delo diplomskega projekta
Eva Omladič (Author), Daniel Zdolšek (Mentor)

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:
Typology: 2.11 - Undergraduate Thesis
Organization: UM EPF - Faculty of Economics and Business
Publisher: [E. Omladič]
UDC: 657.6
COBISS: 13173788 Link will open in a new window
Views: 1200
Downloads: 109
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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