REVIDIRANI SUBJEKT in English translation

• audited entity

Examples of using Revidirani subjekt in Slovenian and their translations into English

Korespondenco z revidiranim subjektom v zvezi z obvezno revizijo;
The correspondence with the audited entity related to the statutory audit;.

Prepoved opravljanja nekaterih nerevizijskih storitev za revidirane subjekte.
Prohibition of the provision of certain non-audit services to the audited entity.

Prevzeti ključnega vodstvenega položaja v revidiranem subjektu;
Take up a key management position in the audited entity;

Osnovni scenarij: revizijski standardi veljajo ne glede na velikost revidiranega subjekta.
Baseline scenario: auditing standards apply irrespective of the size of the audited entity.

Neodvisnost od revidiranega subjekta.
Independence from the audited entity.

Večina članov revizijske komisije je neodvisnih od revidiranega subjekta.
A majority of the members of the audit committee shall be independent of the audited entity.

kar morda ne bo po godu revidiranim subjektom.
perhaps to the discomfort of the audited entities.

(a) prevzeti ključnega vodstvenega položaja v revidiranem subjektu;
(a) a key management position in the audited undertaking.

Prepoved pogodbenih klavzul med revidiranim subjektom in tretjo stranko(npr. banko),
Prohibit contractual clauses between the audited entity and a third party(such as a bank)

imeli poslovni odnos ali kakršen koli drug odnos z revidiranim subjektom, ki bi lahko povzročil
business or other relationship with the audited entity that may cause

učinkovito, le če so neodvisne od revidiranega subjekta in zaščitene pred zunanjimi vplivi;
effectively only if they are independent of the audited entity and are protected against outside influence;

Opredeliti datume srečanj z revizijsko komisijo ali organom, ki v revidiranem subjektu izvaja enake funkcije;
Identify the dates of the meetings with the audit committee or the body performing equivalent functions within the audited entity;

Storitve, ki vključujejo kakršno koli vlogo pri upravljanju ali odločanju v revidiranem subjektu;
Services involving any participation in the management or decision-making process of the audited entity.

Če revidirani subjekt nima revizijske komisije, se dodatno poročilo predloži organu, ki v revidiranem subjektu izvaja enake funkcije.
If the audited entity does not have an audit committee, the additional report shall be submitted to the body performing equivalent functions within the audited entity.

revizijskega podjetja do revidiranega subjekta.
audit firm towards the audited entity.

Vsi* člani komisije so ustrezno usposobljeni za področje delovanja revidiranega subjekta.
The audit committee members as a whole shall have competence relevant to the sector in which the audited entity is operating.

učinkovito, le če so neodvisne od revidiranega subjekta in zaščitene pred zunanjimi vplivi;
effectively only if they are independent of the audited entity and are protected against outside influence.

Zato je treba za izboljšanje kakovosti revizije okrepiti strokovno skrbnost revizorjev do revidiranega subjekta.
In order to improve audit quality, it is therefore important that the professional scepticism exercised by auditors vis-à-vis the audited entity is reinforced.

revizijsko podjetje prejme od revidiranega subjekta;
the audit firm derives from the audited entity;

učinkovito, le če so neodvisne od revidiranega subjekta in zaščitene pred zunanjimi vplivi;
effectively only if they are independent of the audited entity and are protected against outside influence;