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audit scope
1 Objavljeno
Ur. l. RS, št. MP 2008-35
The scope of the audit will be defined in an annex to the Project Agreement.
Obseg revizije bo opredeljen v prilogi k projektnemu sporazumu.
2 Objavljeno
gospodarstvo
Ur. l. RS, št. MP 2001-61
The scope of the audit report is broader than that of the audit certificate comprising, in addition, statements on whether:
Revizijsko poročilo je po obsegu in vsebini širše od potrdila in vsebuje še dodatne izjave o tem, ali:
3 Objavljeno
gospodarstvo
Ur. l. RS, št. MP 2001-61
We were not able to examine procedures underlying payments effected by bodies with delegated responsibilities due to limitations placed on the scope of our work by the SAPARD Agency (reference: audit report page P).
Ker je agencija SAPARD omejila obseg našega dela, nismo mogli pregledati postopkov, na katerih temeljijo izplačila, katere izvajajo organi in inštitucije, na katere so bile prenesene določene naloge (glej revizijsko poročilo, stran X).
4 Objavljeno
gospodarstvo
Ur. l. RS, št. MP 2001-61
the scope of responsibilities; rights of access to the Head of the SAPARD Agency and to all records, personnel and premises (including decentralised and delegated bodies); the exclusion of members of the internal audit unit from day to day operational actions; staffing (competence, training and experience); planning (needs assessments, risk based approach, cycle of audit coverage); documentation (will the rationale for tests and conclusions be adequately recorded, are supporting papers held); audit evidence (will arrangements ensure it is sufficient, relevant and reliable); are there adequate arrangements for quality assurance; reports (are they adequate in conception and will the procedures ensure they will be timely) and conclusions as to the audit plan.
obseg odgovornosti; pravice dostopa do vodje agencije SAPARD in do vseh evidenc, zaposlenih in prostorov (vključno z decentraliziranimi enotami in inštitucijami, na katere so bile prenesene naloge); izključenost članov enote za notranjo revizijo iz vsakodnevnih operativnih nalog; kadrovanje (znanje, usposabljanje in izkušnje); načrtovanje (ocena potreb, pristop glede na oceno tveganja, revizijski ciklus); dokumentacijo (ali so utemeljitve za preskuse in sklepne ugotovitve ustrezno zapisane ali se bo hranila spremljajoča dokumentacija); revizijske dokaze (ali ureditev zagotavlja zadostne, ustrezne in zanesljive dokaze); ali je ustrezno urejeno zagotavljanje kakovosti; poročila (ali ustrezajo po svoji zasnovi in ali postopki zagotavljajo, da bodo pravočasna) in sklepne ugotovitve glede načrta revizij.
5 Objavljeno
delo in sociala
Ur. l. RS, št. MP 1999-110
(ii) furnish to the Bank as soon as available, but in any case not later than six months after the end of each such year, (A) certified copies of the financial statements referred to in paragraph (a) of this Section for such year as so audited, and (B) an opinion on such statements, records and accounts and report of such audit, by said auditors, of such scope and in such detail as the Bank shall have reasonably requested; and
ii) predložila banki (A) potrjena revidirana finančna poročila iz točke (a) tega odstavka in (B) revizorsko mnenje o poročilih, evidenci in računih ter poročilo omenjenih revizorjev o opravljeni reviziji, kakor hitro ji bodo na voljo, vendar ne kasneje kot šest mesecev po koncu vsakega fiskalnega leta, in sicer v takem obsegu in tako podrobno, kot banka upravičeno zahteva, in
6 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2000-52
(ii) furnish to the Bank as soon as available, but in any case not later than six (6) months after the end of each such year, (A) certified copies of the financial statements referred to in paragraph (a) of this Section for such year as so audited, and (B) an opinion on such statements, records and accounts and report of such audit, by said auditors, of such scope and in such detail as the Bank shall have reasonably requested; and
(ii) predložila banki (A) potrjena revidirana finančna poročila iz točke (a) tega odstavka in (B) revizorsko mnenje o poročilih, evidenci in računih ter poročilo omenjenih revizorjev o opravljeni reviziji, kakor hitro ji bodo na voljo, vendar ne kasneje kot šest mesecev po koncu vsakega fiskalnega leta, in sicer v takem obsegu in tako podrobno, kot banka upravičeno zahteva, in
7 Končna redakcija
EU
DRUGO: TRANS
1. the explanation of the scope of auditing, stating the financial statements that were subjected to testing, and the applied auditing standards or the grounds why those standards were not applied;
1. pojasnilo o obsegu revidiranja, v katerem se navedejo računovodski izkazi, ki so bili predmet preizkušanja in prikažejo uporabljeni revizijski standardi oziroma navedejo razlogi, zaradi katerih ti standardi niso bili uporabljeni,
8 Končna redakcija
EU
DRUGO: TRANS
3. banks, insurance undertakings, brokerage companies, investment companies, or other legal persons providing financial services which are, under the law governing such services, subject to an additional scope of auditing;
3. bank, zavarovalnic, borzno posredniških družb, družb za upravljanje oziroma drugih pravnih oseb, ki opravljajo finančne storitve, in za katere zakon, ki ureja opravljanje teh storitev, določa dodaten obseg revidiranja,
9 Končna redakcija
finance
DRUGO: TRANS
Accordingly, this stage was characterized by a downward trend in the range and scope of news, documentary, children's, and culture and arts programs, and by an increase in the number of programs expected to gain wide audiences.
V tem obdobju so se krčili informativni, dokumentarni, otroški in kulturno-umetni.ki programi in se širili tisti programi, ki naj bi prinašali čim večje občinstvo.
10 Končna redakcija
DRUGO: TRANS
Slovene commercial television channels still rely on an extremely narrow scope of content. In this respect they are not any different from other commercial television channels in Eastern Europe or even those in Western Europe (particularly in initial stages), which relied on 'the kind of programming that was most likely to maximise audiences and that was at the same time relatively inexpensive.
Slovenske komercialne televizije se namreč še vedno zanašajo na . vsebinsko gledano . izredno ozek program, pri tem pa se obnašajo pravzaprav enako kakor komercialne televizije v Vzhodni Evropi, pa tudi (predvsem na začetku) v Zahodni. Zanašajo se »na tisto vrsto programa, ki je imela največ možnosti, da maksimizira občinstvo, in ki je bila hkrati relativno poceni.
11 Končna redakcija
DRUGO: TRANS
Yet more importantly, POP TV introduced a regular daily news program, the first genuine counterbalance to the news program of RTV Slovenija. We should point out however that this is only a daily news program; POP TV has no other information-providing content so it cannot be compared to TV Slovenija in terms of the scope, diversity and complexity of information and contents. The POP TV's news program was initially tabloid-like but this 'yellow press' character was later subdued and its news program audience can now compete with that of TV Slovenia.
Toda kar je pri vsem skupaj verjetno še pomembneje, POP TV je prinesel redni dnevni informativni program, prvo pravo televizijsko protiutež dnevnemu informativnemu programu TV Slovenija (opozoriti je treba, da gre zgolj za dnevnoinformativni program; drugega informativnega programa POP TV nima in se zato po obsegu, raznoličnosti in kompleksnosti informacij in vsebine ne more primerjati z informativnim programom TV Slovenija).
12 Pravna redakcija
DRUGO
to document the scope of the audit;
dokumentirati obseg presoje;
13 Pravna redakcija
DRUGO
In order to be comprehensive, the audit procedures shall cover the audit scope, frequency and methodologies, as well as the responsibilities and requirements for conducting audits and reporting results.
Zaradi celovitosti morajo postopki presoje zajeti predmet presoje, njihovo pogostnost in metodologije kot tudi odgovornosti in zahteve za izvajanje presoj in poročanje o rezultatih.
14 Pravna redakcija
DRUGO
the subject, depth and scope of the audit;
predmet, daljnosežnost in obseg dejavnosti revizije;
15 Pravna redakcija
DRUGO
The resources and time allocated to the audit shall be commensurate with the scope and objectives of the audit.
Viri in čas, namenjeni za presojo, morajo biti sorazmerni obsegu in ciljem presoje.
16 Pravna redakcija
promet
CELEX: 21998A1016(01)
audit and evaluation strategy (type, scope, scheduling, focus, notification, risk),
strategija presoj in vrednotenj (vrsta, obseg, časovno načrtovanje, usmeritev, obveščanje, tveganja),
17 Pravna redakcija
DRUGO
The scope of audits carried out within an organisation may vary from the audit of a simple procedure to the audit of complex activities.
Obseg presoj, izvedenih znotraj organizacije, se lahko spreminja od presoje preprostega postopka do presoje zapletenih dejavnosti.
18 Pravna redakcija
finance
CELEX: 32003L0051
(b) a description of the scope of the statutory audit which shall at least identify the auditing standards in accordance with which the statutory audit was conducted;
(b) opis namena zakonsko določene revizije, ki vsaj opredeli revizijske standarde, po katerih je bila izvedena revizija;
19 Pravna redakcija
DRUGO
whereas this means that a recording or an audiovisual, cinematographic, literary or musical work as such does not fall within the scope of this Directive;
ker to pomeni, da posnetek avdiovizualnega, kinematografskega, literarnega ali glasbenega dela kot tak ne sodi v področje uporabe te direktive;
20 Pravna redakcija
DRUGO
The overall scope of the individual audits, or of each stage of an audit cycle where appropriate, shall be clearly defined and shall explicitly specify the:
Celoten obseg posameznih presoj ali vsake faze cikla presoj mora biti jasno opredeljen in izrecno določati:
21 Pravna redakcija
DRUGO
The parties agree that the supervisory authority has the right to conduct an audit of the data importer which has the same scope and is subject to the same conditions as would apply to an audit of the data exporter under the applicable data protection law.
Pogodbenici soglašata, da ima nadzorni organ pravico izvesti pregled uvoznika podatkov, ki ima enak obseg in zanj veljajo enaki pogoji, ki bi veljali za pregled izvoznika podatkov v skladu z veljavnim pravom o varstvu podatkov.
22 Pravna redakcija
promet
CELEX: 32003R1905
In addition, it is recalled that IFC's own trading activity in the Community mentioned in recitals 105 and 106 of the provisional Regulation falls outside the scope of the investigation, but forms part of the audited accounts of IFC.
Poleg tega je treba spomniti, da trgovska dejavnost samega IFC v Skupnosti, omenjena v uvodnih izjavah 105 in 106 začasne uredbe, ne sodi v področje preiskave, temveč je sestavni del revizije poročil IFC.
23 Pravna redakcija
DRUGO
Similarly, Article 3 of Regulation (EC) No 761/2001 of the European Parliament and of the Council allowing voluntary participation by organisations in a Community eco-management and audit scheme (EMAS), does not explicitly exclude any service from the scope of EMAS.
Podobno člen 3 Uredbe (ES) št. 761/2001 Evropskega parlamenta in Sveta, ki dopušča prostovoljno sodelovanje organizacij v sistemu Skupnosti za okoljsko ravnanje in presojo (EMAS) izrecno ne izključuje nobene storitve iz obsega EMAS.
24 Pravna redakcija
finance
CELEX: 32003L0051
The fundamental requirement that an audit opinion states whether the annual or consolidated accounts give a true and fair view in accordance with the relevant financial reporting framework does not represent a restriction of the scope of that opinion but clarifies the context in which it is expressed.
Temeljna zahteva je, da se v revizijskem poročilu navede, ali letni ali konsolidirani računovodski izkaz daje dejanski in pošten prikaz finančnega poslovanja v skladu z ustreznim okvirom poročanja o finančnem položaju, ne pomeni omejitve namena tega mnenja, ampak pojasnjuje kontekst, v katerem je izraženo.
25 Prevajalska redakcija
izobraževanje
CELEX: 32003L0051
a description of the scope of the statutory audit which shall at least identify the auditing standards in accordance with which the statutory audit was conducted;
opis namena zakonsko določene revizije, ki vsaj opredeli revizijske standarde, po katerih je bila izvedena revizija;
26 Prevajalska redakcija
izobraževanje
CELEX: 32003R1217
operational monitoring activities, including types, aim, content, frequency and focus of security audits, inspections, surveys and tests as well as classification of compliance and the scope and responsibilities of investigations whenever applicable;
dejavnosti operativnega spremljanja, vključno z vrstami, cilji, vsebino, pogostostjo in usmerjenostjo presoj varnosti, inšpekcijskih pregledov, študij in preskusov, pa tudi razvrstitev usklajenosti in obseg preiskav ter pristojnosti, če to ustreza;
27 Prevod
izobraževanje
CELEX: 32002R2342
Each institution shall determine, in accordance with its specific features and its requirements, the scope of the mission of the internal auditor and shall lay down in detail the objectives and procedures for the exercise of the internal audit function with due respect for international internal audit standards.
Vsaka institucija v skladu s svojimi posebnimi lastnostmi in svojimi zahtevami določi obseg nalog notranjega revizorja in podrobno opiše cilje in postopke za izvajanje funkcije notranjega revizorja, pri čemer ustrezno upošteva mednarodne standarde notranjega revidiranja.
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audit scope