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audit
revizija
Last Update: 2017-04-06
Usage Frequency: 33
Quality:
audit body
revizijski organ
Last Update: 2017-04-06
Usage Frequency: 1
Quality:
audit activities
dejavnosti v okviru presoje
Last Update: 2017-04-06
Usage Frequency: 1
Quality:
internal audit.
notranjo revizijo.
Last Update: 2017-04-06
Usage Frequency: 1
Quality:
audit certificates:
revizijska potrdila:
Last Update: 2017-04-06
Usage Frequency: 1
Quality:
a record of the assessments carried out is kept in the audit file.
evidenca opravljenih ocen se hrani v revizijskem dosjeju.
Last Update: 2014-11-21
Usage Frequency: 1
Quality:
reference file of all european audit bodies,
referenčna datoteka vseh evropskih organov za oceno,
Last Update: 2014-11-21
Usage Frequency: 1
Quality:
a record of the assessments carried out shall be kept in the audit file.
v revizijskem spisu naj bo zapisnik o opravljenih ocenah.
Last Update: 2014-11-21
Usage Frequency: 1
Quality:
a client account record should be maintained and an audit file should be created.
voditi je treba računovodsko evidenco stranke in pripraviti revizijski spis.
Last Update: 2017-04-06
Usage Frequency: 1
Quality:
a statutory auditor or an audit firm shall create an audit file for each statutory audit carried out.
zakoniti revizor ali revizijsko podjetje pripravi revizijski spis za vsako obvezno revizijo, ki jo izvede.
Last Update: 2017-04-06
Usage Frequency: 1
Quality:
the audit file shall contain at least the following data and documents, either in paper form or in electronic form:
revizijski spis vsebuje vsaj naslednje podatke in dokumente v papirni ali elektronski obliki:
Last Update: 2017-04-06
Usage Frequency: 1
Quality:
the audit file shall be closed no later than two months after the date of signature of the audit report referred to in article 22.
revizijski spis se zaključi najpozneje dva meseca po datumu podpisa revizijskega poročila iz člena 22.
Last Update: 2017-04-06
Usage Frequency: 1
Quality:
document review and office audit [16](number of operator files checked)
pregled dokumentov in revizija v pisarni [16](število preverjenih dokumentacij izvajalcev)
Last Update: 2014-11-21
Usage Frequency: 1
Quality:
the court has analysed the commission’s audit approach for this examination and reviewed the working papers for a sample of audit files.
leta 2009 je bil cilj revizijskega dela komisije med drugim revidirati statistično reprezentativen vzorec dejavnosti poslovanja v državah članicah (z uporabo podobne metodologije, kot se uporablja pri modelu zagotovila sodišča), da bi se ocenila zakonitost in pravilnost potrjenih odhodkov, ki so bili komisiji prijavljeni za programsko obdobje 2007–2013.
Last Update: 2014-02-06
Usage Frequency: 1
Quality:
adequate compliance testing of procedures and a review of audit files of public interest entities in order to verify the effectiveness of the internal quality control system;
ustrezno preverjanje skladnosti postopkov in pregled revizijskih datotek subjektov javnega interesa, da se preveri učinkovitost sistema notranjega obvladovanja kakovosti;
Last Update: 2014-11-17
Usage Frequency: 1
Quality:
for the purposes of testing compliance, at least a significant part of audit files should be selected on the basis of an analysis of the risk of an inadequate execution of the statutory audit.
za namene preverjanja skladnosti je treba izbrati vsaj večji del revizijskih datotek na podlagi analize tveganja neustreznega opravljanja obvezne revizije.
Last Update: 2014-11-17
Usage Frequency: 1
Quality:
a statutory auditor or an audit firm shall establish appropriate procedures and standards for carrying out statutory audits of public-interest entities, coaching, supervising and reviewing employees activities and organising the structure of the audit file referred to in article 15(5);
zakoniti revizor ali revizijsko podjetje oblikuje ustrezne postopke in standarde za izvajanje obveznih revizij subjektov javnega interesa, usposabljanje, nadzor in pregled dejavnosti zaposlenih ter organiziranje strukture revizijskega spisa iz člena 15(5);
Last Update: 2017-04-06
Usage Frequency: 1
Quality:
audits
revizije
Last Update: 2017-04-06
Usage Frequency: 8
Quality: