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plan (imenica, Računovodstvo, revizija)
Revizija planiranja razvija cjelokupnu strategiju ponašanja i djelokrug revizije. Priroda, opseg i vrijeme planiranja razlikuju s veličini i složenosti subjekta, iskustvo s entiteta, i znanja o poslovanju. U planiranju revizije, revizor razmatra poslovanja klijenta i njegove industrije, računovodstvene politike i procedure, metode koje se koriste za obradu računovodstvenih informacija, planirani ocjenjuje razinu kontrole rizika, a revizora preliminarnu presudu o Revizija materijalnosti.
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- Part of Speech: noun
- Synonym(s):
- Blossary:
- Industry/Domain: Accounting
- Category: Auditing
- Company: AIS
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