Revidiranje računovodskih izkazov po tem zakonu je preizkušanje in ocenjevanje računovodskih izkazov ter podatkov in metod, uporabljenih pri njihovem sestavljanju, in na podlagi tega dajanje neodvisnega strokovnega mnenja o tem, ali računovodski izkazi v vseh pomembnejših pogledih podajajo resničen in pošten prikaz finančnega stanja in poslovni izid pravne osebe v skladu s slovenskimi računovodskimi standardi (v nadaljnjem besedilu: revidiranje).
Pursuant to this Act, the auditing of financial statements shall denote testing and assessing of financial statements, data and methods applied in the preparation thereof, and on such basis providing an independent professional opinion as to whether the financial statements show a true and fair view, in all material aspects, of the financial position of the legal person, and of the results of its operations in accordance with the Slovenian Accounting Standards (hereinafter referred to as " auditing ")