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Title:VLOGA IZVEDENCA ZA RAČUNOVODSTVO V KAZENSKIH POSTOPKIH
Authors:ID Golnar, Brigita (Author)
ID Podgorelec, Peter (Mentor) More about this mentor... New window
Files:.pdf VS_Golnar_Brigita_2014.pdf (503,50 KB)
MD5: BF86CC88B2041ED2478A2F1A05EF3E12
 
Language:Slovenian
Work type:Final seminar paper
Typology:2.11 - Undergraduate Thesis
Organization:EPF - Faculty of Business and Economics
Abstract:V našem diplomskem seminarju smo spoznali forenzično računovodstvo. Ker je ta veja računovodstva močno povezana s pravno stroko, smo bolje predstavili pravni vidik, ki se navezuje na našo temo. V okviru tega smo se dotaknili kazenskega procesnega prava in opisali kazenski in dokazni postopek. Poudarek celotnega diplomskega seminarja temelji na tem, kakšna je vloga izvedenca v kazenskih postopkih. Spoznali smo, da je vloga izvedenca v kazenskih postopkih lahko zelo pomembna, zato mora izvedenec svoje delo opravljati odgovorno in mora biti prepričan v svoje znanje. Pri nas v Sloveniji se vedno bolj uveljavlja ta nova veja računovodstva in tako je posledično delo forenzičnega računovodja vedno manj omejeno. Omejeno je najbolj v tem smislu, da mora delati po zakonu in upoštevati pravila stroke. S pomočjo forenzičnega računovodja lahko zares natančno preiskujejo primere in ugotovijo nepravilnosti. Najbrž je delo sodnika v določenih primerih s tem zelo olajšano, saj mu izvedenec za računovodstvo na njegovo željo pomaga razumevati nejasna vprašanja in mu tako pomaga pri odločanju o primeru. Postati izvedenec za računovodstvo je zahtevno delo, ki spremeni celotno življenje, zato je to zares pomembna vloga vsakega posameznika, ki se za to odloči.
Keywords:Vloga izvedenca, izvedenec, kazenski postopek
Place of publishing:Maribor
Publisher:[B. Golnar]
Year of publishing:2014
PID:20.500.12556/DKUM-45217 New window
UDC:343.9
COBISS.SI-ID:12025884 New window
NUK URN:URN:SI:UM:DK:3DUENO9V
Publication date in DKUM:15.07.2015
Views:1711
Downloads:198
Metadata:XML DC-XML DC-RDF
Categories:EPF
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Secondary language

Language:English
Title:THE ROLE OF AN EXPERT FOR ACCOUNTING IN CRIMINAL PROCEEDINGS
Abstract:In the diploma seminar, the forensic accounting will be examined. Since this branch of accounting is strongly related to the legal profession, the legal aspect related to our topic is introduced. In this context, the procedural criminal law, criminal procedure and evidences are described. An emphasis of the diploma seminar is given to the role of an expert in a criminal proceeding. The role of an expert in a criminal proceeding is important, so the expert must perform his work responsibly. In Slovenia, this new branch of accounting is increasing and the work of a forensic accountant is less limited. It is limited in the sense that he has to work according to the law and he has to follow the rules of the profession. With the help of a forensic accountant, the cases can be carefully investigated and irregularities can be detected. The work of a judge is facilitated, since the forensic accountant helps him to understand unclear questions and helps him decide on the cases. The work of forensic accountant is acomplex work, which changes a life of every individual, who decides to perform this work.
Keywords:The role of the expert, the expert, criminal proceedings


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