ULOGA I ZNAČAJ REVIZIJSKOG UZORKOVANJA U SAVREMENOM PREDUZEĆU
DOI:
https://doi.org/10.5937/Oditor2301001KKljučne reči:
revizija, uzorkovanje, preduzećeApstrakt
Revizija je aktivnost koja je u današnjem svetu prisutna na svakom koraku i u svakoj grani privrede. Kada se misli na reviziju finansijskog poslovanja to znači da se revizija sprovodi na ukupno finansijsko poslovanje entiteta u određenom vremenskom periodu ili obuhvata reviziju određenog privrednog sektora. Revizija finansijskog poslovanja se sprovodi sa ciljem utvrđivanja stvarnog finansijskog stanja entiteta u određenom periodu. Ona se sprovodi i u situaciju postojanja sumnje zloupotrebe finansijskih dokumenata ili u drugim situacijama kada to organi upravljanja zahtevaju. Od drugih vrsta revizije se razlikuje, ne samo po tome što predemet revizije čine finansijski izveštaji, već je neophodno da njeni revizori poseduju stručne i etičke kvalitete. Revizija finansijskih izveštaja obuhvata prikupljanje i vrednovanje dokaza na sistematičan način, što stvara osnovu za validaciju finansijskih izveštaja i proveru njihove usklađenosti sa međunarodnim računovodstvenim standardima i međunarodnim standardima finansijskog izveštavanja.
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