{"id":8109,"date":"2015-11-05T16:12:36","date_gmt":"2015-11-05T15:12:36","guid":{"rendered":"http:\/\/vipos.edu.rs\/?p=8109"},"modified":"2022-10-28T08:55:43","modified_gmt":"2022-10-28T06:55:43","slug":"finansijska-kontrola-i-revizija-2","status":"publish","type":"post","link":"https:\/\/va.akademijazs.edu.rs\/index.php\/2015\/11\/05\/finansijska-kontrola-i-revizija-2\/","title":{"rendered":"Finansijska kontrola i revizija"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column][vc_column_text]<\/p>\n<table style=\"height: 245px;\" border=\"0\" width=\"493\" cellpadding=\"5\">\n<tbody>\n<tr>\n<td>\u00a0<img decoding=\"async\" class=\"alignnone wp-image-8146\" src=\"http:\/\/vipos.edu.rs\/wp-content\/uploads\/2015\/11\/fin_kontrola_i_revizija-223x300.jpg\" alt=\"fin_kontrola_i_revizija\" width=\"180\" height=\"242\" srcset=\"https:\/\/va.akademijazs.edu.rs\/wp-content\/uploads\/2015\/11\/fin_kontrola_i_revizija-223x300.jpg 223w, https:\/\/va.akademijazs.edu.rs\/wp-content\/uploads\/2015\/11\/fin_kontrola_i_revizija-572x768.jpg 572w, https:\/\/va.akademijazs.edu.rs\/wp-content\/uploads\/2015\/11\/fin_kontrola_i_revizija.jpg 623w\" sizes=\"(max-width: 180px) 100vw, 180px\" \/><\/td>\n<td>Naziv ud\u017ebenika: Finansijska kontrola i revizija<\/p>\n<p>Autor: mr Miloje Rankovi\u0107<\/p>\n<p>Godina izdanja: 2013.<\/p>\n<p>Pismo: latinica<\/p>\n<p>Format: B5<\/p>\n<p>Broj strana: 270<\/p>\n<p>Cena: 1.550,00<\/p>\n<p><a href=\"\/index.php\/kontakt\/narucivanje-knjiga\/\">Ud\u017ebenik mo\u017eete da naru\u010dite ako kliknete ovde.<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>SADR\u017dAJ:<\/p>\n<p>1.\u00a0\u00a0 \u00a0Finansijska kontrola\u00a0\u00a0 \u00a05<br \/>\n1.1.\u00a0\u00a0 \u00a0Finansijsko kontrola &#8211; pojam i vrste\u00a0\u00a0 \u00a0 5<br \/>\n1.2.\u00a0\u00a0 \u00a0Kancelarijska kontrola javnih prihoda\u00a0\u00a0 \u00a06<br \/>\n1.3.\u00a0\u00a0 \u00a0Terenska kontrola javnih prihoda\u00a0\u00a0 \u00a07<br \/>\n1.3.1.\u00a0\u00a0 \u00a0Terenska kontrola obra\u010dunavanja i pla\u0111anja akciza i poreza na promet\u00a0 &#8211; poreza na dodatu vrednost kod pravnih lica\u00a0\u00a0 \u00a011<br \/>\n1.3.2.\u00a0\u00a0 \u00a0Terenska kontrola obra\u010dunavanja i pla\u0107anja akciza i poreza na promet &#8211; poreza na dodatu vrednost kod preduzetnika\u00a0\u00a0 \u00a028<br \/>\n1.3.3.\u00a0\u00a0 \u00a0Terenska kontrola poreza na dohodak gra\u0111ana i doprinosa za socijalno osiguranje kod pravnih lica i preduzetnika\u00a0\u00a0 \u00a032<br \/>\n1.3.4.\u00a0\u00a0 \u00a0Terenska kontrola utvr\u0111ivanja dobiti i poreskih bilansa kod pravnih lica i preduzetnika\u00a0\u00a0 \u00a038<br \/>\n1.3.5.\u00a0\u00a0 \u00a0Terenska kontrola taksa i drugih da\u017ebina kod pravnih lica i preduzetnika\u00a0\u00a0 \u00a044<\/p>\n<p>1.3.6.\u00a0\u00a0 \u00a0Poslovi koje obavlja Poreska uprava organizaciona jedinica za podru\u010dje op\u0161tine\u00a0\u00a0 \u00a045<\/p>\n<p>1.3.7.\u00a0\u00a0 \u00a0Mere koje preduzima terenska kontrola &#8211; poreski inspektori\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0 \u00a049<br \/>\n1.4. \u00a0\u00a0 \u00a0Bud\u017eetska inspekcija\u00a0\u00a0 \u00a054<br \/>\n2. \u00a0\u00a0 \u00a0Revizija\u00a0\u00a0 \u00a057<br \/>\n2.1. \u00a0\u00a0 \u00a0Osnovna obele\u017eja revizije i razlike u odnosu na finansijska kontrolu\u00a0\u00a0 \u00a057<br \/>\n2.2.\u00a0\u00a0 \u00a0Dokazi kao osnova za izra\u017eavanje mi\u0161ljenja revizora\u00a0\u00a0 \u00a063<br \/>\n2.3.\u00a0\u00a0 \u00a0Kvantitet i kvalitet dokaza\u00a0\u00a0 \u00a064<br \/>\n2.4. \u00a0\u00a0 \u00a0Vrste dokaza\u00a0\u00a0 \u00a066<br \/>\n2.4.1.\u00a0\u00a0 \u00a0Interna ra\u010dunovodstvena kontrola kao dokaz\u00a0\u00a0 \u00a067<br \/>\n2.4.2.\u00a0\u00a0 \u00a0Fizi\u010dki dokazi\u00a0\u00a0 \u00a069<br \/>\n2.4.3.\u00a0\u00a0 \u00a0Dokumentarni dokazi\u00a0\u00a0 \u00a072<br \/>\n2.4.4.\u00a0\u00a0 \u00a0Glavna knjiga i dnevnici kao dokazi\u00a0\u00a0 \u00a074<br \/>\n2.4.5.\u00a0\u00a0 \u00a0Komparacija i racia kao dokazi\u00a0\u00a0 \u00a074<br \/>\n2.4.6.\u00a0\u00a0 \u00a0Ra\u010dunska kontrola kao dokaz\u00a0\u00a0 \u00a076<br \/>\n2.4.7.\u00a0\u00a0 \u00a0Usmeni dokazi\u00a0\u00a0 \u00a077<br \/>\n2.5.\u00a0\u00a0 \u00a0Revizija ra\u010dunovodstvenih izve\u0161taja\u00a0\u00a0 \u00a078<br \/>\n2.5.1.\u00a0\u00a0 \u00a0Ciljevi revizije\u00a0\u00a0 \u00a079<br \/>\n2.6.\u00a0\u00a0 \u00a0Izrada i upotreba programa revizije\u00a0\u00a0 \u00a083<br \/>\n2.7.<br \/>\nObim primene postupaka ispitivanja realnosti stanja imovine, kapitala, obaveza, prihoda, rashoda i rezultata pravnih lica\u00a0\u00a0 \u00a085<br \/>\n2.8.\u00a0\u00a0 \u00a0Vreme obavljanja postupaka ispitivanja objektivnosti i realnosti bilansnih pozicija\u00a0\u00a0 \u00a087<br \/>\n2.9.\u00a0\u00a0 \u00a0Revizija objektivnosti i realnosti stanja imovine (sredstava) i kapitala i obaveza (izvora sredstava)\u00a0\u00a0 \u00a089<br \/>\n2.9.1.\u00a0\u00a0 \u00a0Revizija objektivnosti i realnosti stanja nematerijalnih ulaganja, osnovnih sredstava i dugoro\u010dnih finansijskih sredstava\u00a0\u00a0 \u00a093<br \/>\n2.9.2.\u00a0\u00a0 \u00a0Revizija objektivnosti i realnosti stanja nov\u010danih sredstava i hartija od vrednosti \u00a0\u00a0 \u00a0104<br \/>\n2.9.3.\u00a0\u00a0 \u00a0Revizija objektivnosti i realnosti stanja potra\u017eivanja i obaveza \u00a0\u00a0\u00a0 \u00a0106<br \/>\n2.9.4.\u00a0\u00a0 \u00a0 Revizija objektivnosti i realnosti stanja aktivnih i pasivnih vremenskih razgrani\u010denja\u00a0\u00a0 \u00a0113<br \/>\n2.9.5.\u00a0\u00a0 \u00a0 Revizija objektivnosti i realnosti stanja zaliha \u00a0\u00a0\u00a0 \u00a0116<br \/>\n2.9.6.\u00a0\u00a0 \u00a0Revizija objektivnosti i realnosti stanja kapitala i dugoro\u010dnih rezervisanja\u00a0\u00a0 \u00a0125<br \/>\n2.9.7.\u00a0\u00a0 \u00a0 Revizija objektivnosti i realnosti vanposlovnih sredstava i izvora vanposlovnih sredstava, kao i vanbilansnih pozicija \u00a0\u00a0 \u00a0129<br \/>\n2.10.\u00a0\u00a0 \u00a0 Revizija objektivnosti i realnosti rezultata poslovanja\u00a0\u00a0 \u00a0131<br \/>\n2.10.1.\u00a0\u00a0 \u00a0 Revizija objektivnosti i realnosti prihoda\u00a0\u00a0 \u00a0131<br \/>\n2.10.2.\u00a0\u00a0 \u00a0 Revizija objektivnosti irealnosti rashoda\u00a0\u00a0 \u00a0136<br \/>\n2.10.3.\u00a0\u00a0 \u00a0 Revizija objektivnosti i realnosti utvr|\u0111ivanja i raspore|\u0111ivanja rezultata pravnih lica\u00a0\u00a0 \u00a0142<br \/>\n2.11.\u00a0\u00a0 \u00a0 Postupci ispitivanja realnosti stanja imovine, kapitala i obaveza\u00a0\u00a0 \u00a0147<br \/>\n2.12. \u00a0\u00a0 \u00a0 Postupci ispitivanja realnosti prihoda, rashoda i rezultata\u00a0\u00a0 \u00a0149<br \/>\n2.13.\u00a0\u00a0 \u00a0 Izve\u0161taj o izvr\u0161enoj reviziji\u00a0\u00a0 \u00a0150<br \/>\n3.\u00a0\u00a0 \u00a0 Me\u0111unarodni ra\u010dunovodstveni standardi (MRS) i Me\u0111unarodni standardi revizije (MSR)\u00a0\u00a0 \u00a0152<br \/>\n3.1.\u00a0\u00a0 \u00a0 Me\u0111unarodni ra\u010dunovodstveni standardi\u00a0\u00a0 \u00a0153<br \/>\n3.2.\u00a0\u00a0 \u00a0 Me\u0111unarodni standardi revizije\u00a0\u00a0 \u00a0200<br \/>\n4.\u00a0\u00a0 \u00a0Usluge srodne reviziji\u00a0\u00a0 \u00a0209<br \/>\n4.1.\u00a0\u00a0 \u00a0Pregledi\u00a0\u00a0 \u00a0209<br \/>\n4.2.\u00a0\u00a0 \u00a0Ugovoreni postupci(procedure)\u00a0\u00a0 \u00a0209<br \/>\n4.3. \u00a0\u00a0 \u00a0Kompilacije informacija\u00a0\u00a0 \u00a0209<br \/>\n5.\u00a0\u00a0 \u00a0Interna revizija\u00a0\u00a0 \u00a0211<br \/>\n5.1.\u00a0\u00a0 \u00a0Osnovna obele\u017eja interne revizije i razlike u odnosu na eksternu reviziju\u00a0\u00a0 \u00a0211<br \/>\n5.2.\u00a0\u00a0 \u00a0Standardi interne revizije\u00a0\u00a0 \u00a0213<br \/>\n6.\u00a0\u00a0 \u00a0Dr\u017eavna revizorska institucija\u00a0\u00a0 \u00a0215<br \/>\nPRILOG :\u00a0\u00a0 \u00a0223<br \/>\nUmesto zaklju\u010dka\u00a0\u00a0 \u00a0253<br \/>\nLiteratura\u00a0\u00a0 \u00a0269[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_column_text] \u00a0 Naziv ud\u017ebenika: Finansijska kontrola i revizija Autor: mr Miloje Rankovi\u0107 Godina izdanja: 2013. Pismo: latinica Format: B5 Broj strana: 270 Cena: 1.550,00 Ud\u017ebenik mo\u017eete da naru\u010dite ako kliknete ovde. SADR\u017dAJ: 1.\u00a0\u00a0 \u00a0Finansijska kontrola\u00a0\u00a0 \u00a05 1.1.\u00a0\u00a0 \u00a0Finansijsko kontrola &#8211; pojam i vrste\u00a0\u00a0 \u00a0 5 1.2.\u00a0\u00a0 \u00a0Kancelarijska kontrola javnih prihoda\u00a0\u00a0 \u00a06 1.3.\u00a0\u00a0 \u00a0Terenska kontrola javnih&hellip; <br \/> <a class=\"read-more\" href=\"https:\/\/va.akademijazs.edu.rs\/index.php\/2015\/11\/05\/finansijska-kontrola-i-revizija-2\/\">Op\u0161irnije&#8230;<\/a><\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[5],"tags":[],"class_list":["post-8109","post","type-post","status-publish","format-standard","hentry","category-izdavacka-delatnost","wpautop"],"_links":{"self":[{"href":"https:\/\/va.akademijazs.edu.rs\/index.php\/wp-json\/wp\/v2\/posts\/8109","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/va.akademijazs.edu.rs\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/va.akademijazs.edu.rs\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/va.akademijazs.edu.rs\/index.php\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/va.akademijazs.edu.rs\/index.php\/wp-json\/wp\/v2\/comments?post=8109"}],"version-history":[{"count":2,"href":"https:\/\/va.akademijazs.edu.rs\/index.php\/wp-json\/wp\/v2\/posts\/8109\/revisions"}],"predecessor-version":[{"id":31029,"href":"https:\/\/va.akademijazs.edu.rs\/index.php\/wp-json\/wp\/v2\/posts\/8109\/revisions\/31029"}],"wp:attachment":[{"href":"https:\/\/va.akademijazs.edu.rs\/index.php\/wp-json\/wp\/v2\/media?parent=8109"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/va.akademijazs.edu.rs\/index.php\/wp-json\/wp\/v2\/categories?post=8109"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/va.akademijazs.edu.rs\/index.php\/wp-json\/wp\/v2\/tags?post=8109"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}