delo diplomskega projekta
Abstract
Revidiranje je strokovno najzahtevnejša oblika nadziranja. Gre za ocenjevanje
pravilnosti in resničnosti postopkov, ocenjevanje računovodskih izkazov, metod in
podatkov. Glede na kriterije obstaja več vrst revizij, vendar smo se osredotočili na
revidiranje računovodskih izkazov. V delu smo proučili opredelitev revizijskih dokazov
ter njihove lastnosti in postopke za pridobivanje revizijskih dokazov ter v delu
predstavili tudi Zakon o pravdnem postopku in primerjavo dokazov. Revizijski dokazi so
informacije, ki jih uporabi revizor pri oblikovanju sklepov, na katerih je zasnovano
njegovo mnenje. Revizijski dokazi so potrebni, da podpirajo revizorjevo mnenje in
poročilo. Revizijski postopki za pridobivanje revizijskih dokazov so pregledovanje,
opazovanje, potrjevanje, ponovno izračunavanje, ponovno izvajanje in analitični
postopke. V pravdnem postopku je z zakonom določena dolžnost strank, da sodišču
predstavijo vsa dejstva in predložijo vse dokaze, na podlagi katerih se ugotovi dejansko
stanje. Breme dokazovanja je na strani stranke.
Keywords
revizija;računovodski izkazi;pravdni postopek;dokazi;primerjava;
Data
Language: |
Slovenian |
Year of publishing: |
2018 |
Typology: |
2.11 - Undergraduate Thesis |
Organization: |
UM EPF - Faculty of Economics and Business |
Publisher: |
[E. Omladič] |
UDC: |
657.6 |
COBISS: |
13173788
|
Views: |
1200 |
Downloads: |
109 |
Average score: |
0 (0 votes) |
Metadata: |
|
Other data
Secondary language: |
English |
Secondary title: |
Comparison of characteristics between audit evidence and evidence in civil procedure |
Secondary abstract: |
The audit is the most technically demanding form of supervisory. At audit, it is all about
assessing the regularity and truthfulness of procedures and assessing the financial
statements, methods, and data. Regarding the criteria, there are several types of
audits. However, we were focused only on assessing financial statements. In the
bachelor’s thesis, we examined the definition of audit evidence and their properties
and procedures for obtaining audit evidence as well as the Civil Procedure Act and the
comparison of audit evidence. Audit evidence is the information used by the auditor in
drawing up the conclusions on which his opinion is based. Audit evidence is needed to
support the auditor's opinion and report. Audit procedures for obtaining audit
evidence are the examination, observation, validation, re-calculation, reimplementation,
and analytical procedures. In a civil procedure, however, the law
provides for the duty of the parties to present all facts to the court and to provide all
the evidence on the basis of which the facts are established. The burden of proof is on
the client's side. |
Secondary keywords: |
audit;financial statements audit;audit evidence;civil procedure;evidence
in civil procedure;comparison; |
URN: |
URN:SI:UM: |
Type (COBISS): |
Diploma project paper |
Thesis comment: |
Univ. v Mariboru, Ekonomsko-poslovna fak. |
Pages: |
30 str. |
ID: |
10954536 |