diplomsko delo
Tatjanca Mrak (Author), Andreja Lutar-Skerbinjek (Mentor)

Abstract

Revizor pri revidiranju računovodskih izkazov spoznava, ocenjuje in preizkuša računovodenje, tveganja in notranje kontrole. Obseg preizkusov pa je odvisen od revizorjevega poznavanja ureditve notranjih kontrol oziroma zaupanja vzpostavljenim kontrolam. V diplomskem delu smo spoznali pomen revidiranja notranjih kontrol, revizorjevo tveganje, postopke revidiranja notranjih kontrol, sistem notranjega kontroliranja s poudarkom na terjatvah do kupcev in obveznosti do dobaviteljev in ta spoznanja preizkusili na praktičnem primeru podjetja y na področju terjatev do kupcev in obveznosti do dobaviteljev. S preizkusi, ki smo jih opravili na podlagi izdane situacije naročniku in prejete situacije podizvajalca ter prejetega računa dobavitelja za material, nepravilnosti in pomanjkljivosti v delovanju notranjih kontrol nismo ugotovili. V podjetju y imajo vzpostavljene kontrole, ki preprečujejo, odkrivajo in odpravljajo odkrite napake.

Keywords

revidiranje;notranja kontrola;kupci;terjatve;dobavitelji;obveznosti;tveganje;

Data

Language: Slovenian
Year of publishing:
Typology: 2.11 - Undergraduate Thesis
Organization: UM EPF - Faculty of Economics and Business
Publisher: [T. Mrak]
UDC: 657.6(043.2)
COBISS: 12440860 Link will open in a new window
Views: 695
Downloads: 80
Average score: 0 (0 votes)
Metadata: JSON JSON-RDF JSON-LD TURTLE N-TRIPLES XML RDFA MICRODATA DC-XML DC-RDF RDF

Other data

Secondary language: English
Secondary title: Audit of internal control system of the accounts receivable and accounts payable
Secondary abstract: When the auditor is auditing financial statements, they get familiar with, evaluate, and examine accounting, as well as risks and internal controls. The extent of testing depends on the auditor's knowledge about the system's internal controls, or the trust in the established controls. In this thesis, with emphasis on trade receivables and payables, we realize the importance of internal controls audit, the auditor's risk, procedures of auditing internal controls, and internal control system. The knowledge gained was tested in the practical case of the company y in the field of trade receivables and payables. Based on the tests, which were conducted on the basis of the invoice issued to the customer, the invoice received from the subcontractors, and the received supplier's invoice for the material, no irregularities and shortcomings in the functioning of the internal controls were found. The company y has in place controls to prevent, detect, and correct detected errors.
Secondary keywords: internal control;auditor's risk;audit of internal accounting controls;trade receivables;trade payables;
URN: URN:SI:UM:
Type (COBISS): Undergraduate thesis
Thesis comment: Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages: III, 47 str.
ID: 9136246