You searched for: obvezna revizija (Slovenska - Engelska)

računovodstvo in obvezna revizija
accounting and statutory audit

revizija
revision

revizija:
revision of:

delovna skupina za pravo družb (računovodstvo – obvezna revizija)
working party on company law (accounting and statutory auditing)

zunanja revizija je obvezna:
an external audit shall be compulsory:

eeso bo zagovarjal objavo nefinančnih informacij v dokumentih, za katere obvezna revizija ni zahtevana.
the eesc will promote publication of non-financial information in documents that are not subject to verification by audit.

3.1.2 opredelitev pojma "obvezna revizija" z namenom upoštevanja nove računovodske direktive;
3.1.2 definition of "statutory audit" in order to take account of the new accountancy directive;

navesti, da je bila obvezna revizija opravljena v skladu z mednarodnimi revizijskimi standardi iz člena 20;
indicate that the statutory audit was conducted in accordance with the international standards on auditing as referred to in article 20;

„obvezna revizija“ je revizija letnih in konsolidiranih računovodskih izkazov, če jo zahteva zakonodaja skupnosti;
‘statutory audit’ means an audit of annual accounts or consolidated accounts insofar as required by community law;

opis obsega obvezne revizije, v katerem se opredelijo vsaj revizijski standardi, po katerih je bila izvedena obvezna revizija;
a description of the scope of the statutory audit which shall, as a minimum, identify the auditing standards in accordance with which the statutory audit was conducted;

ali ima v primeru revizijskega podjetja ključni revizijski partner dovoljenje za zakonitega revizorja v državi članici, v kateri se zahteva obvezna revizija;
whether, in the case of an audit firm, the key audit partner is approved as statutory auditor in the member state requiring the statutory audit;

obvezna revizija se zahteva v okviru prava eu, vse spremembe za obravnavo ključnih vprašanj pa bo treba izvesti s pravnimi instrumenti unije.
by its very nature, statutory audit is a requirement under eu law and to this extent any changes to address the main problems will have to be accomplished by means of legal instruments in the union.

s tem so zmanjšane zahteve po informacijah, ki jih je treba priložiti k izkazom, obvezna revizija je prilagodljivejša in mala podjetja so izvzeta iz obveznosti za pripravo konsolidiranih računovodskih izkazov.
this reduces the requirements for information to be attached to accounts, makes statutory auditing more flexible and exempts small groups from the obligation to draw up consolidated financial statements.

4.5.5 eeso je v mnenju o zeleni knjigi zapisal, da podpira zagotavljanje nekaterih nerevizijskih storitev strankam, za katere se opravlja obvezna revizija in ki so msp.
4.5.5 in its gpo, the eesc said that it supported the provision of certain non-audit services to statutory audit clients who were smes.

zunanja revizija je za vmesna plačila po proračunskem letu ali plačila razlike obvezna v naslednjih primerih:
an external audit shall be compulsory for interim payments per financial year and for payments of balances in the case of the following:

obvezna revizija ima družbeno funkcijo, tj. ugotoviti resničnost računovodskih izkazov, kar je v družbi, ki je v veliki meri odvisna od uspešnosti podjetij, delujočih v tržnem gospodarstvu, nujen pogoj.
statutory audit plays the societal role of establishing the veracity of financial statements, which is the sine qua non of a society which depends largely on the performance of companies in a market economy.

brez poseganja v zahteve o poročanju iz členov 22 in 23 obvezna revizija ne vključuje zagotovila o prihodnji sposobnosti preživetja revidiranega subjekta ali navedbe o pretekli ali prihodnji učinkovitosti ali uspešnosti vodenja poslovanja subjekta s strani upravnega ali poslovodnega organa.
without prejudice to the reporting requirements as referred to in articles 22 and 23, the scope of statutory audit shall not include the assurance on the future viability of the audited entity nor the efficiency or effectiveness with which the management or administrative body has conducted or will conduct the affairs of the entity.

Če se za računovodske izkaze bonitetne agencije opravi obvezna revizija po členu 2(1) direktive 2006/43/es evropskega parlamenta in sveta z dne 17. maja 2006 o obveznih revizijah za letne in konsolidirane računovodske izkaze [3], računovodska poročila vključujejo tudi revizijsko poročilo o letnih in konsolidiranih računovodskih izkazih.
where the financial statements of the credit rating agency are subject to statutory audit within the meaning given in article 2(1) of directive 2006/43/ec of the european parliament and of the council of 17 may 2006 on statutory audits of annual accounts and consolidated accounts [3], the financial reports shall include the audit report on the annual and consolidated financial statement.