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ker so lahko v ta nadzor zajeti zlasti pregledi knjigovodskih listin proizvajalca,
whereas the latter method of inspection may in particular cover the manufacturers' written records,
Last Update: 2014-10-18
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vse računovodske evidence morajo prikazovati izvor, vsebino in knjigovodsko referenco vsake podatkovne postavke in številke ustreznih knjigovodskih listin.
all accounting records shall specify the origin, content and booking reference of each data item and the references of the relevant supporting documents.
računsko sodišče poskrbi, da se vsi vrednostni papirji in vsa denarna sredstva v banki ali v blagajni preverijo na podlagi knjigovodskih listin, ki jih podpišejo depozitarji, ali na podlagi memorandumov o denarnih sredstvih in vrednostnih papirjih.
the court of auditors shall ensure that all securities and cash on deposit or in hand are checked against vouchers signed by the depositaries or against official memoranda of cash and securities held.
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