Iskalni niz je ali predolg ali pa vsebuje preveč besed.
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1–13/13
standardi revidiranja
1 Končna redakcija
EU
DRUGO: TRANS
- standarde revidiranja,
- auditing standards,
2 Končna redakcija
EU
DRUGO: TRANS
- standarde notranjega revidiranja,
- internal auditing standards,
3 Končna redakcija
EU
DRUGO: TRANS
(1) Revidiranje mora potekati na način, določen s tem zakonom, temeljnimi revizijskimi načeli in drugimi pravili revidiranja, ki jih sprejema Slovenski inštitut za revizijo (v nadaljnjem besedilu: Inštitut) ter mednarodnimi standardi revidiranja in mednarodnimi stališči o revidiranju, ki jih pri Mednarodnem združenju računovodij sprejema Mednarodni odbor za pravila revidiranja in drugimi zakoni, ki urejajo revidiranje posameznih pravnih oseb oziroma druge oblike revizije, in predpisi, izdanimi na njihovi podlagi (v nadaljnjem besedilu: pravila revidiranja).
(1) Auditing shall be carried out in the manner as provided by this Act, by the principal accounting policies, by other auditing rules adopted by the Slovenian Institute of Auditors (hereinafter referred to as " the Institute "), as well as by the International Standards on Auditing and International Auditing Practice Statements adopted by the International Auditing Practices Committee of the International Federation of Accountants, by other laws governing the auditing of individual legal persons and other forms of auditing, and by the rules adopted on the basis thereof (hereinafter referred to as " the auditing rules ").
4 Končna redakcija
EU
DRUGO: TRANS
- standarde revidiranja informacijskih sistemov,
- information systems auditing standards,
5 Končna redakcija
EU
DRUGO: TRANS
3. sprejema standarde revidiranja in druga pravila revizijske stroke;
3. adopt the auditing standards and other rules of the auditing profession;
6 Končna redakcija
EU
DRUGO: TRANS
4. če krši druge standarde revidiranja in je zaradi te kršitve mnenje o računovodskih izkazih oziroma obrazložitev tega mnenja napačna.
4. violating other auditing standards, thus giving rise to a false opinion on the financial statements and/or substantiation of such opinion.
7 Končna redakcija
EU
DRUGO: TRANS
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,
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;
8 Končna redakcija
izobraževanje
CELEX: 32002R1605
Z upoštevanjem mednarodno sprejetih standardov lahko Komisija ugotovi, da so sistemi revidiranja, računovodstva in javnega naročanja nacionalnih organov iz člena 54(2)(c) enaki njenim lastnim sistemom.
The Commission may accept that the audit, accounting and procurement systems of the national bodies referred to in Article 54(2)(c) are equivalent to its own, with due account for internationally accepted standards.
9 Končna redakcija
EU
DRUGO: TRANS
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 ")
10 Končna redakcija
delo in sociala
DRUGO: TRANS
(2) Notranja revizija opravlja notranje revidiranje poslovanja v skladu s strokovnimi načeli in standardi notranjega revidiranja, kodeksom poklicne etike notranjih revizorjev ter pravili delovanja notranje revizije, ki jih v soglasju z nadzornim svetom sprejme uprava banke.
(2) Internal audit carries out internal audits of the operations in accordance with professional principles and standards of internal auditing, the code of professional ethics of internal auditors and the rules of operation of internal audit which shall be adopted by the management board of the bank with the consent of the supervisory board.
11 Prevajalska redakcija
izobraževanje
CELEX: 32001R0438
Imenovana oseba ali služba opravlja pregled v skladu z mednarodno sprejetimi standardi revidiranja.
It shall conduct its examination according to internationally accepted auditing standards.
12 Prevajalska redakcija
izobraževanje
CELEX: 31998R1680
ker naj se standardizira postopek za revidiranje seznama organov, ki izdajajo potrdila o pristnosti;
Whereas the procedure for revising the list of authorities issuing certificates of authenticity should be standardised;
13 Prevod
izobraževanje
CELEX: 32002R2342
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.
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.
Prevodi: sl > en
1–13/13
standardi revidiranja