| | SLO | ENG | Cookies and privacy

Bigger font | Smaller font

Show document

Title:VZROKI ZA OBLIKOVANJE REVIZIJSKIH KOMISIJ JAVNIH DELNIŠKIH DRUŽB V SLOVENIJI
Authors:Roter, Uroš (Author)
Kolar, Iztok (Mentor) More about this mentor... New window
Files:.pdf MAG_Roter_Uros_2012.pdf (857,08 KB)
 
Language:Slovenian
Work type:Master's thesis/paper (mb22)
Typology:2.09 - Master's Thesis
Organization:EPF - Faculty of Business and Economics
Abstract:S pojmom revizijska komisija je mišljen nadzorni mehanizem, ki pomaga lastnikom družb spremljati in nadzirati delovanje uprav v dvotirnih in upravnih odborov v enotirnih korporativnih sistemih upravljanja. Revizijske komisije so bile uvedene kot dodaten mehanizem za nadzor nad poslovanjem in finančnim poročanjem družbe, in sicer kot posledica računovodskih prevar in goljufivega oziroma nepravilnega finančnega poročanja svetovnih korporacij. Delovanje revizijske komisije je v dvotirnem sistemu upravljanja podrejeno nadzornemu svetu, ki jo tudi imenuje. Revizijska komisija je odgovorna za celovit nadzor družbe in o svojem delu poroča nadzornemu svetu. Delovanje revizijskih komisij pomeni dodaten organ nadzora nad poslovanjem in poročanjem družbe. Njene pomembnejše naloge so: - nadzor nad delovanjem sistema notranjih kontrol, - nadzor nad delovanjem sistema obvladovanja tveganj, - komuniciranje z notranjimi revizorji, - komuniciranje z zunanjimi revizorji, - priprava pogodb med revizorji in družbo, - podajanje ocene glede sestave letnih poročil.
Keywords:revizijska komisija, revizor, korporativno upravljanje, nadziranje, javna delniška družba, agencijska teorija, delničarji, recesija, finančna kriza.
Year of publishing:2012
Publisher:[U. Roter]
Source:Petrovče
UDC:657.6
COBISS_ID:11141404 Link is opened in a new window
NUK URN:URN:SI:UM:DK:8NN9YTXJ
Views:1219
Downloads:171
Metadata:XML RDF-CHPDL DC-XML DC-RDF
Categories:EPF
:
  
Average score:(0 votes)
Your score:Voting is allowed only for logged in users.
Share:AddThis
AddThis uses cookies that require your consent. Edit consent...

Hover the mouse pointer over a document title to show the abstract or click on the title to get all document metadata.

Secondary language

Language:English
Title:THE REASONS FOR FORMATION OF AUDIT COMMITTEES IN PUBLIC LIMITED COMPANIES IN SLOVENIA
Abstract:The term audit committee is meant control mechanism, which helps company owners to monitor and supervise the management in two-tier board system and boards in one-tier board systems. Audit committees have been introduced as an additional mechanism to control the operations and financial reporting of the company, as a result of accounting fraud and fraudulent or improper financial reporting of global corporations. Operation of the Audit Committee is in two-tier board system subordinate to the supervisory board, which also appointed it. The Audit Committee is responsible for overall supervision of the company and reports of its work to the Supervisory Board. Operation of audit committees means an additional authority for supervising the operations and reporting of company. Its major tasks are: - To control the operation of the internal control system, - To control the operation of the risk management system, - Communication with the internal auditors, - Communication with the external auditors, - Preparation of contracts between auditors and companies, - Evaluation of the annual reports.
Keywords:Audit Committee, Auditor, Corporate Governance, Monitoring, Public Limited Companies, Agency Theory, Shareholders, Recession, Financial Crisis.


Comments

Leave comment

You have to log in to leave a comment.

Comments (0)
0 - 0 / 0
 
There are no comments!

Back
Logos of partners University of Maribor University of Ljubljana University of Primorska University of Nova Gorica