Revidiranje sistema notranjih kontrol na področju terjatev do kupcev in obveznosti do dobaviteljev

Mrak, Tatjanca

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Title:	Revidiranje sistema notranjih kontrol na področju terjatev do kupcev in obveznosti do dobaviteljev
Authors:	ID Mrak, Tatjanca (Author) ID Lutar Skerbinjek, Andreja (Mentor) More about this mentor...
Files:	VS_Mrak_Tatjanca_2016.pdf (945,35 KB) MD5: 0CEB23911BB22CB0D6BC9848F110429B
Language:	Slovenian
Work type:	Undergraduate thesis
Typology:	2.11 - Undergraduate Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	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.
Keywords:	notranja kontrola, revizorjevo tveganje, revidiranje notranjih računovodskih kontrol, terjatve do kupcev, obveznosti do dobaviteljev
Place of publishing:	Maribor
Publisher:	[T. Mrak]
Year of publishing:	2016
PID:	20.500.12556/DKUM-58324
UDC:	657.6
COBISS.SI-ID:	12440860
NUK URN:	URN:SI:UM:DK:GX4TE9ES
Publication date in DKUM:	18.08.2016
Views:	1329
Downloads:	136
Metadata:
Categories:	EPF
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Secondary language

Language:	English
Title:	Audit of internal control system of the accounts receivable and accounts payable
Abstract:	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.
Keywords:	internal control, auditor's risk, audit of internal accounting controls, trade receivables, trade payables

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