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.

Nesmotrnosti se nanašajo na negospodarnost, neučinkovitost in neuspešnost poslovanja revidiranca, ki so bile ugotovljene pri revizijah smotrnosti poslovanja.

Under-performance relates to audit findings at vale for money audit and relates to inefficiency, ineffectiveness and uneconomy.

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.

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.

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;

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

The framework or limits and subjects of the audit.

Zneski, ki ji bo treba plačati v prihodnosti zaradi poslovnih dogodkov ali transakcij iz preteklosti.

Amounts that will legally have to be paid in the future, as a result of events and transactions in the past

Proces, ki ga uporabljajo revizorji za oceno verjetnosti, da obstaja napaka pri dejavnostih, ki jih preverjajo.

A process used by the auditor designed to evaluate the likelihood or probability of error arising in each activity under examination.

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.

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.

Stanje, ki nastopi, ko ugotovimo, da se kontrolni postopki ne izvajajo, tako kot je to opredelilo vodstvo revidiranca.

A condition that exists if we identify circumstances that indicate that control activities are not being performed in the manner described by the client

Uporabnik javnih sredstev, v čigar poslovanju so bile odkrite nepravilnosti ali nesmotrnosti, mora predložiti poročilo o odpravljanju razkritih nepravilnosti in nesmotrnosti – odzivno poročilo.

The user of public funds in whose operation irregularities or inefficiencies have been disclosed, must submit a report on remedy of disclosed irregularities and inefficiencies - response report

Pomeni celoten odnos, zavest in delovanje vodilnih in vodstvenih kadrov, glede notranjega kontroliranja in pomena notranjih kontrol pri revidirancu.

It is the overall attitude, awareness and actions of senior and line management regarding internal control and its importance within the entity.

Računalniški center, ki podpira računalniško strojno in programsko opremo. Možno je imeti več računalniško podprtih okolij na eni fizični lokaciji. Posebna značilnost centrov računalniške obdelave je edinstvena kombinacija operativnih postopkov in programiranih kontrol. V računalniških centrih delajo tudi posamezniki, ki skrbijo za delovanje računalniških obdelav, vendar ni nujno, da so fizično na isti lokaciji.

A computer processing location that supports a computer hardware and operating system environment. It is possible to have multiple computer processing environments at one physical location. A distinguishing feature of the computer processing environment is its unique combination of operating procedures and programmed controls. A computer processing environment also includes those individuals who support the computer processing, but who may not be physically located in the same location

Je sestavni del predloga za uvedbo revizije in mora zajemati: segmente revizije, način izvajanja revizije, potreben čas za izvedbo revizije, predračun stroškov.

Is included in the audit proposal and must contain: audit segments, way of implementing the audit, the time needed to complete the audit, costs

Sredstva, ki materialno obstajajo (npr. zemljišča, stavbe, oprema …).

Assets that have physical existence (eg. land, buildings, equipment, …)

Na podlagi revizijskih ugotovitev revizor pripravi osnutek revizijskega poročila, ki ga računsko sodišče pošlje revidirancu. Revidiranec lahko razkritja v osnutku revizijskega poročila izpodbija.

The auditors must prepare draft audit report that is delivered to the auditee. Auditee can object to the audit findings in the draft audit report.

Pismo predstojniku ali poslovodstvu je akt, ki se lahko izda revidirancu najpozneje z osnutkom revizijskega poročila. Z njim pa pristojni vrhovni državni revizor, v soglasju z namestnikom predsednika, sporoča revizijska razkritja, ki niso vplivala na mnenje, ter slabosti v revidirančevem poslovanju, ki se nanašajo predvsem na notranje kontroliranje.

Management letter is an act that can be issued to the auditee at the latest when the draft audit report is issued. It reports on audit findings that did not influence the audit opinion and on weaknesses in auditee's business operations referred to internal controls.

Prikazovanje po premajhni vrednosti – navedba salda na kontu, ki je glede na dejansko stanje premajhen.

An amount by which an account balance as recorded is less than the balance that should be recorded (ZM)

Podrobni načrt revizije mora za vsak segment vsebovati vse potrebne informacije, ki so predstavljene v nadaljevanju, in sicer segmente, posebne cilje revizije, kriterije za opredelitev napak in nepravilnosti, kriterije za opredelitev tveganja in pomembnosti, rezultate predhodnih analitičnih postopkov, pristop k preizkušanju podatkov, potreben obseg preizkušanja podatkov ter način preizkušanja podatkov, opredeljen z revizijskim programom. Med naštetimi elementi podrobnega načrta revizije je najpomembnejši revizijski program, kjer je predstavljeno revizijsko delo, ki ga bo treba opraviti.

The detailed audit plan must include for each segment all information (specific audit objectives, criteria for defining irregularities, misstatements; criteria for defining risk and materiality, results of the preliminary analytical procedures, approach to substantive testing, the scope and way of substantive tsting).

Podsegment je smiselna in vsebinsko zaokrožena celota znotraj segmenta, o kateri računsko sodišče ne izreka revizijskega mnenja. Za podsegement se določi stopnja pomembnosti, ki se lahko razlikuje od stopnje pomembnosti, določene za segment, katerega sestavni del je. Dejstvo, da skupna vrednost napak oziroma nepravilnosti, ugotovljenih znotraj posameznega podsegmenta, presega stopnjo pomembnosti, določeno za ta podsegement, lahko vpliva na izrečeno revizijsko mnenje na način, kot se to opredeli v podrobnem revizijskem načrtu.

Audit segments present areas for auditing. Audit segments in regularity audits differ from audit segments in performance audit. For example: in financial and regularity audits the segments are defined on the basis of economic classification: individual segment can be current expenditure, current transfers, capital expenditure, capital transfers. In performance audits each segment represents an issue referring to economy, efficiency and effectiveness (S)

Pomanjkljivost se nanaša na pomanjkljivo vzpostavitev in delovanje notranjih kontrol. Gre za ugotovljeno stanje, kjer lahko sklenemo, da je obseg odstopanj pri delovanju notranjih kontrol tolikšen, da so kontrole neučinkovite pri doseganju zastavljenih ciljev.

Weaknesses are related to design and operation of the internal controls. A condition that exists if we conclude that the nature and extent of control deviations are of such magnitude that the control is not effective for the purpose of achieving its objective.

Pomembna – če je raba računalnikov manjša od prevladujoče, vendar še zmeraj znatna. Revidirani subjekti s pomembno navzočnostjo računalnikov imajo običajno enega ali dva kompleksna sistema, ki se sicer veliko uporabljata, vendar pa subjektova raba računalnikov vseeno ne more biti označena kot prevladujoča.

Classification of a client's use of computers if use is less than dominant but more than minor; computer-significant clients often have one or two complex systems that are used extensively and are important to the client's principal business activities but, on the whole, the client's use of computers is not dominant

Sorodne vrste poslovnih dogodkov, ki kot celota pomembno vplivajo na izkazovanje v računovodskih izkazih in pravilnost poslovanja.

Similar types of transactions that, in the aggregate, have a material effect on the financial statements.

Na splošno: zadeva je pomembna, če njeno poznavanje lahko vpliva na uporabnika računovodskih izkazov ali na revizijsko poročilo; pomembnost se pogosto opredeljuje po vrednosti, vendar pa se zaradi narave ali značilnosti posamezne postavke ali skupine postavk zadeva lahko šteje za pomembno tudi takrat, kadar zakonski ali kak drug predpis zahteva, da se obravnava in razkrije posebej, ne glede na zneske, ki so z njo povezani; določena zadeva je lahko pomembna ne samo po vrednosti ali po naravi, temveč tudi glede na to, v kakšni zvezi se pojavlja: kadar se posamezna postavka proučuje v zvezi s splošnim pregledom, ki ga dajejo obračuni, v zvezi s celoto, katere del je, v zvezi z drugimi z njo povezanimi določbami ali v zvezi z zneski iz prejšnjih let; revizijski dokazi imajo pomembno vlogo pri revizorjevih odločitvah o izbiri vprašanj in področij revizije ter tudi o načinu, času in obsegu revizijskih preizkusov in postopkov.

In general terms, a matter may be judged material if knowledge of it would be likely to influence the user of the financial statements or the performance audit report. Materiality is often considered in terms of value but the inherent nature or characteristics of an item or group of items may also render a matter material - for example, where the law or some other regulation requires it to be disclosed separately regardless of the amount involved. In addition to materiality by value and by nature, a matter may be material because of the context in which it occurs. For example, considering an item in relation to the overall view given by the accounts, the total of which it forms a part ; associated terms ; the corresponding amount in previous years. Audit evidence plays an important part in the auditor's decision concerning the selection of issues and areas for audit and the nature, timing and extent of audit tests and procedures.

Določena zadeva je lahko pomembna ne samo po vrednosti ali svoji naravi, temveč tudi glede na to, v kakšni zvezi se pojavlja. Na primer, kadar se posamezna postavka preučuje v zvezi s splošnim pregledom, ki ga dajejo obračuni v zvezi s celoto, katere del je, ali v zvezi z drugimi z njo povezanimi določbami ali v zvezi z zneski iz prejšnjih let, pri ponavljajočih se nepravilnostih in nesmotrnostih.

Certain case can be material by value, by nature and also by context. For example when an item is reviewed in accordance with general reviews, other regulations or with sums from previous years, when irregularities or under-performance are reappearing.

Zadeva se lahko šteje za pomembno tudi takrat, ko vrednostno sicer ni pomembna, vendar je narava neskladnosti s predpisi oziroma nesmotrnost takšna, da je uporabnika revizijskega poročila treba na to opozoriti (npr. groba kršitev predpisov, očitno nevarčno ravnanje z javnimi sredstvi ...), ali kadar na primer zakonski ali kak drug predpis ali program, projekt, dejavnost zahteva, da se obravnava in razkrije posebej, ne glede na zneske, ki so z njo povezani.

The case can be considered material also when the value is not material, but the nature of non compliance with laws or under-performance is such that the public funds users must be warned (for example: severe violation of regulations, obvious ineconomy…) or when legal regulations, programmes, projects, activities are necessary to be reviewed as a separate case regardless to the amounts referred to them.

Pomembnost po vrednosti se določi v odstotku od vrednosti predmeta revidiranja – kritične komponente – (npr. prihodkov ali prejemkov oziroma odhodkov ali izdatkov, aktive, proračunske postavke, ocenjevanja zneska možnega prihranka, doseganja večjih učinkov …) ali druge strokovno utemeljene osnove za določitev pomembnosti.

Materiality by value is defined by identifying the materiality rate. Materiality rate is expressed in percentage from the value of audited item (revenues or expenditures, budget lines, assessment of possible savings, achieving effectiveness…) or any other professionally defined base for materiality.

Vsak poslovni dogodek se lahko izvede samo, če ga je odobrila ustrezna odgovorna oseba v skladu z notranjimi predpisi.

for all transactions an approval is required in accordance with the internal rules and regulations.

Posebni revizijski cilj, ki se nanaša na zahtevo, da morajo biti vsi poslovni dogodki, ki so se zgodili, tudi evidentirani.

An audit objective not only related to transactions whereby all are required to be processed and recorded in the appropriate account balance or account records but also related to assets and liabilities where all are required to be recorded in the appropriate accounting record.

Ukrepi, ki jih uporabnik javnih sredstev uvede zato, da odpravi določeno nepravilnost ali nesmotrnost v svojem preteklem poslovanju ali da zmanjša tveganje za pojavljanje nepravilnosti ali nesmotrnosti.

Measures that are put in place by user of public funds in order to remedy irregularities in past business operations or in order to reduce risks in future business operations

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.

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.

Prenos sredstev ali obveznosti med povezanima strankama ne glede na to, ali se zaračuna kaka cena ali ne.

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 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.

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.

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.

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.

Stranki se štejeta za povezani, če ima ena možnost obvladati drugo ali bistveno vplivati nanjo pri odločanju o financiranju in poslovanju.

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.

Prikazovanje v preveliki vrednosti – nasprotje podcenitve oziroma podvrednotenja.

An amount by which an account balance as recorded is greater than the balance that should be recorded.

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.

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

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.

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.

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. (S)

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. (S)

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.

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.

Podrobni intervjuji, s katerimi pridobivamo dokaze o uspešnosti izvajanja kontrolnih postopkov in ki so podkrepljeni z drugimi revizijskimi postopki, na primer s ponovitvijo kontrolnega postopka, opazovanjem in pregledom dokumentiranih dokazov.

Detailed interviews to obtain evidence about the effectiveness of control activities, accompanied by other procedures, such as observation, examination of documentation, or reperformance, which are necessary to corroborate the information derived from the inquiry.

Se nanaša na pridobivanje dokazov, ki omogočajo oblikovanje ugotovitve glede obsega nepravilnosti ali napake na segmentu, ki je izražena bodisi kot delež transakcij z nepravilnostjo ali napako bodisi, pogosteje, kot celotna denarna napaka.

refers to the obtaining of evidence which allows conclusions to be drawn about the extent of error in an account area, expressed in terms of either the proportion of transactions in error or, more commonly, the total monetary error.

Namerne napačne navedbe v računovodskih izkazih, ki so bile povzročene z neustrezno odobreno ali nezakonito odločitvijo vodstva, zaposlenih ali tretjih oseb (npr. s ponarejanjem računovodskih evidenc, poneverbo (nezakonitim prisvajanjem) sredstev, skrivanjem učinkov transakcij, ki so zabeležene v računovodskih evidencah). Prevara oziroma goljufija nujno še ne povzroči napačnega izkazovanja v računovodskih izkazih, npr. izguba, ki je posledica prevare ali korupcije, je v računovodskih izkazih pravilno evidentirana.

Generally, intentional misstatements of the financial statements caused by improper, unauthorized or illegal actions of management, employees, or third parties (e.g., falsification of accounting records, misappropriation of assets, suppression of the effects of transactions from accounting records, misapplication of accounting policies); fraud may not cause the financial statements to be misstated if, for example, assets are misappropriated and the loss is properly recorded in the financial statements.

Klasifikacija uporabe računalnikov pri revidirancu, kadar: - revidiranec pri svojem poslovanju oziroma obdelovanju podatkov uporablja pretežno računalniško tehnologijo;- je okolje računalniških obdelav kompleksno; - so računalniški sistemi ključnega pomena za opravljanje glavne dejavnosti revidiranca.

Classification of a client's use of computers if the extent of computer use is pervasive, the computer processing environments are complex, and computer systems are very important to the client's principal business activities

Revizijski proces vključuje dejavnost »pridobivanje revizijskih dokazov«, ki zajema pridobivanje, analiziranje in vrednotenje revizijskih dokazov.

The audit process includes field work that consists of: collecting, analysing and evaluating evidence.

V nekem obdobju prejeti zneski, s katerimi se v celoti ali delno financirajo dejavnosti v tem obdobju (prihodki od davkov, koncesij, dajatev …).

Amounts received during a period, that finance in whole or in part the operations of the period (proceeds from taxes, licences and duties …)

S primerjalno analizo revizor primerja metode, procese ali rezultate revidiranca s tistimi pri drugih entitetah, ki izvajajo istovrstne naloge in jih kot primere dobre prakse razpozna za boljše od tistih, ugotovljenih pri revidirancu.

The auditor compares methods, processes, results, established at the auditee with other entities that can be seen as best practice

V priporočilu so nakazane smeri delovanja, ki jih revizor predlaga revidirancu glede na cilje revizije.

Recommendations are courses of action suggested by the auditor relating to the audit objectives.

Gre za celo vrsto programiranih postopkov in programskih paketov, ki jih revizorji uporabljajo za preizkušanje kontrol, za razvrščanje, primerjanje ali povzemanje podatkov za nadaljnje preizkušanje.

The term is used for a wide range of programmed procedures and packages which auditors use to make tests on controls, or to sort, compare or extract data for further testing.

Načela, podlage, dogovorjen način obravnave, pravila in postopki, ki jih določajo prepisi in jih vodstvo revidiranca uporablja pri pripravi računovodskih izkazov.

Principles, bases, conventions, rules, and procedures adopted by management to prepare and present financial statements.

Izdelek računovodstva, ki v določeni obliki načrtno in urejeno predstavi računovodske podatke: bilanca stanja, izkaz poslovnega izida, izkaz finančnega izida.

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.

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.

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.

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.

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 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.

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.

Ključne dolžnosti in odgovornosti za odobravanje, izvajanje, evidentiranje in pregledovanje poslov in poslovnih dogodkov morajo biti porazdeljene med posameznike.

Key duties and responsibilities in auhorising, procesing, recording and reviewing transactions and events should be separated among individuals.

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.

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.

Delež napake glede na knjižno vrednost revidiranega segmenta, izražen v odstotkih.

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).

Organizacija, ki jo revidira VRI.

The organisation, programme, activity or function subject to audit by the SAI.

Revidiranje sistemov, ki zapisujejo, dostavljajo in obdelujejo informacije z uporabo informacijske tehnologije.

Audit of the systems which record, distribute or process information with the use of IT.

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.

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.

Cilj revizij računovodskih izkazov je izraziti mnenje o aktu o računovodskih izkazih oziroma izkazih državnega proračuna.

The audit objective of the financial audit is to express an opinion about financial statements.

Revizija gospodarnosti, učinkovitosti in uspešnosti revidiranega uporabnika javnih sredstev pri porabi virov za izvedbo nalog.

An audit of the economy, efficiency and effectiveness with which the audited entity uses its resources in carrying out its responsibilities.

Pristojnost in odgovornost za izvajanje revizij, pravica presojanja in dolžnosti, ki jih ima VRI po ustavi ali na podlagi zakona.

The auditing responsibilities, powers, discretions and duties conferred on a SAI under the constitution or other lawful authority of a country.

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.

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

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.

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.

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.

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.

Preizkusi, navodila in podrobnosti v revizijskem programu, ki jih je treba izvesti sistematično in razumno.

Tests, instructions and details included in the audit programme to be carried out systematically and reasonably.

Revizijski pristop je kombinacija različnih vrst revizijskih preizkusov, ki jih uporabimo za pridobivanje dokazov, potrebnih za doseganje ciljev revizije.

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 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.

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.

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.

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.

Revizijski standardi dajejo revizorju najnujnejše usmeritve, ki mu pomagajo določiti obseg revizijskih korakov in postopkov, ki naj jih uporablja za dosego cilja revizije. To so kriteriji ali sodila, na podlagi katerih je ovrednotena kakovost izsledkov revizije.

Auditing standards provide minimum guidance for the auditor that helps determine the extent of audit steps and procedures that should be applied to fulfil the audit objective. They are the criteria or yardsticks against which the quality of the audit results are evaluated.

Z revizijskimi razkritji revizor predstavi skupek ugotovitvenih in presojevalnih navedb o določenem delu revidirančevega poslovanja. Elementi revizijskega razkritja so opis dejanskega stanja, sodilo, presoja, sklep. Kjer je to primerno, pa tudi pojasnila in sprejete ukrepe odgovornih oseb in vzrok za nastale nepravilnosti, napake ali nesmotrnosti.

Audit findings are the most important part of the audit report. The auditors present collective statements about certain part of auditee's business operations. Elements of findings are: condition, criteria, cause and effect.

Tveganje, da revizor ne bo izrazil pridržka o računovodskih izkazih, ki so pomembno nepravilni ali vsebujejo pomembne napačne navedbe.

is the risk that the auditor will fail to express a reservation on financial statements that are materially irregular or misstated.(INTOSAI)

Zaposleni, ki ima ustrezno znanje in izkušnje s področja obdelav v računalniško podprtih okoljih, ki se nanašajo na zadeve, kot so: - prepoznavanje in ocenjevanje tveganj, ki se nanašajo na računalniško podprte obdelave podatkov; - prepoznavanje in preizkušanje računalniško vgrajenih kontrol;- načrtovanje, razvoj in uporaba računalniško podprtih revizijskih tehnik;- izvajanje revizij v skladu s profesionalnimi standardi certificiranja, revidiranja.

Employee who has appropriate training and experience in computer processing environments related to matters such as the identification and assessment of risks related to computerized processing, the identification and testing of controls, the design, development, and use of computer-assisted auditing techniques, and the application of relevant auditing and attestation standards and the audit approach. In some countries, CAS specialists are considered synonymous with Enterprise Risk Services - Control Assurance (ERS-CA) specialists.

Segment je vsebinsko opredeljena in zaokrožena celota institucionalne ravni (npr. neposredni proračunski uporabnik, posredni proračunski uporabnik, država kot celota) ali del, ki izraža določen vidik poslovanja te ravni (npr. izkaz, ekonomska kategorija ali posamezni vidik smotrnosti (učinkovitost, uspešnost ali gospodarnost)), o kateri računsko sodišče izreka revizijsko mnenje o izkazovanju in/ali poslovanju in/ali smotrnosti poslovanja.

Audit segments present areas for auditing on which the court of audit issues opinnion. Audit segments in regularity audits differ from audit segments in performance audit.

Sistematične napake so tiste, ki se lahko pojavijo samo v strogo definiranih okoliščinah in ki vplivajo le na določen delež poslovnih dogodkov (transakcij).

Systematic errors are those which can occur only in closely defined circumstances, and which affect only a isolated portion of transactions.

Revizijski cilj, ki se nanaša na skladnost poslovanja s predpisi in internimi pravilniki.

An audit objective related to procedures which are being performed as intended, that includes compliance with internal rules and procedures.

Sprejemljivo zagotovilo, da je bil posebni revizijski cilj dosežen oziroma da v zvezi z njim ne obstaja napaka ali nepravilnost, kar tudi vpliva na to, da v računovodskih izkazih ni pomembno napačnih navedb in v poslovanju ni pomembnih nepravilnosti. Sprejemljivo zagotovilo pridobimo iz kombinacije naslednjih treh virov:

Reasonable assurance that a potential error has not occurred and caused the financial statements to be materially misstated; overall assurance is derived from one or a combination of the following three sources:

Slučajne napake so tiste napake, ki bi se lahko primerile tudi pri kateri koli od transakcij, ki niso bile izbrane v vzorec.

Random errors are those which could also have occurred in any of those transactions which were not sampled for testing.

Kontrolni postopki, ki ponujajo razumno zagotovilo, da so bili cilji kontroliranja, ki se nanašajo na računovodske informacije, ki se obdelujejo v okolju računalniške obdelave.

Control activities that provide reasonable assurance of achieving the control objectives related to the processing of financial information within the computer processing environment.

Če je revizijsko razkritje iz predloga revizijskega poročila spodbijano ali če je v mnenju izražen dvom o strokovni pravilnosti revizijskega razkritja, se to šteje za sporno.

If an audit finding in the proposed audit report is challenged, or some doubt has been expressed in the opinion about professional correctness of a finding, such finding shall be considered to be disputableIf an audit finding in the proposed audit report is challenged, or some doubt has been expressed in the opinion about professional correctness of a finding, such finding shall be considered to be disputable.

Zaključna dejavnost v revizijskem procesu je preveritev, ali je revidiranec upošteval razkritja, opredeljena v revizijskem poročilu in sprejel ustrezne popravljalne ukrepe, h katerim je bil pozvan, oziroma ali je ukrepal v povezavi s slabostmi v poslovanju, s katerimi se je revidiranec seznanil v pismu poslovodstvu.

The final stage in the audit process is to check that the auditee has addressed the findings identified in the audit report and accepted Corrective measures or undertook activities to remedy the weaknesses found out in the auditee's business operation presented in the management letter.

Okvirna navodila za revizorja o tem, kako naj poroča o izsledkih revizije, vključno z navodili o obliki in vsebini revizijskega poročila.

The framework for the auditor to report the results of the audit, including guidance on the form and content of the auditor's report.

Okvir revizorjevega dela za dosledno izpolnjevanje cilja revizije, tudi načrtovanje in nadziranje revizije, zbiranje dokazov ter ustrezno proučevanje in ovrednotenje notranjih kontrol.

The framework for the auditor to systematically fulfil the audit objective, including planning and supervision of the audit, gathering of competent, relevant and reasonable evidence, and an appropriate study and evaluation of internal controls.

Načrt za prepoznavanje in preizkušanje kontrolnih postopkov za posamezne pomembne segmente izkazov (skupine kontov) v povezavi s posebnimi revizijskimi cilji, za katere smo ali nismo ugotovili specifičnega tveganja. Načrt lahko vključuje tudi seznam kontrolnih postopkov, ki smo jih v okviru podrobnega načrtovanja prepoznali, a jih v tekočem letu ne bomo preizkušali.

A plan for identifying and testing control activities for each significant account balance and related potential errors for which we have not identified specific risks; the plan may include identification of account balances and specific audit objectives for which we will not test control activities in the current year

Pri stratificiranem slučajnem vzorčenju gre le za razširitev enostavnega slučajnega vzorčenja, pri katerem populacijo najprej razdelimo v ločene skupine, stratume, pri čemer je vsak stratum precej homogen glede na vrednost in tveganje.

Stratified random sampling is an extension of simple random sampling, in which the population is first divided into discrete bands, or strata, each being fairly homogeneous with respect to value and risk.

Metoda računovodskega evidentiranja poslovnih dogodkov, po kateri se prihodki evidentirajo, ko so zasluženi, odhodki pa v trenutku nastanka obveznosti ne glede na to, ali so bili ti posli s prejemkom ali izdatkom dokončani ali ne.

The method of recording transactions by which revenues are recorded when earned and expenditures are recorded when incurred, whether or not the transactions have been finally settled by the receipt or disbursement of cash.

Študije primerov revizor uporabi za pridobivanje revizijskih dokazov, ker vsebujejo značilne ugotovitve za določen pojav. Študije primerov zajemajo podrobnejše preverjanje in predstavitev posameznih primerov iz statistične populacije, izbranih na podlagi uporabe drugih tehnik pridobivanja podatkov, informacij in revizijskih dokazov.

Case studies are used for obtaining audit evidence, because thay include evidence characteristics for certain activity. Case studies include detailed review and presentation of individuals that were selected on the basis of other techniques information and audit evidence.

Ta kategorija odhodkov zajema plačila materiala in storitev, nastalih zaradi stroškov dela, ...

This category of expenditure covers payments for goods and services which are recurrent in nature such as personnel expenditures.

Ta kategorija vključuje plačila, za katera plačniki v povračilo ne dobijo materiala ali storitve (npr. subvencije).

This category covers payments for which the entity allocating funds does not receive any goods or services in return (e.i. subsidies)

Temeljna poslovna dejavnost obsega zaporedje medsebojno povezanih opravil oziroma postopkov znotraj posameznega segmenta delovanja (poslovnega cikla), ki se izvaja z namenom doseganja uresničevanja glavnega cilja segmenta delovanja (cikla).

A sequence of related procedures within a business cycle that are performed to accomplish a major objective of the business cycle.

Je vgrajeno tveganje, da obstaja pomembna nepravilnost ali napačna navedba.

The risk of material irregularity or misstatement occuring in the first place.

Je tveganje, da notranje kontrole pri revidirancu ne bodo preprečile ali odkrile pomembne nepravilnosti ali napačne navedbe.

The risk that internal controls within the audited body will fail to prevent or detect a material irregularity or misstatement.

Je tveganje, da revizor ne bo odkril kakšne pomembne nepravilnosti ali napačne navedbe, ki je niso popravile notranje kontrole.

The risk that any material irregularity or misstatement that has not been corrected by the organisation's internal controls will not be detected by the auditor.

Je takojšni fizični produkt ali storitev ali stanje, ki nastane z dejavnostjo nekega programa ali organizacije. Pomeni proizvedene dobrine in storitve ali opravljeno delo. Samo kadar imajo posamezna organizacija ali njeni oddelki dober nadzor nad učinki svojih poslovnih dejavnosti, lahko izidi tvorijo razumne podlage za merjenje delovanja posamezne organizacije ali njenega oddelka pri upravljanju njenih dejavnosti.

Are products or services or situation which occurs because of some programme or organisation's activities. Outputs are services, manufactured goods or implemented tasks. Only in cases when the organisation or its departments control its /their products, they can prepare reasonable basis for measuring operations of a programme or an organisation.

So opredeljeni kot širši vpliv politike nekega področja na družbo kot celoto. Predstavljajo posledice izvajanja nekega programa in niso tisto, kar je naredil sam program (to je izid). Možno je, da posamezna ministrstva ali druge organizacije lahko le omejeno vplivajo na učinke. Zato je lahko učinek nezanesljiv kazalec uspešnosti delovanja organizacije, vendar pa zagotavlja dober kazalec obsega, do katerega so bili uresničeni cilji organizacije ali njenih enot.

Are wider impact of a policy on society as a whole. The outcomes are consequences of implementation of a programme, but they are not what the programme reached (that is an output). It is possible that ministries or other organisations can influence the outcomes in a limited way. Therefore the outcomes can be unreliable indicator of organisation's effectiveness, but they are reliable indicators of the objectives' scope which was reached

Razmerje med učinki, torej proizvodi, storitvami in med vloženimi viri, ki so bili zanje porabljeni.

The relationship between the output, in terms of goods, services or other results, and the resources used to produce them.

Ugotavljanje tveganj (pri revidirancu) je opredelitev in analiza relevantnih tveganj s strani vodstva v povezavi z doseganjem ciljev poslovanja revidiranca. Gre za definiranje procesa in postopkov, ki naj bi ponujali rešitev o tem, kako naj se tveganja obvladujejo.

Risk assessment (within a client organization) is the identification and analysis of relevant risks by management to achievement of the entity's objectives, forming a basis for determining how the risks should be managed.

Ugotovitve so sklepi, ki jih revizor oblikuje na podlagi revizijskih razkritij.

Conclusions are statements deduced by the auditor from those findings

Pravna oseba javnega prava ali njena enota; pravna oseba zasebnega prava, če zanjo velja vsaj eno od naslednjega: da je prejela pomoč iz proračuna Evropske unije, državnega proračuna ali proračuna lokalne skupnosti; da izvaja javno službo ali zagotavlja javne dobrine na podlagi koncesije; da je gospodarska družba, banka ali zavarovalnica, v kateri imata država in lokalna skupnost večinski delež; fizična oseba, če zanjo velja vsaj eno od naslednjega: da je prejela pomoč iz proračuna Evropske unije, državnega proračuna ali proračuna lokalne skupnosti; da izvaja javno službo ali zagotavlja javne dobrine na podlagi koncesije.

Any legal entity of public law or, any legal entity of private law if it has received financial support from the budget of the European Union, state budget or local community budget; it performs public services or provides public goods on concession basis; it is a commercial company, bank or insurance company in which the state or a local community holds the majority share; any physical person if he/she has received financial support from the budget of the European Union, state budget or local community budget; he/she performs public services or provides public goods on concession basis.

Pomembna komponenta računovodskega procesa (bodisi računalniško podprta, ročna ali kot kombinacija obeh), ki obdeluje vhodne informacije, ki so podlaga za vnos v glavno knjigo. Informacije, ki se obdelujejo s posamezno uporabniško rešitvijo, so lahko v glavno knjigo prenesene bodisi neposredno bodisi na podlagi zbirne vknjižbe s temeljnico. Obdelava vseh informacij v določenem poslovnem ciklu ali temeljnih poslovnih dejavnosti se lahko izvaja z le eno uporabniško rešitvijo ali pa z več uporabniškimi rešitvami skupaj. Stopnja računalniškega podpiranja uporabniških rešitev je odvisna od stopnje uporabe računalniške tehnologije pri revidirancu.

A distinct component of the accounting process (either computer-based, manual, or a combination) that processes information as a source of input to the general ledger. Information processed by an application system may be transferred to the general ledger by direct interface or posted journal entries. A single application system may process all of the information for a particular business cycle or principal business activity, or such processing may be performed by several application systems or an application system may have several subsystems (e.g., “a sales order processing system”).

Je povezana z merjenjem stopnje, do katere so bili doseženi cilji, ter razmerjem med predvidenimi in dejanskimi učinki dejavnosti.

The extent to which objectives are achieved and the relationship between the intended impact and the actual impact of an activity.

Predstavlja surovine, denar, ljudi, naložbe, informacije in znanje, ki prispevajo k produkciji izidov.

Are goods, money, people, investments, information and knowledge which contribute to achieving outputs, results.

To so kontrole, ki jih izvaja vodstvo zunaj vsakodnevnega rutinskega kontroliranja. Zajemajo celoten nadzor, ki ga opravi vodstvo.

The management controls are procedures used by senior management to control business activities.

Vodja skupine je odgovoren za kakovostno vodenje dela v skupini in strokovno opravljanje nalog vseh članov skupine. To pomeni, da mora načrtovati in nadzirati delo skupine med revizijskim procesom, in s tem zagotoviti, da bo revizija, za katero je odgovoren, opravljena v predvidenem času in v skladu s standardi zagotavljanja kakovosti. Po fazi pridobivanja dokazov mora vodja skupine opraviti pregled revizijskih listin.

The role of the team leader is to ensure that the work of the team is carried out in a professional manner. This means that they must plan the work and supervise the audit team during the audit process to ensure that each of the audits for which they are responsible are delivered to time and quality standards. At specific stages in the audit process, after audit fieldwork, the team leader should carry out a formal review of the audit papers.

Vrsta ukrepov, ki so del celotnega sistema notranjega kontroliranja in so namenjeni za pregled upravnih postopkov in potrebnih odločitev vodstva za doseganje največje možne gospodarske in upravne uspešnosti ter za zagotovitev uveljavljanja upravnih usmeritev, pa naj bodo te povezane s finančnimi ali drugimi zadevami.

A series of actions, being an integral part of the internal control system, concerned with administrative procedures needed to make managerial decisions, realise the highest possible economic and administrative efficiency and ensure the implementation of administrative policies, whether related to financial affairs or otherwise.

V fazi načrtovanja revizij smotrnosti poslovanja si bo revizor zastavil vprašanja, ki bodo edini najpomembnejši dejavnik pri določitvi usmeritve študije, orodij in tehnik in rezultata revizije. Vprašanja, ki jih revizorji postavijo, bi morala biti dovolj široka, da obravnavajo pomembne zadeve v zvezi s smotrnostjo poslovanja in omogočijo raziskovanje glavnih dejavnikov, ki vplivajo na pregledane teme.

In the planning phase of the performance audit, auditors ask questions which are the most important factors in determining the direction of the audit, the tools and techniques and the outcome of the audit. The issues asked should be broad enough to address significant vfm areas and permit exploration of the main factors influencing the subjects being examined. Some audits address just one issue but most address two or three. Each main issue has several sub-issues.

Javni organ v državi, ki ne glede na poimenovanje, način ustanovitve ali obliko organiziranosti, po zakonu izvaja najvišjo funkcijo državnega revidiranja.

The public body of a State which, however designated, constituted or organised, exercises by virtue of law, the highest public auditing function of that State.

Revizijske dokaze je mogoče pridobiti z uporabo različnih tehnik (opazovanje, poizvedovanja, analiziranja ...); revizor lahko uporabi take tehnike na celotnem sklopu podatkov ali pa se odloči, da bo o celotnem sklopu podatkov (populaciji) sklepal na podlagi preizkušanja reprezentativnega vzorca postavk, ki jih je iz tega sklopa izbral. Ta postopek se imenuje revizijsko vzorčenje.

Audit evidence can be obtained using various techniques (observation, enquiry, analysis,…); the auditor can apply such techniques to an entire set of data or may choose to draw conclusions about the entire set of data (the population) by testing a representative sampleof items selected from it: this is audit sampling.

Vzorčenje po denarni enoti je, kot pove že ime, metoda statističnega vzorčenja, pri katerih imajo posamezne denarne (1 SIT) enote enako možnost, da bodo izbrane v vzorec. Ker so transakcije večjih vrednosti sestavljene iz več denarnih enot, imajo s tem višjo skupno vrednost in zato tudi večjo možnost, da bodo vključene v vzorec, kot tiste z majhno vrednostjo. Ta metoda spada v skupino metod VSZ – verjetnost izbora sorazmerna z – vrednostjo transakcije.

It is a statistical sampling method in which a high value transaction is more likely to appear in the sample than one of lower value. It is a particular case of the statistical technique of probability proportional to size (PPS) sampling.

Zagotavljanje kakovosti je proces, ki določa način in postopke preverjanja učinkovitosti in uspešnosti izvajanja standardov kakovosti, ki jih je računsko sodišče določilo kot merila kakovosti v svojih internih aktih, predvsem v smernicah in revizijskem priročniku.

Quality Assurance is a process that defines ways and procedures for reviewing efficiency and effectiveness of implementing quality standards that the Court of Audit defined as quality criteria in the internal acts – in guidelines and audit manual.

Stopnja gotovosti (in podlaga za presojo), da neodkrite pomembne napake in/ali nepravilnosti v računovodskih izkazih in/ali poslovanju ne obstajajo.

The degree of certainty (and basis for a judgment) that an undetected material misstatement of the financial statements does not exist.

Zagotovilo pri delovanju je ocena verjetnosti, ne glede na učinke revidirančevih kontrol ali opravljeno preizkušanje podatkov, da račun ne vsebuje pomembnih napak, nepravilnosti. Temelji na naši oceni, ali je bilo v povezavi s posebnim revizijskim ciljem ugotovljeno specifično tveganje.

Inherent assurance is our assessment of the likelihood, without taking into account the effect of the auditees controls or of our substantive tests, that an account will not be materially misstated. It is our assessment of whether there is a specific identified risk relating to the specificaudit objective.

Zagotovilo pri kontroliranju pridobimo, ko prepoznamo kontrole, ki preprečujejo ali odkrivajo napačne navedbe v okviru računovodskih izkazov oz. nenavadne finančne transakcije. Zajema naše ugotavljanja obstoja in preizkušanja izvajanja kontrolnih postopkov, ki dajejo razumno zagotovilo, da so bili cilji kontroliranja za posamezen posebni revizijski cilj, za računovodske izkaze ali pravilnost poslovanja doseženi.

Controls assurance is the audit assurance that we obtain by identifying the testing controls that prevent or detect, on a timely basis, misstatements in the financial statements or irregular financial transactions. It includes identification and tests of control activities that provide reasonable assurance of achieving the control objectives for the specific audit objectives to the reliability of financial reporting and regualrity of transactions

Zagotovilo pri preizkušanju podatkov je revizijsko zagotovilo, ki ga pridobimo s postopki preizkušanja podatkov. Zajema preizkušanje podatkov, ki je bilo načrtovano tako, da odkrije napake na ravni posebnega revizijskega cilja, če napake obstajajo in jih hkrati ni odkril revidiranec s svojimi kontrolnimi postopki.

Substantive assurance is the audit assurance that we obtain from substantive procedures. It includes substantive procedures designed to detect the error related to specific audit objective if it has occurred and was not detected by the client's control procedures.