Definicija: To track changes in entities and fields as required.

Definicija: objective examination and evaluation of the financial statements of an organization to make sure that the financial records are a fair and accurate representation of the transactions they claim to represent

Definicija: posamezen posel revidiranja pri posamezni organizaciji z določenim namenom, ki naj bi vodil do izsledkov: revizija računovodskih izkazov, revizija poslovanja, revizija skladnosti s predpisi

Definicija: A time-stamped record of all the changes that users make to a record. An audit trail also contains the name and identification of the user who made the change, and typically includes the reason for the change.

Definicija: An assessment of the nature and extent of any harm or detriment, or any possible harm or detriment, that may be inflicted on any aspect of the environment by any activity process, development programme, or any product, chemical, or waste substance. Audits may be designed to: verify or otherwise comply with environmental requirements; evaluate the effectiveness of existing environmental management systems; assess risks generally; or assist in planning for future improvements in environment protection and pollution control

Definicija: Ocena narave in obsega dejanske ali možne škode ali izgube, ki jo povzroči delovni proces, razvojni program ali kakšen drug izdelek, kemikalija ali odpadek, raznim prvinam okolja. Pregledi so lahko namenjeni: preverjanju ali podreditvi okoljskim zahtevam; oceni splošnega tveganja; kot pomoč pri načrtovanju za bodoče izboljšave za varstvo okolja in omejevanje onesnaževanja.

Definicija: In the pre-audit the auditors collect audit data for risk assessment (inherent risk, control risk, risk connected with performance) or obtain other data necessary for deciding on selection of audits for Annual programme

Definicija: V predhodni reviziji revizor zlasti pridobiva podatke za ocenitev tveganj v poslovanju revidiranca (tveganje pri delovanju in tveganje pri kontroliranju ali tveganje, povezano s smotrnostjo poslovanja) oziroma pridobi druge podatke, ki so potrebni za odločitev o uvrstitvi revizije v letni program dela.

Definicija: examination of the taxpayer's books and records to determine whether taxes are being correctly reported

Definicija: field audit is one that takes place at a taxpayer’s premise. It involves the examination of the taxpayer’s business records

Definicija: process in which tax authorities check a company's records to verify the accuracy of its reported revenues. It includes reviewing income statements, balance sheets, cash flow statements, accounts receivable ledgers, and other financial documents against the company's tax returns

Definicija: desk audits are normally concerned with straightforward issues or tax adjustments which are easily dealt with via correspondence; taxpayer may be called for an interview

Definicija: The documents which provide full background information on the activities and services of the audited body which may be used in the familiarisation process by new auditors or in the planning process by the audit manager. In addition audit files supply written evidence of examinations carried out by the auditor on services and activites.

Definicija: Delovni zapisi, ki se nanašajo na posamezne revizije, so znani kot sprotni dosjeji. Poleg teh se vodijo stalni dosjeji. Ti vsebujejo informacije, ki se bodo v naslednjih letih uporabile za druge revizije na tem področju. Ti dosjeji so podlaga za načrtovanje revizijskega dela.

Definicija: is the risk that the auditor will fail to express a reservation on financial statements that are materially irregular or misstated.(INTOSAI)

Definicija: Tveganje, da revizor ne bo izrazil pridržka o računovodskih izkazih, ki so pomembno nepravilni ali vsebujejo pomembne napačne navedbe.

Definicija: The stage of the preinstallation process used to test a manufactured computer before it is delivered to the end user.

Definicija: A comparison of raw data and associated records with the interim or final report in order to determine whether the raw data have been accurately reported, to determine whether testing was carried out in accordance with the study plan and standard operating procedures, to obtain additional information not provided in the report, and to establish whether practices were employed in the development of data that would impair their validity.

Definicija: Primerjava neobdelanih podatkov in povezanih zapisov z vmesnim ali zaključnim poročilom, da se ugotovi ali se je o neobdelanih podatkih pravilno poročalo, da se ugotovi ali je bilo preskušanje izvedeno skladno z načrtom študije in standardnimi operativnimi postopki, da se pridobijo dodatne informacije, ki niso navedene v poročilu ter ugotovi ali se je pri pripravi podatkov uporabil način dela, ki bi zmanjšal njihovo veljavnost.

Definicija: A time-stamped record of all the changes that users make to a record. An audit trail also contains the name and identification of the user who made the change, and typically includes the reason for the change.

Definicija: nespremenljivi podrobno dokumentirani zapis, ki nedvoumno, neizpodbitno in celovito dokumentira zapisovanje in spreminjanje zapisov ves čas njihovega trajanja od izvirnega zapisa do v tistem času veljavnega zapisa. Iz nje je razvidno vsaj, kdo, kdaj, s katerimi podatki in kakšno operacijo je izvedel glede posameznega zapisa, ter tako omogoča poznejše prepoznavanje časa, vršilca, načina in vsebine poznejše obdelave podatkov, na katere se revizijska sled nanaša.

Definicija: The framework or limits and subjects of the audit.

Definicija: Okviri ali meje in predmet revizije

Definicija: examination of the taxpayer's books and records to determine whether taxes are being correctly reported

Definicija: field audit is one that takes place at a taxpayer’s premise. It involves the examination of the taxpayer’s business records

Definicija: process in which tax authorities check a company's records to verify the accuracy of its reported revenues. It includes reviewing income statements, balance sheets, cash flow statements, accounts receivable ledgers, and other financial documents against the company's tax returns

Definicija: The company's balance sheet report, as presented to shareholders, carries a report from a firm of auditors which states that in their opinion (if it is so) the accounts give a true and fair view of the state of affairs of the company (on the date given on the balance sheet).

Definicija: Preiskava, ki pokaže, koliko energije je bilo porabljene v hiši ali stanovanju. Pripomore k odkrivanju načinov za manjšo porabo energije.

Definicija: Analiza in ocena politik, programov in institucij glede na upoštevanje meril, ki temeljijo na spolu.

Definicija: A policy that determines the security events to be reported to the network administrator.

Definicija: skrbno, trajno oz. ponavljajoče se opazovanje zdravstvenega stanja prebivalstva in dejavnikov zdravja

Definicija: where your tax returns are compared to your tax records

Definicija: The auditing responsibilities, powers, discretions and duties conferred on a SAI under the constitution or other lawful authority of a country.

Definicija: Pristojnost in odgovornost za izvajanje revizij, pravica presojanja in dolžnosti, ki jih ima VRI po ustavi ali na podlagi zakona.

Definicija: The audit process is a sequence of activities that starts with identifying, defining and selecting an audit and is followed by detailed audit planning. The process continues with collecting, analysing and evaluating evidence.

Definicija: Revizijski proces je zaporedje dejavnosti, ki se začnejo s prepoznavanjem in izbiro predlogov za revizijo ter se nadaljujejo z izdelavo podrobnega načrta revizije. Revizijski proces zajema pridobivanje, analiziranje in vrednotenje revizijskih dokazov.

Definicija: Audit segments present areas for auditing on which the court of audit issues opinnion. Audit segments in regularity audits differ from audit segments in performance audit.

Definicija: Segment je vsebinsko opredeljena in zaokrožena celota institucionalne ravni (npr. neposredni proračunski uporabnik, posredni proračunski uporabnik, država kot celota) ali del, ki izraža določen vidik poslovanja te ravni (npr. izkaz, ekonomska kategorija ali posamezni vidik smotrnosti (učinkovitost, uspešnost ali gospodarnost)), o kateri računsko sodišče izreka revizijsko mnenje o izkazovanju in/ali poslovanju in/ali smotrnosti poslovanja.

Definicija: Information maintained about the history of an item, including all reading and editing sessions.

Definicija: examination of the taxpayer's books and records to determine whether taxes are being correctly reported

Definicija: field audit is one that takes place at a taxpayer’s premise. It involves the examination of the taxpayer’s business records

Definicija: process in which tax authorities check a company's records to verify the accuracy of its reported revenues. It includes reviewing income statements, balance sheets, cash flow statements, accounts receivable ledgers, and other financial documents against the company's tax returns

Definicija: A type of diagram used to document and analyze processes such as financial transactions and inventory management.

Definicija: The pre-audit and the full audit will have the same sequence of activities in the audit process: detailed planning, collecting audit evidence, reporting (see audit plan)

Definicija: Revizijski proces bo zajemal prav take dejavnosti, ne glede na to, ali je bil predložen predlog za predhodno revizijo ali revizijo: pripravo podrobnega načrta, pridobivanje revizijskih dokazov, poročanje (glej načrt revizije).

Definicija: The functional means by which the managers of an entity receive an assurance from internal sources that the processes for which they are accountable are operating in a manner which will minimise the probability of the occurrence of fraud, error or inefficient and uneconomic practices. It has many of the characteristics of external audit but may properly carry out the directions of the level of management to which it reports.

Definicija: služba, oddelek ..., ki jo vzpostavi organizacija sama v okviru pristojnosti svoje najvišje hierarhične ravni. Njene funkcije so med drugim preverjanje, vrednotenje ter spremljanje ustreznosti in učinkovitosti ureditve računovodstva, notranjega kontroliranja, preprečevanje prevar in korupcije ter pridobivanja zagotovila, da procesi delujejo v skladu s temi načeli. Čeprav ima večino enakih značilnosti kot zunanja revizija, pa praviloma deluje po usmeritvah vodstva, kateremu poroča.