20.500.12556/DKUM-58324 Revidiranje sistema notranjih kontrol na področju terjatev do kupcev in obveznosti do dobaviteljev Audit of internal control system of the accounts receivable and accounts payable Revizor pri revidiranju računovodskih izkazov spoznava, ocenjuje in preizkuša računovodenje, tveganja in notranje kontrole. Obseg preizkusov pa je odvisen od revizorjevega poznavanja ureditve notranjih kontrol oziroma zaupanja vzpostavljenim kontrolam. V diplomskem delu smo spoznali pomen revidiranja notranjih kontrol, revizorjevo tveganje, postopke revidiranja notranjih kontrol, sistem notranjega kontroliranja s poudarkom na terjatvah do kupcev in obveznosti do dobaviteljev in ta spoznanja preizkusili na praktičnem primeru podjetja y na področju terjatev do kupcev in obveznosti do dobaviteljev. S preizkusi, ki smo jih opravili na podlagi izdane situacije naročniku in prejete situacije podizvajalca ter prejetega računa dobavitelja za material, nepravilnosti in pomanjkljivosti v delovanju notranjih kontrol nismo ugotovili. V podjetju y imajo vzpostavljene kontrole, ki preprečujejo, odkrivajo in odpravljajo odkrite napake. When the auditor is auditing financial statements, they get familiar with, evaluate, and examine accounting, as well as risks and internal controls. The extent of testing depends on the auditor's knowledge about the system's internal controls, or the trust in the established controls. In this thesis, with emphasis on trade receivables and payables, we realize the importance of internal controls audit, the auditor's risk, procedures of auditing internal controls, and internal control system. The knowledge gained was tested in the practical case of the company y in the field of trade receivables and payables. Based on the tests, which were conducted on the basis of the invoice issued to the customer, the invoice received from the subcontractors, and the received supplier's invoice for the material, no irregularities and shortcomings in the functioning of the internal controls were found. The company y has in place controls to prevent, detect, and correct detected errors. notranja kontrola revizorjevo tveganje revidiranje notranjih računovodskih kontrol terjatve do kupcev obveznosti do dobaviteljev internal control auditor's risk audit of internal accounting controls trade receivables trade payables true true false [T. Mrak] Slovenski jezik Angleški jezik Diplomsko delo 2016-04-14 16:33:03 2016-08-18 09:43:35 2022-06-16 03:07:56 2019-07-11 10:35:50 2016 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657.6 12440860 URN:SI:UM:DK:GX4TE9ES VS_Mrak_Tatjanca_2016.pdf VS_Mrak_Tatjanca_2016.pdf 1 0CEB23911BB22CB0D6BC9848F110429B ff4cd70ff583fe6f9bc04cb319587bd2d7b1a7bf7120f34a35a1d3b716605a04 c4a0b7b5-7c0c-11eb-bb7a-00155d0001ca https://dk.um.si/Dokument.php?lang=slv&id=95292 Ekonomsko-poslovna fakulteta 0 0 0