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Revizija (Audit) i pregled
Kada se koriste skupa ova dva pojma tada se oba obično odnose na vrste finansijke izvještaje, koji se obično koriste u računovodstvenom polju.
U slučajevima kada je revizija ipak previše tada se pravi kratki pregled. Iako se ne može govoriti o sinonimima mnogi ljudi ipak rado mijenjaju ova dva pojma misleći na potpuno istu stvar.
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12 reads
Revizija naspram pregleda
Glavna razlika između revizije i pregleda je u tome što revizija znači veoma pažljivo i sistematično ispitivanje finansijskih izvještaja i računovodstvenih evidencija subjekta kako bi se osiguralo da nema grešaka ili šanse za bilo kakve aktivnosti prevare.
Pregled je jednostavno procjena finansijske evidencije kako bi se provjerilo postoji li šansa za bilo kakvu izmjenu.
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5 reads
Oslanjanje na menadžment
Pregled:
Počinje sa stanjem na računu koji daje uprava, međutim samo mali dio ovih informacija će biti testiran.
Revizija:
Počinje sa stanjem na računu koji obezbjeđuje uprava. Revizor o kojem je riječ će zatim nastaviti s testiranjem značajne količine ovih informacija.
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3 reads
Način obavljanja
Pregled:
Pregled je manje opterećen i stoga se može obaviti u roku od nekoliko sati.
Revizija:
Revizija je porezna i ima dugu listu procedura koje treba slijediti. Potrebno je dosta sati (obično dana) da se završi revizija.
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1 read
Cijena
Pregled:
Troškovi provođenja pregleda su relativno jeftini, što ga čini pristupačnim malim kompanijama.
Revizija:
Troškovi angažovanja revizora su relativno visoki, a samim tim i manje pristupačni malim kompanijama.
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2 reads
Konačni, dostavljeni izvještaj
Pregled:
Zaključak se uvijek daje, ali u negativnom obliku, npr. ništa nam nije skrenuto na znanje, što bi nas navelo da vjerujemo da ovi finansijski izvještaji nisu bez materijalno značajnih grešaka.
Revizija:
Mišljenja su izražena, ali u pozitivnom obliku, npr. ovi finansijski izvještaji su potpuno bez materijalno značajnih grešaka.
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2 reads
Zaključak
Revizija zahtijeva detaljniji pristup u uspostavljanju razumnog uvjerenja, dok će pregled pratiti samo nekoliko od tih procedura kako bi se uspostavilo ograničeno uvjerenje.
Pregledi, stoga, zahtijevaju manje posla, što ih čini jeftinijim u poređenju sa revizijama.
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2 reads
CURATED BY
As an engineer with an official degree in software engineering, I am primarily interested in science and technology. I enjoy reading literature of many genres, and I especially like those from human behavior, sociology, history, and, should I say, science
CURATOR'S NOTE
Kod pisanja revizije (audita) i pregleda u finansijskom svijetu neophodno je dobro razumijevati pojmove i razlike između njih u teoretskom i praktičnom smislu.
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