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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.
1
2 reads
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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 fi...
2
5 reads
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 ...
2
12 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 pozit...
2
2 reads
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.
2
2 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.
2
1 read
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 k...
2
3 reads
CURATED FROM
Difference Between Audit and Review (With Table) – Ask Any Difference
askanydifference.com
8 IDEAS
·33 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
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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