Seminarski Rad - Finansijska Kontrola I Revizija

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spre\u269?avanje gre\u353?aka prekomernih tro\u353?kova i prevare, proverava i \
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Klju\u269?ni za
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lex100 nezadru\u382?ne privredne organizacije (sredinom tridesetih godina
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asti koje se u velikoj meri razlikuju, ali se i dopunjuju. Za uspe\u353?nost rev
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poja\u269?anu kontrolu i nadzor koje \line \up0 \expndtw0\charscalex100 vr\u353?
i Narodna banka Srbije. \par\pard\ql \li5745\sb0\sl-299\slmult0 \par\pard\ql\li5
745\sb175\sl-299\slmult0 \up0 \expndtw0\charscalex111 \ul0\nosupersub\cf9\f10\fs
26 Kontrola \par\pard\qj \li1852\ri1115\sb59\sl-229\slmult0 \up0 \expndtw0\chars
calex100 \ul0\nosupersub\cf7\f8\fs19 Postoje razli\u269?ite definicije pojmova k
ontrola i revizija u literaturi gde se, obi\u269?no, razgrani\u269?enje \line \u
p0 \expndtw0\charscalex102 izmeu njih zasniva na radnim postupcima ili licima koj
i ih obavljaju, ali se u praksi naj\u269?e\u353?\u263?e \line \up0 \expndtw-2\ch
arscalex100 gre\u353?kom koriste u istom smislu. Te\u353?ko je ta\u269?no
ih razgrani\u269?iti jer obe spadaju u domen \line \up0 \expndtw-2\chars
calex100 nadzora, odnosno provere.Re\u269? kontrola poti\u269?e od francus
ke re\u269?i koja zna\u269?i "protiv-uloga", \line \up0 \expndtw0\charscalex
100 dakle, provera koja se vr\u353?i putem suprotstavljanja, tj. uporeivanja izmeu
onoga \u353?to jeste i \line \up0 \expndtw-3\charscalex100 onoga \u353?to tre
ba da bude. Odatle mo\u382?emo zaklju\u269?iti da je kontrola utvrivanje
\u269?injenica i \line \up0 \expndtw-1\charscalex100 njihovo uporeivanje, od
nosno, su\u353?tina kontrole sastoji se u uporeivanju. Kontrola kao \line
\up0 \expndtw0\charscalex100 funkcija provere koristi se u najrazli\u269?itijim
podru\u269?jima ljudske delatnosti. Sa gledi\u353?ta nadzora, \line \up0 \expnd
tw-2\charscalex100 tj. provere poslovanja privrednih subjekata mo\u382?emo
je definisati kao stru\u269?ni i sistematski \line \up0 \expndtw0\charscal
ex100 nadzor zasnovan na ispitivanju, uporeivanju i prosuivanju poslovanja preduze
\u263?a. Kao takva, \line \up0 \expndtw0\charscalex100 ona je uklju\u269?ena u s
vaku njenu osnovnu funkciju kao stalni mehanizam, a deluje preventivno \line \up
0 \expndtw-1\charscalex100 na izvr\u353?avanje poslovnih procesa i obavlja se te
ku\u263?e sa njegovim odvijanjem. \par\pard\ql \li1852\sb1\sl-218\slmult0 \up0 \
expndtw-2\charscalex100 Vrste i oblici i vr\u353?ioci \par\pard\qj \li1852\sb0\s
l-226\slmult0 \par\pard\qj\li1852\ri1117\sb10\sl-226\slmult0 \up0 \expndtw-2\cha
rscalex100 Podela kontrole se mo\u382?e vr\u353?iti prema razli\u269?itim
kriterijumima: subjektu kontrole, objektu, \up0 \expndtw-2\charscalex100 vre
menu, intenzitetu, poslovnim funkcijama i drugo. Mada su svi ovi aspek
ti od zna\u269?aja, \up0 \expndtw0\charscalex100 najva\u382?nija podela je na
unutra\u353?nju (internu) i spoljnu (eksternu). Interna kontrola ima svoje \up
0 \expndtw-2\charscalex100 dve bitne karakteristike: \par\pard\qj \li1852\ri1177
\sb223\sl-240\slmult0 \up0 \expndtw0\charscalex100 1) ona je uklju\u269?ena u po
jedine delove poslovnog procesa sa kojim predstavlja jednu organsku \up0 \expndt
w-2\charscalex100 celinu i sa njim se istovremeno obavlja, \par\pard\qj \li1852\
ri1115\sb209\sl-230\slmult0 \up0 \expndtw0\charscalex100 2) kroz odgovaraju\u26
3?i sistem organizacije ovu kontrolu obavljaju zaposleni ili odreeni organi \up0
\expndtw-2\charscalex100 odnosnog osiguravaju\u263?eg dru\u353?tva. Interna
kontrola je sveobuhvatna, te pokriva celokupno \up0 \expndtw-1\charscalex10
0 poslovanje privrednog subjekta i predstavlja glavni i osnovni vid nad
zora nad njegovim \up0 \expndtw0\charscalex100 poslovanjem. Ona obezbeuje ga
ranciju rukovodstvu preduze\u263?a u pogledu pouzdanosti \up0 \expndtw-2\ch
arscalex100 ra\u269?unovodstvenih podataka koji se koriste pri dono\u353?enju od
luka. \par\pard\ql \li1852\sb0\sl-218\slmult0 \par\pard\ql\li1852\sb22\sl-218\sl
mult0 \up0 \expndtw-2\charscalex100 Ciljevi interne kontrole su: \par\pard\ql \l
i1852\sb3\sl-218\slmult0 \up0 \expndtw-1\charscalex100 1) obezbeenje sredstava pr
ivrednog subjekta od rasipanja, pronevera i neefikasnosti \par\pard\ql \li1852\s
b23\sl-218\slmult0 \up0 \expndtw-1\charscalex100 2) unapreenje ta\u269?nosti i po
uzdanosti knjigovodstvenih i operativnih podataka \par\pard\qj \li1852\sb0\sl-22
6\slmult0 \par\pard\qj\li1852\ri1176\sb10\sl-226\slmult0\fi0 \up0 \expndtw0\char

scalex100 3) pridr\u382?avanje poslovne politike preduze\u263?a. Interna k
ontrola mo\u382?e biti administrativna, \line \up0 \expndtw-1\charscalex100 r
a\u269?unovodstvena ili finansijska. Jaka interna kontrola predstavlja zna\u269?
ajnu prepreku za vr\u353?enje \line \up0 \expndtw0\charscalex100 prevara i pron
evera ali ih ne mo\u382?e u potpunosti onemogu\u263?iti jer joj obim smanjuju
tro\u353?kovi \line \up0 \expndtw0\charscalex100 koji ona iziskuje, \u353?to pre
dstavlja njeno glavno ograni\u269?enje. Ispitivanje i ocenjivanje postoje\u263?e
\line \up0 \expndtw0\charscalex103 interne kontole preduze\u263?a predstavlja p
rvu fazu rada revizora i ona se uzima kao osnova za \line \up0 \expndtw-1\charsc
alex100 odreivanje obima i pravca revizije. Pod spoljnom (eksternom) kontrolom se
podrazumeva ona \line \up0 \expndtw-1\charscalex100 kontrola koju obavljaju lic
a, ili organi koji ne pripadaju odnosnom privrednom subjektu. \par\pard\ql \li61
80\sb72\sl-253\slmult0 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf6\f7\fs23
3/16
}
}}
}
nsijska kontrola i revizija \par\pard\qj \li1852\ri1116\sb238\sl-240\slmult0 \up
0 \expndtw-2\charscalex100 \ul0\nosupersub\cf7\f8\fs19 Mo\u382?e se vr\u353?it
i na poziv subjekta od strane stru\u269?nih institucija, zavoda i sli\
u269?no, a u cilju \line \up0 \expndtw-2\charscalex100 utvrivanja odreenih nedo
stataka, propusta, kao i davanja predloga za njihovo otklanjanje. \par\pard\qj \
li1852\ri1116\sb210\sl-228\slmult0 \up0 \expndtw0\charscalex100 Mo\u382?e se vr\
u353?iti i na osnovu naloga odgovaraju\u263?eg eksternog, kontrolnog organa k
oji je za to \line \up0 \expndtw0\charscalex102 ovla\u353?\u263?en zakonskim pro
pisima. Za razliku od interne, u na\u269?elu ne pokriva celokupni poslovni \line
\up0 \expndtw0\charscalex100 proces i nema isklju\u269?ivo karakter teku\u263?e
kontrole. Ona je prevashodno stru\u269?na jer je obavljaju \line \up0 \expndtw0
\charscalex102 kadrovi koji poseduju \u353?ire stru\u269?no znanje i to na osnov
u dokumenata i drugih odgovaraju\u263?ih \line \up0 \expndtw0\charscalex100 info
rmacija, pa stoga prete\u382?no ima karakter dokumentarne kontrole, kao i revizi
ja od koje se \line \up0 \expndtw-1\charscalex100 razlikuje u pogledu ciljeva i
intenziteta. Ona ima i formalni karakter jer prvenstveno ispituje da \line \up0
\expndtw-4\charscalex100 li \up0 \expndtw0\charscalex103 su se privredni s
ubjekti pridr\u382?avali odgovaraju\u263?ih zakonskih propisa u svom
\line \up0 \expndtw0\charscalex100 poslovanju.Internu kontolu vr\u353?e l
ica zaposlena u privrednim subjektima ili njihovi \line \up0 \expndt

w0\charscalex100 specijalizovani organi, dok eksternu obavljaju razne inspekcijs
ke slu\u382?be, kreditori (pre svega \line \up0 \expndtw-1\charscalex100 poslov
ne banke) i drugi dr\u382?avni organi. Kontrola koju je ranije sprovodila SDK na
d finansijskim \line \up0 \expndtw-1\charscalex100 stanjem i rezultatima posl
ovanja preduze\u263?a iskazanim u godi\u353?njim obra\u269?unima, imala j
e \line \up0 \expndtw-3\charscalex100 primarni zadatak da za\u353?titi dru\u
353?tvenu svojinu, ali je bila samo formalnog karaktera jer se \line \u
p0 \expndtw-5\charscalex100 ispitivalo samo da li se preduze\u263?e u svo
m radu pridr\u382?avalo zakona i propisa, a ne da li su \line \up0 \ex
pndtw0\charscalex100 rezultati poslovanja realni i korektno prezentovani.
Inspekcijske slu\u382?be imaju parcijalnu \line \up0 \expndtw-1\charscalex100
kontrolnu funkciju po\u353?to one kontroli\u353?u samo ona podru\u269?ja koja s
padaju u njihovu ingerenciju. \line \up0 \expndtw0\charscalex100 Inspekcije mog
u biti: tr\u382?i\u353?na, devizna, sanitarna, graevinska, komunalna, vete
rinarska, \line \up0 \expndtw-3\charscalex100 prihoda, rada i dr. Kontrolna
funkcija poslovne banke kao davaoca kredita je prvenstveno \line \up0 \e
xpndtw-2\charscalex100 usmerena na ispitivanje kreditne sposobnosti i kont
rolu namenskog kori\u353?\u263?enja kredita od \line \up0 \expndtw-2\charsca
lex100 strane komitenta. \par\pard\ql \li5796\sb234\sl-299\slmult0 \up0 \expndtw
0\charscalex111 \ul0\nosupersub\cf9\f10\fs26 Revizija \par\pard\qj \li1852\ri111
5\sb81\sl-227\slmult0\fi0 \up0 \expndtw0\charscalex104 \ul0\nosupersub\cf7\f8\fs
19 Re\u269? revizija vu\u269?e poreklo od latinskog glagola koji zna\u269?i "pon
ovo videti". Zbog toga se ona \line \up0 \expndtw-2\charscalex100 obi\u269?no i
odreuje kao funkcija provere poslovanja jer predstavlja naknadno prover
avanje \line \up0 \expndtw0\charscalex100 obavljenih poslovnih dogaaja koje se vr
\u353?i na osnovu postoje\u263?ih dokumenata. Ima uglavnom \line \up0 \expndtw-1
\charscalex100 kolektivni karakter, za razliku od kontrole. Kontrola i revizija
se meusobno dopunjuju da bi se \line \up0 \expndtw-1\charscalex100 ostvario cilj
adekvatnog nadzora nad poslovanjem privrednog subjekta. Uspeh revizije u velikoj
\line \up0 \expndtw-4\charscalex100 meri zavisi od postojanja i funkcionis
anja mehanizma kontrole. Neki autori nazivaju reviziju \line \up0 \expndtw
-3\charscalex100 \u269?ak i "naknadna kontrola" ili "kontrola kontrole".
Revizija se u Zakonu o ra\u269?unovodstvu i \line \up0 \expndtw-1\charscal
ex100 reviziji defini\u353?e kao "ispitivanje ra\u269?unovodstvenih iskaza radi
davanja mi\u353?ljenja o tome da li oni \line \up0 \expndtw-4\charscalex100 obje
ktivno i istinito prikazuju stanje imovine, kapitala i obaveza, kao i
rezultate poslovanja \line \up0 \expndtw0\charscalex100 pravnog lica". Lice ko
je sprovodi reviziju i odgovara za njegovu istinitost i objektivnost, naziva \li
ne \up0 \expndtw0\charscalex102 se revizor. Revizija se obavlja u skladu s Zakon
om o ra\u269?unovodstvu i reviziji, Meunarodnim \line \up0 \expndtw-1\charscalex1
00 standardima revizije (MSR) i Kodeksom etike za profesionalne ra\u269?unovoe. \
par\pard\qj \li1852\sb0\sl-230\slmult0 \par\pard\qj\li1852\ri1116\sb1\sl-230\slm
ult0 \up0 \expndtw-5\charscalex100 Cilj revizije finansijskih izve\u353?taja
je da omogu\u263?i revizoru da izrazi mi\u353?ljenje o tome da li su
\line \up0 \expndtw-1\charscalex100 finansijski izve\u353?taji po svim bitnim p
itanjima sastavljeni u skladu sa MRS.Revizija se obavlja na \line \up0 \expndtw2\charscalex100 osnovu ugovora koji se zaklju\u269?uje u pismenoj formi.
Preduze\u263?e za reviziju \u353?alje pismo o \line \up0 \expndtw-4\charsc
alex100 anga\u382?ovanju svom klijentu pre po\u269?etka revizije, u kome
ga informi\u353?e o ciljevima, prirodi i \line \up0 \expndtw-3\charscalex1
00 obimu posla koji treba da se obavi. Obaveze revizora su: da izradi
izve\u353?taj o reviziji, da \line \up0 \expndtw-2\charscalex100 mi\u353?lj
enje o istinitosti i objektivnosti iskaza, obavesti upravu preduze\u263?
a o svim utvrenim \line \up0 \expndtw-2\charscalex100 slabostima i da predloge
za njihovo prevazila\u382?enje, naglasi sve specijalne zahteve i drugo. \par\pa
rd\qj \li1852\sb0\sl-225\slmult0 \par\pard\qj\li1852\ri1115\sb10\sl-225\slmult0
\up0 \expndtw0\charscalex102 Obaveze klijenta su: da sastavi ra\u269?unovodstven
e iskaze u skladu sa zakonima, da se stara o \line \up0 \expndtw-3\charscalex100
voenju adekvatnih ra\u269?unovodstvenih evidencija, da u\u269?ini do
stupnim sve evidencije i \line \up0 \expndtw0\charscalex100 odgovaraju\u26

3?e podatke revizoru.Kao i u slu\u269?aju kontrole, podela revizije se mo\u382?e
izvr\u353?iti prema \line \up0 \expndtw-3\charscalex100 razli\u269?itim kriter
ijumima: predmetu revizije, intenzitetu, periodu za koji se vr\u353?i, r
aspolo\u382?ivom \line \up0 \expndtw-4\charscalex100 vremenu i drugo. Meutim,
u savremenoj stru\u269?noj literaturi osnovna podela se vr\u353?i prema
\line \up0 \expndtw-1\charscalex100 organima revizije - na internu i eksternu r
eviziju.Karakter rada internog i eksternog revizora se \line \up0 \expndtw-1\cha
rscalex100 u mnogome razlikuju ali imaju iste ciljeve - da ocene i podnesu izve\
u353?taj o finansijskim iskazima \line \up0 \expndtw-1\charscalex100 i pouzdanos
ti njihovih podataka, da utvrde ta\u269?nost i integralnost knjigovodstvene evid
encije. \par\pard\qj \li1852\ri1175\sb229\sl-233\slmult0 \up0 \expndtw0\charscal
ex104 Interna revizija je ona revizija koju obavljaju lica zaposlena u privredno
m subjektu koje je \line \up0 \expndtw0\charscalex100 objekt revizije. Naj\u269?
e\u353?\u263?e se organizuje kao posebna funkcija u okviru preduze\u263?a, kao o
delenje \line \up0 \expndtw0\charscalex100 pod neposrednim rukovodstvom generaln
og direktora (predsednika kompanije). Ona u ve\u263?ini \line \up0 \expndtw-1\c
harscalex100 zemalja, kao i u na\u353?oj, nije propisana zakonom, pa njeno osniv
anje zavisi od potrebe i odluka \par\pard\ql \li6180\sb0\sl-253\slmult0 \par\par
d\ql\li6180\sb58\sl-253\slmult0 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf
6\f7\fs23 4/16
}
}}
}
0 \expndtw-1\charscalex100 \ul0\nosupersub\cf7\f8\fs19 odgovaraju\u263?ih organ
a upravljanja \u353?to je u direktnoj zavisnosti sa veli\u269?inom i s
lo\u382?eno\u353?\u263?u \up0 \expndtw-2\charscalex100 preduze\u263?a, odnosno n
jenom decentralizacijom. \par\pard\qj \li1852\ri1176\sb209\sl-230\slmult0 \up0 \
expndtw0\charscalex100 Eksterna revizija Pod eksternom revizijom se podraz
umeva ona revizija koju obavljaju \line \up0 \expndtw0\charscalex100 spoljni
organi, tj. lica koja nisu zaposlena u preduze\u263?u gde se vr\u353?i revizija
. Njen nastanak, kao \line \up0 \expndtw-1\charscalex100 oblika nadzora nad posl
ovanjem, je bio uslovljen razvojem privrede koji je doveo do stvaranja \par\pard
\qj \li1852\sb0\sl-226\slmult0 \par\pard\qj\li1852\ri1115\sb8\sl-226\slmult0 \up
0 \expndtw-2\charscalex100 krupnih preduze\u263?a koja nisu mogla samostaln
o da kontroli\u353?u sva zbivanja u okviru svoje \up0 \expndtw0\charscale
x102 delatnosti. Ona su prvo stvorila unutra\u353?nju kontrolu koja je obezbeival

a stalan pravilan tok \up0 \expndtw-1\charscalex100 poslovanja u preduze\u263?u,
a zatim uvela i eksterne organe koji su povremeno proveravali da li te \up0 \ex
pndtw-2\charscalex100 kontrole rade u skladu sa postavljenim ciljevima. \par\par
d\ql \li1852\sb0\sl-218\slmult0 \par\pard\ql\li1852\sb23\sl-218\slmult0 \up0 \ex
pndtw-2\charscalex100 Glavni razlozi za nastanak ove revizije su: \par\pard\qj \
li1852\ri1176\sb224\sl-240\slmult0 \up0 \expndtw0\charscalex102 1) stvaranje k
orporativnih oblika preduze\u263?a, koji su nastali od kapitala mnogobro
jnih \up0 \expndtw-1\charscalex100 investitora (akcionara) i koji \u269?esto kon
troli\u353?u velike ekonomske resurse \u353?irom sveta. \par\pard\qj \li1852\ri1
178\sb200\sl-240\slmult0\fi0 \up0 \expndtw0\charscalex100 2) mnogobrojni pojedin
ci su poveravali svoje u\u353?teevine korporacijama (kupovinom akcija), a \up0 \e
xpndtw-1\charscalex100 bio im je potreban uvid u kori\u353?\u263?enje investiran
og kapitala i o\u269?ekivani prinos. \par\pard\qj \li1852\sb0\sl-225\slmult0 \pa
r\pard\qj\li1852\ri1116\sb8\sl-225\slmult0 \up0 \expndtw0\charscalex100 3) ostva
reni zna\u269?ajan prihod od poreza na profit korporacija je za dr\u382?avu zna\
u269?io veliki fiskalni \up0 \expndtw-3\charscalex100 prihod, a re\u353?avao
se i problem nezaposlenosti, kontrola inflacije i uravnote\u382?ivanje p
latnog \up0 \expndtw0\charscalex103 bilansa.Svi ovi razlozi su uslovili da se u
prvi plan istakne pitanje kako dobiti jemstvo da su \up0 \expndtw0\charscalex100
iskazani podaci u finansijskim izve\u353?tajima realni i korektno prezentirani,
na \u353?ta je odgovor dat \up0 \expndtw-2\charscalex100 u reviziji izvr\u353?e
noj od strane nezavisnih javnih ra\u269?unoispitiva\u269?a. \par\pard\ql \li5661
\sb0\sl-299\slmult0 \par\pard\ql\li5661\sb175\sl-299\slmult0 \up0 \expndtw0\char
scalex109 \ul0\nosupersub\cf9\f10\fs26 Standardi \par\pard\qj \li1852\ri1175\sb5
6\sl-233\slmult0 \up0 \expndtw0\charscalex100 \ul0\nosupersub\cf7\f8\fs19 Po\u35
3?to revizorski izve\u353?taji predstavljaju zavr\u353?ni \u269?in u radu ekster
nih revizora, njihova vrednost \line \up0 \expndtw-1\charscalex100 ne zavisi sam
o od toga da li su prilikom njihovog sastavljanja po\u353?tovani odreeni zahtevi,
ve\u263? i \line \up0 \expndtw0\charscalex102 da li je ispitivanje, na osnovu k
oga se sastavljaju, izvr\u353?eno u skladu sa standardima revizije. \line \up0 \
expndtw0\charscalex102 Postoje jugoslovenski standardi, a standardi koje j
e izdao Komitet za reviziju \up0 \expndtw-2\charscalex100 (AICPA) \par\pard\
ql \li1852\sb0\sl-218\slmult0 \up0 \expndtw-2\charscalex100 prihva\u263?eni su k
ao meunarodni. \par\pard\ql \li1852\sb0\sl-218\slmult0 \par\pard\ql\li1852\sb25\s
l-218\slmult0 \up0 \expndtw-2\charscalex100 Prema njima standardi mogu biti: \pa
r\pard\qj \li1852\sb0\sl-220\slmult0 \par\pard\qj\li1852\ri1133\sb21\sl-220\slmu
lt0\fi0 \up0 \expndtw0\charscalex100 a) Op\u353?ti standardi zasnovani su na n
ezavisnosti i nepristrasnosti revizora u pogledu stavova \line \up0 \expndtw-3\c
harscalex100 o predmetima revizije, revizorskoj stru\u269?nosti \up0 \expndt
w-3\charscalex100 (ovla\u353?\u263?enosti), profesionalnoj etici i pru\u382?
anju \par\pard\qj \li1852\ri1177\sb20\sl-220\slmult0 \up0 \expndtw-1\charscalex1
00 du\u382?ne profesionalne pa\u382?nje, \u353?to treba da isklju\u269?i
svaku nemarnost ili materijalni propust \up0 \expndtw-2\charscalex100 revizo
ra. \par\pard\qj \li1852\ri1177\sb0\sl-230\slmult0 \up0 \expndtw0\charscalex102
b) Standardi koji se odnose na obavljanje rada podrazumevaju adekvatan
plan rada, \up0 \expndtw-1\charscalex100 detaljno prou\u269?avanje i ocena
interne kontrole i pribavljanje kompetentnih dokaza putem \up0 \expndtw-2
\charscalex100 inspekcije, posmatranja i raspitivanja. \par\pard\qj \li1852\ri11
16\sb4\sl-228\slmult0\fi0 \up0 \expndtw0\charscalex103 c) Standardi koji se
odnose na izve\u353?tavanje podrazumevaju da su izve\u353?taji sa\u269?in
jeni \line \up0 \expndtw-2\charscalex100 prema standardnim principima (i pro
veru da li su oni konzistentno primenjeni), prihvatiti \line \up0 \expndt
w0\charscalex102 obrazlo\u382?enja iz finansijskih izve\u353?taja, ako se sla\u3
82?u sa revizorskim nalazima, i uneti u izve\u353?taj \line \up0 \expndtw0\chars
calex100 mi\u353?ljenje o finansijskim izve\u353?tajima ili tvrdnju da se mi\u35
3?ljenje ne mo\u382?e izraziti (razlozi moraju \line \up0 \expndtw-1\charscalex1
00 da se iznesu u tom slu\u269?aju).Standardi treba da omogu\u263?e \u353?to bol
je poslovanje revizorskih ku\u263?a, \line \up0 \expndtw-4\charscalex100 kao i
preduze\u263?a u kojima vr\u353?e reviziju - pobolj\u353?anjem efikasnos
ti poslovanja i smanjenjem \line \up0 \expndtw-1\charscalex100 tro\u353?kova,

ve\u263?om a\u382?urno\u353?\u263?u i drugo. Meunarodni standardi su posebno zna
\u269?ajni, jer bi njihova \line \up0 \expndtw0\charscalex100 primena omogu\u263
?ila uporeivanje izve\u353?taja iz na\u353?e zemlje sa izve\u353?tajima iz inostr
anstva i lak\u353?u \line \up0 \expndtw-2\charscalex100 meunarodnu
komunikacij
u.
Njihova
primena
omogu\u263?ava
postizanje
i
odr\u382?avanje
\line \up0 \expndtw-1\charscalex100 jednoobraznog visokog kvaliteta revizorskog
rada kroz njihovu prakti\u269?nu i teorijsku obu\u269?enost, \line \up0 \expndt
w-1\charscalex100 da reviziju mogu obavljati sa pa\u382?njom i profesionalnim ra
suivanjem. \par\pard\ql \li1852\sb0\sl-218\slmult0 \par\pard\ql\li1852\sb23\sl-21
8\slmult0 \up0 \expndtw0\charscalex111 Korisnici izve\u353?taja \par\pard\qj \li
1852\ri1117\sb0\sl-230\slmult0 \up0 \expndtw-4\charscalex100 U uslovima tr\u38
2?i\u353?ne privrede raste zna\u269?aj revizije i ona dobija svoj pun
smisao. Ukoliko se \line \up0 \expndtw0\charscalex100 obezbedi da izve\u353?
taji revizije budu javno dostupni, za njih su zainteresovani: deoni\u26
9?ari \line \up0 \expndtw-1\charscalex100 (vlasnici), kreditori preduze\u263?a,
poslovni partneri, zaposleni i berze.Revizori potvruju da su \par\pard\ql \li6180
\sb84\sl-253\slmult0 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf6\f7\fs23 5
/16
}
}}
}
0 \expndtw0\charscalex100 \ul0\nosupersub\cf7\f8\fs19 ra\u269?unovodstveni iskaz
i realno i istinito iskazani, \u353?to omogu\u263?uje vlasnicima da donose valja
ne \up0 \expndtw-2\charscalex100 poslovne odluke u domenu upravlja\u269?kih funk
cija. \par\pard\qj \li1852\ri1176\sb206\sl-233\slmult0 \up0 \expndtw0\charscalex
102 Oni \u382?ele da se uvere da menad\u382?ment preduze\u263?a upravlja tako da
na najbolji na\u269?in ostvaruje \up0 \expndtw0\charscalex100 njihove poslovne
interese - da iskazana dobit bude \u353?to ve\u263?a i da se \u353?to realnije u
tvrdi rizi\u269?nost \up0 \expndtw0\charscalex100 njihovih ulaganja. Odluku o
izboru i razre\u353?enju revizora donosi Skup\u353?tina deoni\u269?ara
(u \up0 \expndtw-2\charscalex100 deoni\u269?arskim dru\u353?tvima), a revizorski
izve\u353?taj je njima adresovan. \par\pard\qj \li1852\ri1178\sb0\sl-220\slmult
0 \up0 \expndtw0\charscalex100 Revizor ne podnosi izve\u353?taj kreditorima
preduze\u263?a, ali u uslovima njegove dostupnosti, \line \up0 \expndtw-1\
charscalex100 kreditore bi prevashodno interesovao kvantitet i kvalitet poslovni
h sredstava korisnika kredita. \par\pard\qj \li1852\sb0\sl-228\slmult0 \par\pard

\qj\li1852\ri1116\sb4\sl-228\slmult0 \up0 \expndtw0\charscalex100 Ove informaci
je se nalaze u onom delu izve\u353?taja gde je prikazana struktura po
slovnih \up0 \expndtw-4\charscalex100 sredstava klijenata, a to je bilans
stanja.Zaposleni bi mogli da koriste podatke iz izve\u353?taja \up0 \expn
dtw0\charscalex102 revizije za procenu sigurnosti svojih radnih mesta, kroz visi
nu iskazane dobiti (naro\u269?ito kroz \line \up0 \expndtw-1\charscalex100 njen
o kretanje iz godine u godinu), kao i kvalitet iskazanih poslovnih sredstava koj
e preduze\u263?e \up0 \expndtw-4\charscalex100 iskazuje u bilansu stanja.Potv
rda revizora o realnosti i istinitosti iskazanih ra\u269?unovodstvenih \u
p0 \expndtw0\charscalex100 iskaza bi pomogla poslovnim partnerima da plani
raju svoju budu\u263?u poslovnu saradnju. \up0 \expndtw0\charscalex100 Reviz
orski izve\u353?taji bi pru\u382?ili u\u269?esnicima u transakcijama na
berzi pouzdanu osnovu za \up0 \expndtw-2\charscalex100 dono\u353?enje poslovn
ih odluka. \par\pard\ql \li5220\sb0\sl-299\slmult0 \par\pard\ql\li5220\sb175\sl299\slmult0 \up0 \expndtw0\charscalex109 \ul0\nosupersub\cf9\f10\fs26 Faze obavl
janja \par\pard\qj \li1852\ri1117\sb58\sl-230\slmult0 \up0 \expndtw0\charscalex1
00 \ul0\nosupersub\cf7\f8\fs19 Revizija se obi\u269?no obavlja u dve faze: predh
odna i zavr\u353?na revizija. Pre po\u269?etka revizije pravi \up0 \expndtw-4\ch
arscalex100 se detaljan plan revizije u kome se odreuju: revizorski tim, \
u353?ef tima, rukovodilac revizije i \up0 \expndtw-4\charscalex100 vreme pot
rebno za svaku od ra\u269?unovodstvenih sekcija-aplikacija. \par\pard\qj \li1852
\ri1118\sb230\sl-230\slmult0 \up0 \expndtw0\charscalex102 Prethodna revizija
U predhodnoj reviziji se vr\u353?e ispitivanja i ocene organiza
cije \up0 \expndtw0\charscalex100 ra\u269?unovodstvenog sistema i internih ra\u2
69?unovodstvenih kontrola, kao i njihovog funkcionisanja, \up0 \expndtw-1\charsc
alex100 u cilju planiranja obima daljih ispitivanja koja treba izvr\u353?iti pri
likom obavljanja zavr\u353?ne revizije. \up0 \expndtw-1\charscalex100 Rezultati
ispitivanja internih kontrola u prethodnoj reviziji sumiraju se i sa najva\u382?
nijih nalazima \up0 \expndtw-2\charscalex100 ovih ispitivanja, upoznaju organ
i upravljanja i poslovodni organ preduze\u263?a, kako bi bili u \up0 \e
xpndtw0\charscalex100 mogu\u263?nosti da preduzmu mere za otklanjanje eventualni
h problema, nepravilnosti i slabosti u \up0 \expndtw-2\charscalex100 funkcionisa
nju sistema internih ra\u269?unovodstvenih kontrola. \par\pard\qj \li1852\sb0\sl
-225\slmult0 \par\pard\qj\li1852\ri1175\sb10\sl-225\slmult0 \up0 \expndtw0\chars
calex102 Cilj ove revizije je da skrati vreme obavljanja naredne faze,
jer potvruje efikasnost \up0 \expndtw0\charscalex100 postavljenog ra\u269?unov
odstvenog sistema i sistema internih kontrola. Na ovaj na\u269?in se smanjuje \u
p0 \expndtw-1\charscalex100 pritisak na preduze\u263?e u vreme kada ono obavlja
ve\u263?i deo svojih ra\u269?unovodstvenih zadataka jer \up0 \expndtw0\charscale
x100 se interna kontrola neprekidno i efikasno sprovodi, a njeni eventualni nedo
staci otklanjaju pre \up0 \expndtw-2\charscalex100 kraja godine (pre sastavljanj
a godi\u353?njeg ra\u269?una). \par\pard\qj \li1852\sb0\sl-230\slmult0 \par\pard
\qj\li1852\ri1116\sb1\sl-230\slmult0\fi0 \up0 \expndtw-2\charscalex100 Zavr\u353
?na revizija Postupci zavr\u353?ne revizije obuhvataju: pregled evidencij
a i dokumentacije; \line \up0 \expndtw0\charscalex100 posmatranje popisa i
primena postupaka koje izvodi pravno lice; pribavljanje potrebnih \line \
up0 \expndtw-1\charscalex100 informacija od tre\u263?ih lica \up0 \expndtw-1\
charscalex100 (potvrda salda od kupaca, dobavlja\u269?a, kreditora); ponav
ljanje \par\pard\ql \li1852\sb0\sl-218\slmult0 \up0 \expndtw-2\charscalex100 pos
tupaka koje je obavilo pravno lice. \par\pard\qj \li1852\ri1116\sb17\sl-225\slmu
lt0 \up0 \expndtw0\charscalex100 Da bi se skratilo vreme potrebno za reviziju, m
ogu\u263?e je opredeliti se samo za vr\u353?enje revizije \line \up0 \expndtw0\c
harscalex100 godi\u353?njeg ra\u269?una (tj. samo za zavr\u353?nu reviziju) i t
ada se oslanja samo na pro\u353?irene postupke \line \up0 \expndtw-4\charscalex1
00 ispitivanja valjanosti - nivo testova se pove\u263?ava jer se ne ra
spola\u382?e informacijama koje su \line \up0 \expndtw0\charscalex100 interne
kontrole utvrdile. Odluka o ovome se donosi na osnovu preliminarnog upoznavanja
sa \line \up0 \expndtw-1\charscalex100 poslovanjem preduze\u263?a, brojem trans
akcija, brojem zaposlenih i organizacijom ra\u269?unovodstva. \par\pard\ql \li57
76\sb0\sl-299\slmult0 \par\pard\ql\li5776\sb175\sl-299\slmult0 \up0 \expndtw0\ch

arscalex112 \ul0\nosupersub\cf9\f10\fs26 Izve\u353?taj \par\pard\qj \li1852\ri11
16\sb58\sl-230\slmult0 \up0 \expndtw-1\charscalex100 \ul0\nosupersub\cf7\f8\fs19
Osnovni delovi izve\u353?taja o izvr\u353?enoj reviziji su: mi\u353?ljenje ovla
\u353?\u263?enog revizora; ra\u269?unovodstveni \up0 \expndtw0\charscalex100 isk
azi - bilans stanja, bilans uspeha, bilans tokova gotovine, iskaz o promenama na
kapitalu i \up0 \expndtw-1\charscalex100 rezervama; napomene uz ra\u269?unov
odstvene iskaze.Mi\u353?ljenje revizora sadr\u382?i: obim revizije \up0 \ex
pndtw-3\charscalex100 (navedeni ra\u269?unovodstveni iskazi koji su ispitiv
ani - bilans stanja, bilans uspeha), primenu \up0 \expndtw-3\charscalex100
Meunarodnih standarda revizije, osnove na kojima su ra\u269?unovodstveni
iskazi sastavljeni i \up0 \expndtw0\charscalex100 zaklju\u269?no mi\u353?ljen
je o tome da li su ra\u269?unovodstveni iskazi objektivno i istinito prikazali s
tanje \up0 \expndtw-2\charscalex100 imovine, kapitala, obaveza i rezultate poslo
vanja. \par\pard\ql \li6180\sb171\sl-253\slmult0 \up0 \expndtw-2\charscalex100 \
ul0\nosupersub\cf6\f7\fs23 6/16
}
}}
}
nsijska kontrola i revizija \par\pard\qj \li1852\sb0\sl-230\slmult0 \par\pard\qj
\li1852\ri1116\sb16\sl-230\slmult0 \up0 \expndtw0\charscalex100 \ul0\nosupersub\
cf7\f8\fs19 Postoje \u269?etiri osnovne vrste mi\u353?ljenja: pozitivno, m
i\u353?ljenje sa rezervom, uzdr\u382?avaju\u263?e i \up0 \expndtw-1\charscal
ex100 negativno. Zaklju\u269?no mi\u353?ljenje ovla\u353?\u263?enog revizora sad
r\u382?i obrazlo\u382?enje sa razlozima na osnovu \up0 \expndtw-2\charscalex100
kojih je dato. Napomene uz ra\u269?unovodstvene iskaze sadr\u382?e
obja\u353?njenja primenjenih \up0 \expndtw0\charscalex100 ra\u269?unovodstv
enih politika koje su kori\u353?\u263?ene za sastavljanje godi\u353?njeg ra\u269
?una, kao i podatke i \up0 \expndtw-2\charscalex100 informacije koje su sadr\u38
2?ane u iskazima. \par\pard\ql \li3657\sb0\sl-299\slmult0 \par\pard\ql\li3657\sb
174\sl-299\slmult0 \up0 \expndtw0\charscalex109 \ul0\nosupersub\cf9\f10\fs26 Pri
mena u osiguravaju\u263?im dru\u353?tvima \par\pard\qj \li1852\ri1115\sb61\sl-22
7\slmult0 \up0 \expndtw-1\charscalex100 \ul0\nosupersub\cf7\f8\fs19 Zbog zna\u26
9?aja osiguravaju\u263?ih dru\u353?tava i njihovog uticaja na finansijske tokove
u zemlji, provera \line \up0 \expndtw-3\charscalex100 i kontrola poslovanja
je rigoroznija i detaljnija. Postoje tri osnovna nivoa kontrole: intern
a \line \up0 \expndtw0\charscalex102 revizija, eksterna revizija i nadzor N
arodne banke Srbije. Obaveza interne revizije za \line \up0 \expndtw-3\cha

rscalex100 osiguravaju\u263?a dru\u353?tava je propisana Zakonom o osigura
nju (\u269?lan 135.-141) prema kom je \line \up0 \expndtw0\charscalex102 dr
u\u353?tvo za osiguranje du\u382?no da organizuje internu reviziju, koja je samo
stalna i nezavisna u \line \up0 \expndtw-1\charscalex100 obavljanju svojih poslo
va. Internu reviziju obavlja posebni organizacioni deo u dru\u353?tvu utvren \lin
e \up0 \expndtw-2\charscalex100 statutom koji za svoj rad neposredno odgov
ara nadzornom odboru dru\u353?tvaInterna revizija \line \up0 \expndtw-4\char
scalex100 dru\u353?tva za osiguranje sprovodi stalnu i sveobuhvatnu kontr
olu svih aktivnosti iz poslovanja \line \up0 \expndtw-5\charscalex100 dru\u3
53?tva, a naro\u269?ito: \par\pard\ql \li1852\sb0\sl-218\slmult0 \par\pard\ql\li
1852\sb23\sl-218\slmult0 \up0 \expndtw-1\charscalex100 1) kontinuirano pra\u263?
enje, proveru i unapreenje sistema rada u dru\u353?tvu za osiguranje; \par\pard\q
j \li1852\sb0\sl-220\slmult0 \par\pard\qj\li1852\ri1177\sb21\sl-220\slmult0 \up0
\expndtw0\charscalex102 2) identifikaciju rizika kojima je dru\u353?tvo za osig
uranje izlo\u382?eno ili se mo\u382?e o\u269?ekivati da bude \up0 \expndtw-2\cha
rscalex100 izlo\u382?eno; \par\pard\ql \li1852\sb0\sl-218\slmult0 \par\pard\ql\l
i1852\sb24\sl-218\slmult0 \up0 \expndtw-1\charscalex100 3) ocenu i vrednovanje u
spostavljenog sistema interne kontrole; \par\pard\qj \li1852\sb0\sl-228\slmult0
\par\pard\qj\li1852\ri1115\sb6\sl-228\slmult0 \up0 \expndtw0\charscalex100 4) iz
davanje odgovaraju\u263?ih preporuka za otklanjanje uo\u269?enih nepravilnosti i
nedostataka i za \up0 \expndtw-1\charscalex100 unapreenje primenjenih postup
aka i sistema rada. Pod sistemom interne kontrole \up0 \expndtw-1\
charscalex100 podrazumevaju se odgovaraju\u263?e procedure, postupci i rad
nje, koje je uprava dru\u353?tva za \up0 \expndtw0\charscalex100 osiguranje
du\u382?na da organizuje na na\u269?in koji odgovara prirodi, slo\u382?enosti i
rizi\u269?nosti posla, kao \up0 \expndtw-2\charscalex100 i promenama uslova
poslovanja dru\u353?tva za osiguranje koje se mogu predvideti, a u cil
ju \up0 \expndtw-3\charscalex100 spre\u269?avanja nepravilnosti i nezakonitosti
u poslovanju dru\u353?tva. \par\pard\qj \li1852\sb0\sl-228\slmult0 \par\pard\qj\
li1852\ri1116\sb5\sl-228\slmult0 \up0 \expndtw0\charscalex104 Interna
revizij
a
kontroli\u353?e
i
procenjuje:
postupke
i
organizaciju
oba
vljanja \up0 \expndtw0\charscalex102 ra\u269?unovodstvenih
poslova
i
po
uzdanost
i
a\u382?urnost
finansijskih
i
upravlja\u269?kih \up0 \e
xpndtw-2\charscalex100 informacija.Godi\u353?njim planom rada interne revizi
je utvruju se planirane aktivnosti interne \up0 \expndtw0\charscalex100 revi
zije, a naro\u269?ito oblasti poslovanja u kojima \u263?e interna revizija izvr\
u353?iti kontrolu poslovanja i \up0 \expndtw-1\charscalex100 rokove za izvr\u353
?enje planiranih aktivnosti. Predmet eksterne revizije predstavljaju bilans stan
ja, \up0 \expndtw-1\charscalex100 bilans uspeha, izve\u353?taj o tokovima gotovi
ne i izve\u353?taj o promenama kapitala. \par\pard\qj \li1852\sb0\sl-230\slmult0
\par\pard\qj\li1852\ri1173\sb1\sl-230\slmult0 \up0 \expndtw0\charscalex100 Za m
erilo istinitosti i objektivnosti ra\u269?unovodstvenih izve\u353?taja uzima se
njihova saglasnost sa \up0 \expndtw0\charscalex100 Zakonom o ra\u269?unovods
tvu i ra\u269?unovodstvenim standardima. Prema Meunarodnim \up0 \expndt
w-2\charscalex100 standardima, cilj revizije je u tome da se revizor uv
eri da su prikazani ra\u269?unovodstveni \up0 \expndtw-1\charscalex100 izve\
u353?taji, po svim materijalno zna\u269?ajnim \u269?injenicama, sastavljen
i u skladu sa propisanim \up0 \expndtw-2\charscalex100 pravilima ra\u269?uno
vodstvenog izve\u353?tavanja. \par\pard\qj \li1852\ri1116\sb0\sl-230\slmult0 \up
0 \expndtw0\charscalex100 To zna\u269?i da pravno lice sastavlja ra\u269?unovods
tvene izve\u353?taje u skladu sa propisanim pravilima \up0 \expndtw0\charscalex1
00 ra\u269?unovodstvenog izve\u353?tavanja (u skladu sa Zakonom o ra\u269?unovo
dstvu i reviziji) i snosi svu \up0 \expndtw-5\charscalex100 odgovornost za nji
hovu istinitost, dok revizor samo, na osnovu revizije koju je izvr\u35
3?io, daje \up0 \expndtw0\charscalex100 izve\u353?taj u kome jasno navodi
da li su ti zakonski zahtevi ispunjeni.Eksterna revizija u \up0 \expndtw
0\charscalex100 osiguravaju\u263?im dru\u353?tvima se sprovodi na sli\u269?
an na\u269?in kao i svim drugim preduze\u263?ima. \up0 \expndtw0\charscale
x100 Specifi\u269?nost delatnosti osiguranja je u tome \u353?to se zahtevaju dod
atne kontrole koje sprovode \up0 \expndtw-2\charscalex100 ovla\u353?\u263?eni ak

tuari a odnose se na: \par\pard\ql \li1852\sb210\sl-218\slmult0 \up0 \expndtw-1\
charscalex100 1) na\u269?in izra\u269?unavanja tarifa premija; \par\pard\ql \li1
852\sb23\sl-218\slmult0 \up0 \expndtw-1\charscalex100 2) formiranje tehni\u269?k
e rezerve; \par\pard\qj \li1852\ri1927\sb0\sl-240\slmult0 \up0 \expndtw-1\charsc
alex100 3) akte poslovne politike u postupku njihovog dono\u353?enja, odnosno u
postupku izmena i \up0 \expndtw-2\charscalex100 dopuna i primeni akata poslovne
politike; \par\pard\ql \li1852\sb1\sl-196\slmult0 \up0 \expndtw-2\charscalex100
4) finansijske izve\u353?taje i godi\u353?nji izve\u353?taj o poslovanju dru\u35
3?tva; \par\pard\ql \li6180\sb0\sl-253\slmult0 \par\pard\ql\li6180\sb0\sl-253\sl
mult0 \par\pard\ql\li6180\sb51\sl-253\slmult0 \up0 \expndtw-4\charscalex100 \ul0
\nosupersub\cf6\f7\fs23 7/16
}
}}
}
\li1852\sb38\sl-218\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf7\f8
\fs19 5) izve\u353?taj o sprovoenju politike saosiguranja i reosiguranja; \par\pa
rd\ql \li1852\sb23\sl-218\slmult0 \up0 \expndtw-1\charscalex100 6) obra\u269?un
matemati\u269?ke rezerve \par\pard\ql \li1852\sb3\sl-218\slmult0 \up0 \expndtw-2
\charscalex100 7) prenos portfelja osiguranja i8) obra\u269?un margine solventno
sti. \par\pard\ql \li5503\sb0\sl-299\slmult0 \par\pard\ql\li5503\sb177\sl-299\sl
mult0 \up0 \expndtw0\charscalex108 \ul0\nosupersub\cf9\f10\fs26 Nadzor NBS \par\
pard\qj \li1852\ri1116\sb58\sl-230\slmult0 \up0 \expndtw-1\charscalex100 \ul0\no
supersub\cf7\f8\fs19 Nadzor nad obavljanjem delatnosti osiguranja vr\u353?i Naro
dna banka Srbije u cilju za\u353?tite interesa \line \up0 \expndtw-1\charscalex1
00 osiguranika i drugih korisnika osiguranja. Osim toga, NBS izdaje dozvole za o
bavljanje poslova \line \up0 \expndtw0\charscalex100 osiguranja, reosiguranja,
posredovanja i zastupanja u osiguranju i poslova neposredno \line \up0 \
expndtw-4\charscalex100 povezanih sa poslovima osiguranja, daje saglasnost
na akte i radnje propisane Zakonom o \line \up0 \expndtw-1\charscalex100
osiguranju, donosi akte propisane Zakonom, obrauje statisti\u269?ke i druge podat
ke, vodi registre \line \up0 \expndtw0\charscalex100 u skladu sa Zakonom i razma
tra prigovore osiguranika, korisnika osiguranja i tre\u263?ih o\u353?te\u263?eni
h \line \up0 \expndtw-1\charscalex100 lica na rad dru\u353?tava za osiguranje i
drugih lica koja obavljaju delatnost osiguranja. \par\pard\qj \li1852\ri1115\sb2
12\sl-228\slmult0 \up0 \expndtw-2\charscalex100 NBS posreduje u re\u353?avanj
u od\u353?tetnog zahteva radi spre\u269?avanja nastanka spora iz osnova

\line \up0 \expndtw-3\charscalex100 osiguranja, razmatra prigovore osiguranik
a, korisnika osiguranja i tre\u263?ih o\u353?te\u263?enih lica i \u353?titi
\line \up0 \expndtw-4\charscalex100 prava i interese tih lica.NBS podnosi
Narodnoj skup\u353?tini Republike Srbije, najmanje jednom \line \up0 \expn
dtw-2\charscalex100 godi\u353?nje, izve\u353?taj o stanju na tr\u382?i\u353
?tu osiguranja, koji sadr\u382?i podatke o obimu poslovanja \line \up0 \e
xpndtw-2\charscalex100 dru\u353?tava za osiguranje po vrstama osiguranja,
stepenu a\u382?urnosti u isplati \u353?teta, iznosu i \line \up0 \expndtw0
\charscalex100 strukturi kapitala, kretanju ostvarene likvidnosti i solven
tnosti, ostvarenoj efikasnosti u \line \up0 \expndtw0\charscalex100 poslovanj
u (produktivnosti, ekonomi\u269?nosti i rentabilnosti) i o drugim pitanjima od
zna\u269?aja za \line \up0 \expndtw-1\charscalex100 ocenu stanja na tr\u382?i\u3
53?tu osiguranja.Nadzor nad poslovanjem dru\u353?tva za osiguranje vr\u353?i se:
\par\pard\qj \li1852\sb0\sl-230\slmult0 \par\pard\qj\li1852\ri1177\sb1\sl-230\s
lmult0\fi0 \up0 \expndtw-1\charscalex100 1) posrednom kontrolom, odnosno pri
kupljanjem, pra\u263?enjem i proveravanjem izve\u353?taja i \up0 \expndtw0\
charscalex102 obave\u353?tenja dru\u353?tva za osiguranje koje je u skladu sa od
redbama Zakona dru\u353?tvo du\u382?no da \up0 \expndtw-2\charscalex100 dostavlj
a NBS i \par\pard\ql \li1852\sb0\sl-218\slmult0 \par\pard\ql\li1852\sb22\sl-218\
slmult0 \up0 \expndtw-2\charscalex100 2) neposrednom kontrolom nad poslovanjem d
ru\u353?tva za osiguranje. \par\pard\qj \li1852\sb0\sl-240\slmult0 \par\pard\qj\
li1852\ri1119\sb204\sl-240\slmult0 \up0 \expndtw-3\charscalex100 U vr\u353?enju
nadzora nad poslovanjem dru\u353?tva za osiguranje, inspektor osiguranj
a kontrolom \up0 \expndtw-4\charscalex100 utvruje (\u269?lan149. Zakona o osigur
anju): \par\pard\ql \li1852\sb0\sl-218\slmult0 \par\pard\ql\li1852\sb21\sl-218\s
lmult0 \up0 \expndtw-2\charscalex100 1) pravilnost utvrivanja i izra\u269?unavanj
a tehni\u269?ke reserve; \par\pard\ql \li1852\sb0\sl-218\slmult0 \par\pard\ql\li
1852\sb5\sl-218\slmult0 \up0 \expndtw-1\charscalex100 2) pravilnost deponovanja
i ulaganja sredstava tehni\u269?kih rezervi; \par\pard\ql \li1852\sb0\sl-218\slm
ult0 \par\pard\ql\li1852\sb25\sl-218\slmult0 \up0 \expndtw-1\charscalex100 3) ob
ezbeenje garantne rezerve dru\u353?tva; \par\pard\ql \li1852\sb0\sl-218\slmult0 \
par\pard\ql\li1852\sb25\sl-218\slmult0 \up0 \expndtw-2\charscalex100 4) pravilno
st deponovanja i ulaganja sredstava garantne rezerve; \par\pard\ql \li1852\sb0\s
l-218\slmult0 \par\pard\ql\li1852\sb25\sl-218\slmult0 \up0 \expndtw-1\charscalex
100 5) obezbeenje margine solventnosti; \par\pard\ql \li1852\sb0\sl-218\slmult0 \
par\pard\ql\li1852\sb25\sl-218\slmult0 \up0 \expndtw-2\charscalex100 6) pravilno
st obra\u269?una \u353?teta i pridr\u382?avanje rokova za isplatu \u353?teta; \p
ar\pard\ql \li1852\sb0\sl-218\slmult0 \par\pard\ql\li1852\sb25\sl-218\slmult0 \u
p0 \expndtw-1\charscalex100 7) pravilnost primene uslova osiguranja i tarifa pre
mija i \par\pard\ql \li1852\sb0\sl-218\slmult0 \par\pard\ql\li1852\sb5\sl-218\sl
mult0 \up0 \expndtw-1\charscalex100 8) ta\u269?nost finansijskih i drugih izve\u
353?taja koje dru\u353?tvo sa\u269?injava. \par\pard\qj \li1852\ri1177\sb224\sl240\slmult0 \up0 \expndtw0\charscalex100 NBS se mo\u382?e saglasiti sa mi\u353?l
jenjem ovla\u353?\u263?enog aktuara ili sa izve\u353?tajem o obavljenoj reviziji
\up0 \expndtw-2\charscalex100 ili da ima svoje mi\u353?ljenje, o \u269?emu obav
e\u353?tava dru\u353?tvo za osiguranje. \par\pard\ql \li6180\sb0\sl-253\slmult0
\par\pard\ql\li6180\sb0\sl-253\slmult0 \par\pard\ql\li6180\sb0\sl-253\slmult0 \p
ar\pard\ql\li6180\sb0\sl-253\slmult0 \par\pard\ql\li6180\sb0\sl-253\slmult0 \par
\pard\ql\li6180\sb0\sl-253\slmult0 \par\pard\ql\li6180\sb0\sl-253\slmult0 \par\p
ard\ql\li6180\sb139\sl-253\slmult0 \up0 \expndtw-4\charscalex100 \ul0\nosupersub
\cf6\f7\fs23 8/16
}

}}
}
\li4970\sb186\sl-345\slmult0 \up0 \expndtw0\charscalex111 \ul0\nosupersub\cf8\f9
\fs30 Revizijski dokazi \par\pard\qj \li1852\sb0\sl-220\slmult0 \par\pard\qj\li1
852\ri1115\sb99\sl-220\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf7
\f8\fs19 Prema Medunarodnim standardima revizije, revizijski dokaz predsta
vlja informacije koje je \up0 \expndtw-2\charscalex100 revizor pribavio u vez
i sa izvodenjem zaklju\u269?aka na kojima se zasniva mi\u353?ljenje revizora. \p
ar\pard\ql \li1852\sb0\sl-218\slmult0 \par\pard\ql\li1852\sb84\sl-218\slmult0 \u
p0 \expndtw-1\charscalex100 Da bi se neka informacija mogla smatrati dokazom, on
a mora zadovoljiti slede\u263?e kriterijume: \par\pard\ql \li1852\sb0\sl-218\slm
ult0 \par\pard\ql\li1852\sb5\sl-218\slmult0 \up0 \expndtw0\charscalex100 a) dovo
ljnost \par\pard\ql \li1852\sb34\sl-253\slmult0 \up0 \expndtw0\charscalex100 b)
relevantnost\ul0\nosupersub\cf11\f12\fs23 i \par\pard\ql \li1852\sb16\sl-218\sl
mult0 \up0 \expndtw0\charscalex100 \ul0\nosupersub\cf7\f8\fs19 c) pouzdanost. \p
ar\pard\qj \li1852\ri1117\sb213\sl-230\slmult0\fi0 \up0 \expndtw0\charscalex100
Dovoljnost. Dovoljnost dokaza je kvantitativno obele\u382?je tj. merilo obima pr
ibavljenih dokaza. \up0 \expndtw-3\charscalex100 Procena kolicine dokaza k
oja se mo\u382?e smatrati dovoljnom za formiranje mi\u353?ljenja o
\up0 \expndtw-3\charscalex100 finansijskim izve\u353?tajima klijenta je rezulta
t subjektivnog rasudivanja revizora. \par\pard\qj \li1852\ri1116\sb230\sl-230\sl
mult0 \up0 \expndtw-2\charscalex100 Relevantnost. Pod relevantno\u353?\u263?u
revizijskih dokaza se podrazumeva mogu\u263?nost dokaza da \line \up0 \ex
pndtw0\charscalex100 uti\u269?u na revizijsko mi\u353?ljenje. Informacija se mo\
u382?e smatrati revizijskim dokazom samo ako je u \line \up0 \expndtw-1\charscal
ex100 stanju da rasvetli da li su ra\u269?unovodstvene informacije \up0 \
expndtw-1\charscalex100 (u smislu tvrdnji u finansijskim \par\pard\ql \li185
2\sb0\sl-218\slmult0 \up0 \expndtw-2\charscalex100 izve\u353?tajima) istinite i
objektivne. \par\pard\qj \li1852\sb0\sl-220\slmult0 \par\pard\qj\li1852\ri1180\s
b61\sl-220\slmult0 \up0 \expndtw0\charscalex103 Pouzdanost. Relevantnost dokaza
mo\u382?e da postoji jedino ako je dokazni materijal pouzdan. \up0 \expndtw-2\ch
arscalex100 Razlicite informacije nemaju isti stepen pouzdanosti. \par\pard\ql \
li1852\sb0\sl-218\slmult0 \par\pard\ql\li1852\sb24\sl-218\slmult0 \up0 \expndtw2\charscalex100 Osnovna pravila u vrednovanju pouzdanosti dokaza su sledeca: \pa
r\pard\ql \li1852\sb0\sl-218\slmult0 \par\pard\ql\li1852\sb25\sl-218\slmult0 \up
0 \expndtw-1\charscalex100 1) revizijski dokaz iz eksternih izvora je daleko pou
zdaniji od dokaza iz internih \par\pard\qj \li1852\ri1120\sb0\sl-240\slmult0 \up
0 \expndtw-4\charscalex100 izvora (izvod banke o stanju na racunu klijent
a revizije je, na primer,daleko pouzdaniji od \up0 \expndtw-5\charscalex10
0 prodajne fakture), \par\pard\qj \li1852\sb0\sl-220\slmult0 \par\pard\qj\li1852
\ri2331\sb1\sl-220\slmult0 \up0 \expndtw-1\charscalex100 2) dokazi koje revizor
kreira vlastitim istra\u382?ivanjem je pouzdaniji od dokaza koji su \up0 \expndt
w-2\charscalex100 pribavljeni iz drugih izvora, \par\pard\ql \li1852\sb0\sl-218\
slmult0 \par\pard\ql\li1852\sb24\sl-218\slmult0 \up0 \expndtw-2\charscalex100 3)

dokumentovani revizijski dokaz je pouzdaniji od usmenog izlaganja, \par\pard\qj
\li1852\sb0\sl-230\slmult0 \par\pard\qj\li1852\ri1180\sb3\sl-230\slmult0 \up0 \
expndtw0\charscalex100 4) revizijski dokaz je pouzdaniji ukoliko su delovi dokaz
a koji su prikupljeni iz razlicitih izvora, \up0 \expndtw-1\charscalex100 meduso
bno saglasni. Suprotno, nekonzistentnost dokaza prikupljenih iz jednog i
zvora sa \up0 \expndtw-1\charscalex100 dokazima iz drugih izvora smanjuje njiho
vu pouzdanost. \par\pard\ql \li4800\sb0\sl-345\slmult0 \par\pard\ql\li4800\sb150
\sl-345\slmult0 \up0 \expndtw0\charscalex111 \ul0\nosupersub\cf8\f9\fs30 Revizij
ski postupci \par\pard\qj \li1852\sb0\sl-240\slmult0 \par\pard\qj\li1852\ri1120\
sb62\sl-240\slmult0\fi0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf7\f8\fs1
9 Postupci koje revizor razvija sa ciljem prikupljanja revizijskih dokaz
a nazivaju se revizijski \up0 \expndtw-4\charscalex100 postupci. Revizor prik
uplja revizijske dokaze kombinovanjem postupaka: \par\pard\ql \li1852\sb0\sl-218
\slmult0 \par\pard\ql\li1852\sb21\sl-218\slmult0 \up0 \expndtw0\charscalex100 a)
inspekcije, \par\pard\ql \li1852\sb3\sl-218\slmult0 \up0 \expndtw0\charscalex10
0 b) posmatranja, \par\pard\ql \li1852\sb3\sl-218\slmult0 \up0 \expndtw-1\charsc
alex100 c) ispitivanja (i konfirmacije), \par\pard\ql \li1852\sb23\sl-218\slmult
0 \up0 \expndtw-1\charscalex100 d) ponovnog izvodenja (i ra\u269?unske kontrole)
i \par\pard\ql \li1852\sb10\sl-233\slmult0 \up0 \expndtw-1\charscalex100 e) ana
liti\u269?kih postupaka\ul0\nosupersub\cf6\f7\fs23 . \par\pard\ql \li1852\sb0\sl
-218\slmult0 \par\pard\ql\li1852\sb42\sl-218\slmult0\tx6828 \up0 \expndtw-1\char
scalex100 \ul0\nosupersub\cf7\f8\fs19 a) Inspekcija. Inspekcija predstavlj
a pregled \tab \up0 \expndtw-3\charscalex100 (li\u269?ni uvid) ra\u269?uno
vodstvene evidencije, \par\pard\qj \li1852\ri1180\sb0\sl-240\slmult0 \up0 \exp
ndtw0\charscalex100 dokumenata i materijalnih sredstava preduzeca klijenta. Kor
isti se za prikupljanje revizijskih \up0 \expndtw-2\charscalex100 dokaza ukoli
ko postoji dokumentacioni dokaz o poslovnim dogaajima. \par\pard\qj \li1852\ri118
0\sb184\sl-240\slmult0 \up0 \expndtw0\charscalex100 b) Posmatranje. Posmatranje
se sastoji od prisustvovanja izvoenju aktivnosti drugih osoba. \line \up0 \expndt
w-1\charscalex100 Za razliku od inspekcije koja predstavlja li\u269?nu proveru o
d strane revizora, kod posmatranja \par\pard\ql \li6180\sb30\sl-253\slmult0 \up0
\expndtw-4\charscalex100 \ul0\nosupersub\cf6\f7\fs23 9/16
}
}}
}
g10}{\bkmkend Pg10}\par\pard\ql \li1967\sb0\sl-253\slmult0 \par\pard\ql\li1967\s
b178\sl-253\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf6\f7\fs23 Fi
nansijska kontrola i revizija \par\pard\qj \li1852\sb0\sl-230\slmult0 \par\pard\
qj\li1852\ri1175\sb16\sl-230\slmult0 \up0 \expndtw0\charscalex100 \ul0\nosupersu

b\cf7\f8\fs19 revizor samo nadgleda aktivnosti, i to pre svega one iza kojih ne
ostaje trag u dokumentaciji \up0 \expndtw0\charscalex100 koji revizor mo\u382?e
naknadno verifikovati (npr. prisustvo inventaru). Posmatranje se koristi za \up
0 \expndtw-2\charscalex100 proveru funkcionisanja internih kontrola. \par\pard\q
j \li1852\sb0\sl-226\slmult0 \par\pard\qj\li1852\ri1178\sb8\sl-226\slmult0\fi0 \
up0 \expndtw0\charscalex100 c) Ispitivanje i konfirmacija. Ispitivanje
uklju\u269?uje usmeno ili pismeno prikupljanje \up0 \expndtw-1\charscal
ex100 informacija od stru\u269?nih lica u okviru ili van preduze\u263?a.
Konfirmacija je specifi\u269?na forma \up0 \expndtw0\charscalex102 ispitiva
nja koja mogucuje revizoru da prikupi informacije direktno od nezavisnih izvora
izvan \up0 \expndtw-2\charscalex100 organizacije klijenta. \par\pard\qj \li1852\
sb0\sl-226\slmult0 \par\pard\qj\li1852\ri1116\sb9\sl-226\slmult0 \up0 \expndtw0\
charscalex102 d) Ponovno izvodenje. Ponovno izvoenje je postupak provere ra\u269?
unske ta\u269?nosti podataka iz \up0 \expndtw-3\charscalex100 izvornih dokumen
ata i ra\u269?unovodstvenih evidencija i ta\u269?nosti usagla\u353?a
vanja evidencije \up0 \expndtw0\charscalex100 ponovnim ra\u269?unanjem od stra
ne revizora (\u353?to predstavlja ra\u269?unsku kontrolu), kao i izvoenje \up0 \
expndtw-2\charscalex100 kontrolnih postupaka radi li\u269?nog uvida revizora u n
jihovu efektivnost. \par\pard\ql \li1852\sb0\sl-218\slmult0 \par\pard\ql\li1852\
sb23\sl-218\slmult0\tx6424 \up0 \expndtw0\charscalex106 e) Analiticki postupci
. Analiticki postupci \tab \up0 \expndtw0\charscalex100 obuhvataju analizu zn
acajnih pokazatelja i \par\pard\qj \li1852\ri1117\sb21\sl-220\slmult0 \up0 \ex
pndtw0\charscalex100 trendova, uklju\u269?ujuci i istra\u382?ivanje fluktuac
ija. Ovde je va\u382?no napomenuti da analiticki \up0 \expndtw-3\charscalex
100 postupci nisu direktan dokaz o postojanju pogre\u353?nih iskaza u f
inansijskim izve\u353?tajima ve\u263? \up0 \expndtw-3\charscalex100 samo ukazu
ju na pove\u263?an rizik postojanja pogre\u353?nih knji\u382?enja. \par\pard\qj
\li1852\ri1177\sb224\sl-240\slmult0 \up0 \expndtw0\charscalex100 Aktivnosti na p
rikupljanju revizijskih dokaza se prema nameni mogu grupisati u dve kategorije \
up0 \expndtw-2\charscalex100 revizijskih testova. \par\pard\ql \li1852\sb0\sl-21
8\slmult0 \par\pard\ql\li1852\sb1\sl-218\slmult0 \up0 \expndtw-2\charscalex100 T
o su: \par\pard\ql \li1852\sb0\sl-218\slmult0 \par\pard\ql\li1852\sb25\sl-218\sl
mult0 \up0 \expndtw-1\charscalex100 1) kontrolni testovi i \par\pard\ql \li1852\
sb23\sl-218\slmult0 \up0 \expndtw-1\charscalex100 2) su\u353?tinski testovi \par
\pard\qj \li1852\sb0\sl-226\slmult0 \par\pard\qj\li1852\sb0\sl-226\slmult0 \par\
pard\qj\li1852\ri1151\sb44\sl-226\slmult0 \up0 \expndtw-2\charscalex100 Kontroln
i testovi se vr\u353?e radi dobijanja revizijskih dokaza o efikasnosti
strukture sistema \up0 \expndtw0\charscalex102 interne kontrole, tj. da li je
taj sistem struktuiran na nacin koji je pogodan za sprecavanje ili \up0 \expndtw
-2\charscalex100 otkrivanje i ispravku materijalno znacajnih gre\u353?aka;
kao i funkcionisanja sistema internih \up0 \expndtw-2\charscalex100 kontrol
a tokom citavog perioda. \par\pard\qj \li1852\sb0\sl-220\slmult0 \par\pard\qj\li
1852\ri1179\sb19\sl-220\slmult0\fi0 \up0 \expndtw0\charscalex100 Su\u353?tinski
testovi su provere koje se vr\u353?e u cilju pribavljanja revizijskih dokaza rad
i otkrivanja \up0 \expndtw-2\charscalex100 materijalno znacajnih gre\u353?aka u
finansijskim izve\u353?tajima. \par\pard\ql \li1898\sb0\sl-218\slmult0 \par\pard
\ql\li1898\sb64\sl-218\slmult0 \up0 \expndtw-2\charscalex100 Postoje dve vrste o
vih testova: \par\pard\ql \li1852\sb0\sl-218\slmult0 \par\pard\ql\li1852\sb5\sl218\slmult0 \up0 \expndtw-1\charscalex100 1) provera poslovnih dogadaja (transak
cija) \par\pard\ql \li1852\sb23\sl-218\slmult0 \up0 \expndtw-1\charscalex100 2)
provera stanja na racunima (testovi detalja) i \par\pard\ql \li1852\sb3\sl-218\s
lmult0 \up0 \expndtw-1\charscalex100 3) analiticki postupci \par\pard\ql \li4617
\sb0\sl-345\slmult0 \par\pard\ql\li4617\sb173\sl-345\slmult0 \up0 \expndtw0\char
scalex110 \ul0\nosupersub\cf8\f9\fs30 Radni papiri revizora \par\pard\qj \li1852
\ri1118\sb50\sl-230\slmult0 \up0 \expndtw0\charscalex100 \ul0\nosupersub\cf7\f8\
fs19 Radni papiri (dokumentacija) predstavljaju materijal koji revizor prikuplja
ili priprema u toku \up0 \expndtw-3\charscalex100 obavljanja revizije. Obaveze
revizora u pogledu radnih papira regulisana su Medunarodnim \up0 \expnd
tw-4\charscalex100 standardom revizije . \par\pard\ql \li1852\sb0\sl-218\slmult0
\par\pard\ql\li1852\sb22\sl-218\slmult0 \up0 \expndtw-2\charscalex100 Namena ra

dnih papira: \par\pard\ql \li2697\sb3\sl-218\slmult0 \up0 \expndtw-1\charscalex1
00 1)\ul0\nosupersub\cf12\f13\fs19 \ul0\nosupersub\cf7\f8\fs19 poma\u382?u u p
laniranju i obavljanju revizije (npr. radni papiri prethodnih revizija) \par\par
d\ql \li2697\sb23\sl-218\slmult0 \up0 \expndtw-2\charscalex100 2)\ul0\nosupersub
\cf12\f13\fs19 \ul0\nosupersub\cf7\f8\fs19 slu\u382?e za evidentiranje revizij
skih dokaza \par\pard\ql \li2697\sb3\sl-218\slmult0 \up0 \expndtw-2\charscalex10
0 3)\ul0\nosupersub\cf12\f13\fs19 \ul0\nosupersub\cf7\f8\fs19 kao dokaz da je
revizija obavljena u skladu sa MSR \par\pard\ql \li2697\sb3\sl-218\slmult0 \up0
\expndtw-2\charscalex100 4)\ul0\nosupersub\cf12\f13\fs19 \ul0\nosupersub\cf7\f8
\fs19 poma\u382?u u nadzoru, pregledu i koordinaciji posla \par\pard\ql \li2697
\sb23\sl-218\slmult0 \up0 \expndtw-2\charscalex100 5)\ul0\nosupersub\cf12\f13\fs
19 \ul0\nosupersub\cf7\f8\fs19 za konacno formiranje mi\u353?ljenja \par\pard\
ql \li6124\sb0\sl-253\slmult0 \par\pard\ql\li6124\sb0\sl-253\slmult0 \par\pard\q
l\li6124\sb0\sl-253\slmult0 \par\pard\ql\li6124\sb0\sl-253\slmult0 \par\pard\ql\
li6124\sb82\sl-253\slmult0 \up0 \expndtw-5\charscalex100 \ul0\nosupersub\cf6\f7\
fs23 10/16
}
}}
}
qj\li1852\ri1176\sb16\sl-230\slmult0\fi0 \up0 \expndtw0\charscalex103 \ul0\nosup
ersub\cf7\f8\fs19 Obim radnih papira treba da bude toliki da obuhvati ono \u35
3?to bi omogu\u263?ilo nekom drugom \up0 \expndtw0\charscalex100 revizoru (koj
i nema iskustva u reviziji datog klijenta) da razume obavljeni posao, ali da rad
ni \up0 \expndtw-2\charscalex100 papiri ne budu previ\u353?e detaljni. \par\pard
\ql \li2191\sb0\sl-218\slmult0 \par\pard\ql\li2191\sb22\sl-218\slmult0 \up0 \exp
ndtw-2\charscalex100 \ul0\nosupersub\cf13\f14\fs19 \u-3913?\ul0\nosupersub\cf12\
f13\fs19 \ul0\nosupersub\cf7\f8\fs19
Standardizacija i automatizacija radnih
papira \par\pard\ql \li2191\sb3\sl-218\slmult0 \up0 \expndtw-2\charscalex100 \u
l0\nosupersub\cf13\f14\fs19 \u-3913?\ul0\nosupersub\cf12\f13\fs19 \ul0\nosupers
ub\cf7\f8\fs19
Kori\u353?cenje dokumentacije pripremljene od strane klijenta
\par\pard\ql \li1852\sb0\sl-218\slmult0 \par\pard\ql\li1852\sb0\sl-218\slmult0 \
par\pard\ql\li1852\sb27\sl-218\slmult0 \up0 \expndtw-2\charscalex100 Organizacij
a radnih papira: \par\pard\qj \li1852\ri1179\sb224\sl-240\slmult0 \up0 \expndtw0
\charscalex100 1. Stalni dosije. Stalni dosije treba da sadr\u382?i dokumente iz
prethodnih revizija kod odreenog \up0 \expndtw-1\charscalex100 klijenta koje se
mogu koristi kao izvor informacija i u teku\u263?oj reviziji. \par\pard\qj \li18

52\ri2233\sb0\sl-240\slmult0 \up0 \expndtw0\charscalex100 2. Tekuci dosije. Teku
ci dosije sadr\u382?i dokumente koji imaju zna\u269?aj samo za teku\u263?u \up0
\expndtw-2\charscalex100 reviziju \par\pard\ql \li4665\sb0\sl-345\slmult0 \par\p
ard\ql\li4665\sb129\sl-345\slmult0 \up0 \expndtw0\charscalex111 \ul0\nosupersub\
cf8\f9\fs30 Finansijska kontrola \par\pard\qj \li1852\sb0\sl-225\slmult0 \par\pa
rd\qj\li1852\ri1116\sb50\sl-225\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosup
ersub\cf7\f8\fs19 Finansijska kontrola predstavlja skup mera i aktivnosti
za proveru delatnosti preduze\u263?a u \up0 \expndtw-3\charscalex100 finans
ijskom smislu uz primenu specijalnih formi i metoda. Finansijska kontro
la predstavlja \line \up0 \expndtw-1\charscalex100 aktivnost kojom se potvruju \
u269?injenice da finansijska politika, marketing i menad\u382?ment posti\u382?u
\line \up0 \expndtw-1\charscalex100 postavljene ciljeve ili se otkrivaju finansi
jski problemi (kriti\u269?na neusagla\u353?enost izmeu \u382?eljenog \line \up0 \
expndtw-2\charscalex100 i teku\u263?eg stanja). \par\pard\ql \li1852\sb0\sl-218\
slmult0 \par\pard\ql\li1852\sb63\sl-218\slmult0 \up0 \expndtw-2\charscalex100 Po
stoje dva tipa finansijskih problema: \par\pard\ql \li2529\sb0\sl-218\slmult0 \p
ar\pard\ql\li2529\sb65\sl-218\slmult0 \up0 \expndtw-1\charscalex100 a) kada se n
e ostvaruju postavljeni finansijski ciljevi, i \par\pard\ql \li2529\sb0\sl-218\s
lmult0 \par\pard\ql\li2529\sb45\sl-218\slmult0 \up0 \expndtw-1\charscalex100 b)
kada se ne koriste postoje\u263?e tr\u382?i\u353?ne mogu\u263?nosti \par\pard\qj
\li1852\sb0\sl-230\slmult0 \par\pard\qj\li1852\ri1117\sb43\sl-230\slmult0 \up0
\expndtw-2\charscalex100 Kontrola mo\u382?e da ima kako interni tako i e
ksterni karakter. Eksternu kontrolu vr\u353?e razni \up0 \expndtw0\charscal
ex102 inspekcijski i drugi dr\u382?avni organi, banke i druge institucije. Inter
nu kontrolu vr\u353?e sopstvene \up0 \expndtw-2\charscalex100 kontrolno-nadzorne
slu\u382?be i dr. \par\pard\qj \li1852\sb0\sl-240\slmult0 \par\pard\qj\li1852\r
i1177\sb2\sl-240\slmult0 \up0 \expndtw-1\charscalex100 Finansijska kontrola je
forma kroz koju se realizuje kontrolna uloga finansijske funkcije \lin
e \up0 \expndtw-1\charscalex100 preduze\u263?a. Finansijska funkcija preduze\u26
3?a odreuje namenu i sadr\u382?aj finansijske kontrole. \par\pard\qj \li1852\ri11
77\sb240\sl-240\slmult0 \up0 \expndtw0\charscalex102 Za vr\u353?enje finansijs
ke kontrole organizuju se posebni konkretni organi u kojima rade \up0 \
expndtw-2\charscalex100 visokokvalifikovani stru\u269?njaci. \par\pard\qj \li185
2\sb0\sl-228\slmult0 \par\pard\qj\li1852\ri1116\sb22\sl-228\slmult0\fi0 \up0 \ex
pndtw-2\charscalex100 Sferu finansijske kontrole \u269?ine prakti\u269?no s
ve operacije koje se vr\u353?e uz kori\u353?\u263?enje novca. \line \up0
\expndtw0\charscalex102 Prilikom finansijske kontrole proverava se: po\u353
?tovanje zakona i drugih propisa u vezi \line \up0 \expndtw-2\charscalex10
0 kori\u353?\u263?enja finansijskih sredstava, raspodela prihoda privr
ednih subjekata, raspolaganje \line \up0 \expndtw-3\charscalex100 bud\u382?e
tskim sredstvima (bud\u382?etska kontrola), finansijsko stanje, ispravnost
obra\u269?unavanja i \line \up0 \expndtw-1\charscalex100 pla\u263?anja poreza
, provera ispravnosti voenja ra\u269?unovodstva, otkrivanje i objektivno ispitiva
nje \line \up0 \expndtw-4\charscalex100 mogu\u263?e odgovornosti menad\u382?me
nta i dr.
U okviru finansijske kontrole vr\u353?i se i kontrola \l
ine \up0 \expndtw0\charscalex100 racionalne upotrebe nov\u269?anih sredstava.
Pri ovoj kontroli posebna pa\u382?nja se obra\u263?a na \line \up0 \exp
ndtw-2\charscalex100 \u269?injenice: \par\pard\qj \li1852\sb0\sl-220\slmult0 \pa
r\pard\qj\li1852\ri1117\sb59\sl-220\slmult0\fi676 \up0 \expndtw-5\charscalex100
1) da li se koriste nov\u269?ana sredstva u poslovanju preduze\u263?a
u skladu sa zakonom i \up0 \expndtw-5\charscalex100 aktima poslovne politike
preduze\u263?a, i \par\pard\ql \li2529\sb0\sl-218\slmult0 \par\pard\ql\li2529\s
b64\sl-218\slmult0 \up0 \expndtw-1\charscalex100 2) da li se koriste nov\u269?an
a sredstva racionalno u svim fazama procesa reprodukcije.1 \par\pard\ql \li6124\
sb0\sl-253\slmult0 \par\pard\ql\li6124\sb0\sl-253\slmult0 \par\pard\ql\li6124\sb
0\sl-253\slmult0 \par\pard\ql\li6124\sb0\sl-253\slmult0 \par\pard\ql\li6124\sb82
\sl-253\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf6\f7\fs23 11/16
}
}}
}
}}
{\shp {\*\shpinst\shpleft1852\shptop14560\shpright4560\shpbottom14580\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz257\shplid2
}
qj\li1852\sb0\sl-233\slmult0 \par\pard\qj\li1852\ri1177\sb38\sl-233\slmult0 \up0
\expndtw0\charscalex102 \ul0\nosupersub\cf7\f8\fs19 Pre svakog disponiranja nov
\u269?anih sredstava vr\u353?i se kontrola nov\u269?anih dokumenata. U okviru \u
p0 \expndtw0\charscalex100 finansijske kontrole posebno treba voditi ra\u26
9?una o pribavljenim i izdatim instrumentima \up0 \expndtw0\charscalex100 o
siguranja pla\u263?anja, rokovima dospe\u263?a obaveza i izmirenja prema
dobavlja\u269?ima, naplati \up0 \expndtw-2\charscalex100 potra\u382?ivanja od
kupaca, blagajni\u269?kom poslovanju preduze\u263?a i sl. \par\pard\ql \li4773\s
5\sl-345\slmult0 \up0 \expndtw0\charscalex111 \ul0\nosupersub\cf8\f9\fs30 Finans
ijska analiza \par\pard\qj \li1852\sb0\sl-230\slmult0 \par\pard\qj\li1852\ri1177
\sb20\sl-230\slmult0 \up0 \expndtw0\charscalex100 \ul0\nosupersub\cf7\f8\fs19 Fi
nansijska analiza se bavi analizom finansijskog stanja preduze\u263?a i mogu\u26
3?nostima promena u \up0 \expndtw-1\charscalex100 \u382?eljenom pravcu. Znatan d
eo analize vr\u353?i se stavljanjem u odnos odreenih vrednosti iz bilansa \up0 \e
xpndtw-2\charscalex100 stanja i bilansa uspeha. \par\pard\qj \li1852\sb0\sl-225\
slmult0 \par\pard\qj\li1852\ri1116\sb50\sl-225\slmult0 \up0 \expndtw-2\charscale
x100 Finansijskom analizom se stavljaju u odnos raspolo\u382?ivi p
odaci i informacije u cilju \up0 \expndtw-2\charscalex100 produbljenijeg
saznanja o zna\u269?ajnim faktorima, a u cilju utvrivanja verovatnih g
re\u353?aka i \up0 \expndtw-2\charscalex100 trendova i delovanja u pravcu
njihovog pomeranja u \u382?eljenom pravcu. Na ovaj na\u269?in se \up0 \e
xpndtw-3\charscalex100 uve\u263?ava korisnost raspolo\u382?ivih podataka, je
r se preko njih dublje spoznaje sada\u353?nje stanje \up0 \expndtw-4\char

scalex100 preduze\u263?a i procenjuje budu\u263?e. \par\pard\ql \li1917\sb0\sl-2
18\slmult0 \par\pard\ql\li1917\sb63\sl-218\slmult0 \up0 \expndtw-1\charscalex100
Za obavljanje slo\u382?enih finansijskih analiza koriste se slo\u382?enije mate
mati\u269?ke metode. \par\pard\qj \li1852\sb0\sl-220\slmult0 \par\pard\qj\li1852
\ri1178\sb61\sl-220\slmult0 \up0 \expndtw-1\charscalex100 Finansijska analiza pr
edstavlja na\u269?in sakupljanja i kori\u353?\u263?enja informacija finansijskog
karaktera \up0 \expndtw-2\charscalex100 sa ciljem da se: \par\pard\ql \li2529\s
b0\sl-218\slmult0 \par\pard\ql\li2529\sb44\sl-218\slmult0 \up0 \expndtw-1\charsc
alex100 a) oceni teku\u263?e finansijsko stanje preduze\u263?a; \par\pard\qj \li
2529\sb0\sl-220\slmult0 \par\pard\qj\li2529\ri1119\sb61\sl-220\slmult0 \up0 \exp
ndtw-3\charscalex100 b) oceni mogu\u263?i i svrsishodan tempo razvoj
a preduze\u263?a sa pozicije njegovog \up0 \expndtw-4\charscalex100 fina
nsijskog obezbeenja; \par\pard\ql \li2529\sb0\sl-218\slmult0 \par\pard\ql\li2529\
sb64\sl-218\slmult0 \up0 \expndtw-1\charscalex100 c) prognozira perspektivno fin
ansijsko stanje preduze\u263?a; \par\pard\qj \li2529\sb0\sl-220\slmult0 \par\par
d\qj\li2529\ri1176\sb61\sl-220\slmult0\fi0 \up0 \expndtw0\charscalex100 d) otk
riju dostupni izvori sredstava i oceni mogu\u263?nost i svrsishodnost
njihove \up0 \expndtw-2\charscalex100 mobilizacije; \par\pard\ql \li2529\sb0\
sl-218\slmult0 \par\pard\ql\li2529\sb64\sl-218\slmult0 \up0 \expndtw-1\charscale
x100 e) prognozira polo\u382?aj preduze\u263?a na tr\u382?i\u353?tu kapitala i d
r. \par\pard\qj \li1852\sb0\sl-240\slmult0 \par\pard\qj\li1852\ri1118\sb4\sl-240
\slmult0\fi64 \up0 \expndtw-4\charscalex100 Postoje dve etape analize, i to
: a) ekspres-analiza finansijskog stanja i b) detaljna analiza \up0 \exp
ndtw-5\charscalex100 finansijskog stanja. \par\pard\ql \li1852\sb0\sl-218\slmult
0 \par\pard\ql\li1852\sb41\sl-218\slmult0 \up0 \expndtw0\charscalex101 a) Eksp
res-analiza se vr\u353?i kroz tri etape: \par\pard\ql \li2529\sb0\sl-218\slmult0
\par\pard\ql\li2529\sb65\sl-218\slmult0 \up0 \expndtw-1\charscalex100 1) pripre
mnu etapu, \par\pard\ql \li2529\sb0\sl-218\slmult0 \par\pard\ql\li2529\sb45\sl-2
18\slmult0 \up0 \expndtw-1\charscalex100 2) prethodni pregled knjigovodstvenog o
bra\u269?una i \par\pard\ql \li2529\sb0\sl-218\slmult0 \par\pard\ql\li2529\sb65\
sl-218\slmult0 \up0 \expndtw-1\charscalex100 3) ekonomski referat i analizu obra
\u269?una. \par\pard\qj \li1852\sb0\sl-230\slmult0 \par\pard\qj\li1852\sb0\sl-23
0\slmult0 \par\pard\qj\li1852\sb0\sl-230\slmult0 \par\pard\qj\li1852\ri1118\sb63
\sl-230\slmult0\fi0 \up0 \expndtw0\charscalex103 Cilj pripremne etape je da se d
onese odluka o svrsishodnosti analize finansijskog izve\u353?taja. \up0 \expndtw
-2\charscalex100 Ova etapa po\u269?inje sa upoznavanjem sa revizorskim za
klju\u269?kom. Razlikuju se standardni i \up0 \expndtw-3\charscalex100 nesta
ndardni revizorski zaklju\u269?ak. \par\pard\ql \li6124\sb0\sl-253\slmult0 \par\
rd\ql\li6124\sb52\sl-253\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\c
f6\f7\fs23 12/16
}
}}

}
qj\li1852\sb0\sl-230\slmult0 \par\pard\qj\li1852\ri1117\sb46\sl-230\slmult0\fi0
\up0 \expndtw0\charscalex100 \ul0\nosupersub\cf7\f8\fs19 Standardni revizorski
zaklju\u269?ak predstavlja pripremljen unificiran i kratak dokument koji
\up0 \expndtw-4\charscalex100 sadr\u382?i pozitivnu ocenu revizora ili rev
izorske firme o verodostojnosti pojedinih informacija u \up0 \expndtw-5\ch
arscalex100 izve\u353?taju i njihove podudarnosti sa va\u382?e\u263?im normativn
im dokumentima. \par\pard\qj \li1852\sb0\sl-230\slmult0 \par\pard\qj\li1852\ri11
17\sb40\sl-230\slmult0 \up0 \expndtw0\charscalex100 Nestandardni revizorski za
klju\u269?ak je obi\u269?no obimniji od standardnog i po pravilu sadr\u
382?i \up0 \expndtw-2\charscalex100 neke dopunske informacije koje mogu
poslu\u382?iti korisnicima obra\u269?una. Ove zaklju\u269?ke \up0 \exp
ndtw-3\charscalex100 razmatraju revizorske firme. \par\pard\ql \li1852\sb0\sl-21
8\slmult0 \par\pard\ql\li1852\sb42\sl-218\slmult0 \up0 \expndtw0\charscalex100 D
ruga etapa analize je \u8220?prethodni pregled knjigovodstvenih obra\u269?una\u8
221?. \par\pard\qj \li1852\sb0\sl-220\slmult0 \par\pard\qj\li1852\ri1116\sb61\sl
-220\slmult0 \up0 \expndtw-4\charscalex100 Cilj te etape je da se ocene u
slovi rada u obra\u269?unskom periodu, da se odrede tendencije \up0 \exp
ndtw-1\charscalex100 osnovnih pokazatelja delatnosti, kao i kvalitativne p
romene u imovinskom i finansijskom \up0 \expndtw-2\charscalex100 polo\u382?a
ju preduze\u263?a. \par\pard\qj \li1852\sb0\sl-240\slmult0 \par\pard\qj\li1852\r
i1116\sb24\sl-240\slmult0\fi0 \up0 \expndtw-2\charscalex100 Tre\u263?a etapa e
kspres-analize je ''ekonomski referat i analiza obra\u269?una''. Njen ci
lj je op\u353?ta \up0 \expndtw-3\charscalex100 ocena rezultata privredne aktiv
nosti i finansijskog stanja preduze\u263?a. \par\pard\qj \li1852\ri1179\sb240\sl
-240\slmult0 \up0 \expndtw0\charscalex104 Detaljna analiza finansijskog stanj
a, u odnosu na ekspres-analizu, vr\u353?i se sa ve\u263?im \up0 \expndtw
-2\charscalex100 stepenom detaljizacije u interesu razli\u269?itih korisnika. \p
ar\pard\ql \li3904\sb0\sl-299\slmult0 \par\pard\ql\li3904\sb0\sl-299\slmult0 \pa
r\pard\ql\li3904\sb194\sl-299\slmult0 \up0 \expndtw0\charscalex109 \ul0\nosupers
ub\cf9\f10\fs26 Zadaci i ciljevi finansijske analize \par\pard\qj \li1852\sb0\sl
-240\slmult0 \par\pard\qj\li1852\ri1118\sb10\sl-240\slmult0\fi64 \up0 \expndtw-4
\charscalex100 \ul0\nosupersub\cf7\f8\fs19 Finansijsko stanje preduze\u263?a
mo\u382?e se ocenjivati sa ta\u269?ke gledi\u353?ta dugoro\u269?ne i kra
tkoro\u269?ne \up0 \expndtw-4\charscalex100 perspektive. Kod ocene kratkoro\u269
?ne perspektive polazi se od likvidnosti i solventnosti. \par\pard\qj \li1852\sb
0\sl-230\slmult0 \par\pard\qj\li1852\ri1176\sb19\sl-230\slmult0\fi0 \up0 \expndt
w0\charscalex103 Pod likvidno\u353?\u263?u neke aktive podrazumeva se njena spos
obnost da se trasformi\u353?e u nov\u269?ana \up0 \expndtw0\charscalex100 sredst
va. Stepen likvidnosti odreuje se trajanjem vremenskog perioda u toku k
oga ta \up0 \expndtw-1\charscalex100 transformacija mo\u382?e da bude ostvarena
po cenama pribli\u382?nim prose\u269?nim tr\u382?i\u353?nim. \par\pard\qj \li18
52\ri1637\sb64\sl-480\slmult0\fi0 \up0 \expndtw0\charscalex100 Solventnost je sp
osobnost da se blagovremeno i u punom obimu izvr\u353?e dospele obaveze. \up0 \e
xpndtw-2\charscalex100 Zadatak finansijske analize je: \par\pard\ql \li2529\sb0\
x100 1) ocena aktive preduze\u263?a i izvora njegovog finansiranja; \par\pard\qj
\li2529\sb0\sl-220\slmult0 \par\pard\qj\li2529\ri1179\sb61\sl-220\slmult0 \up0
\expndtw0\charscalex102 2) ocena veli\u269?ine i sastava resursa potrebnih za o
dr\u382?avanje postignutog ekonomskog \up0 \expndtw-2\charscalex100 potencijala
preduze\u263?a i pro\u353?irivanje njegove deletnosti; \par\pard\ql \li2529\sb0\
x100 3) ocena izvora dopunskog finansiranja; \par\pard\ql \li2529\sb0\sl-218\slm

ult0 \par\pard\ql\li2529\sb45\sl-218\slmult0 \up0 \expndtw-1\charscalex100 4) an
aliza sistema kontrole stanja i efikasnostikori\u353?\u263?enja finansijskih res
ursa; \par\pard\li2529\sb0\sl-218\slmult0\par\pard\li2529\sb75\sl-218\slmult0\fi
0\tx6199 \up0 \expndtw0\charscalex100 5) prou\u269?avanje forme finansiranja\
tab \up0 \expndtw0\charscalex100 (dugoro\u269?ni i kratkoro\u269?ni krediti,
robni krediti,\par\pard\li2529\sb8\sl-218\slmult0\fi0 \up0 \expndtw0\charscale
x100 gotovina), i\par\pard\ql \li2529\sb0\sl-218\slmult0 \par\pard\ql\li2529\sb5
0\sl-218\slmult0 \up0 \expndtw-1\charscalex100 6) ispitivanje rizika koji nastaj
e sa datim izvorima sredstava. \par\pard\qj \li1852\sb0\sl-228\slmult0 \par\pard
\qj\li1852\ri1176\sb26\sl-228\slmult0\fi64 \up0 \expndtw-1\charscalex100 Uspe\u3
53?nost ekonomske svrsishodnosti funkcionisanja preduze\u263?a meri se apsolutni
m i relativnim \up0 \expndtw0\charscalex100 pokazateljima. U finansijskoj analiz
i razlikuju se pokazatelji ekonomskog efekta i ekonomske \up0 \expndtw-1\charsca
lex100 efikasnosti. Ekonomski efekat je apsolutni pokazatelj koji karakte
ri\u353?e rezultat delatnosti. \up0 \expndtw0\charscalex100 Ekonomska efikasno
st je relativni pokazatelj koji uporeuje dobijeni efekat sa tro\u353?kovima i
li \up0 \expndtw0\charscalex100 resursima koji su kori\u353?\u263?eni za postiza
nje tog efekta. Takav pokazatelj ve\u263? mo\u382?e da se koristi u \up0 \expndt
w-2\charscalex100 prostorno-vremenskim uporeenjima. \par\pard\ql \li6124\sb152\sl
-253\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf6\f7\fs23 13/16
}
}}
}
qj\li1852\sb0\sl-233\slmult0 \par\pard\qj\li1852\ri1117\sb38\sl-233\slmult0\fi0
\up0 \expndtw-1\charscalex100 \ul0\nosupersub\cf7\f8\fs19 Preduze\u263?e redovn
o vr\u353?i analizu svog finansijskog rezultata. Finansijski rezultat je
razlika \up0 \expndtw0\charscalex100 izmeu finansijskih prihoda i rashoda. Ovaj
rezultat pokazuje uticaj finansijskih odluka na \u269?ist \up0 \expndtw-4\chars
calex100 rezultat preduze\u263?a. Elementi i uzroci dobijenog rezultata s
u veoma raznorodni. Komponente \up0 \expndtw-5\charscalex100 tog rezultata tr
eba da se analiziraju posebno. \par\pard\qj \li1852\sb0\sl-230\slmult0 \par\pard
\qj\li1852\ri1178\sb20\sl-230\slmult0\fi0 \up0 \expndtw0\charscalex100 Izmeu \u38
2?eljenog i stvarnog stanja mo\u382?e da nastupi nesklad. Kriti\u269?ni nesklad
izmeu \u382?eljenog i \up0 \expndtw0\charscalex103 realnog finansijskog stanja pr
edstavlja finansijski problem. Kao izvori finansijskih problema \up0 \expndtw-2\
charscalex100 mogu da se pojave: \par\pard\ql \li2529\sb0\sl-218\slmult0 \par\pa

rd\ql\li2529\sb62\sl-218\slmult0 \up0 \expndtw-1\charscalex100 a) finansije i fi
nansijski menad\u382?ment kao takvi; \par\pard\qj \li2529\sb0\sl-220\slmult0 \pa
r\pard\qj\li2529\ri1161\sb41\sl-220\slmult0 \up0 \expndtw-2\charscalex100 b) na
ru\u353?avanje i problemi sistemskog karaktera: tehnologija, sredstva pro
izvodnje, \up0 \expndtw-2\charscalex100 upravljanje personalom, otsustvo kontrol
e i dr. \par\pard\qj \li1852\sb0\sl-230\slmult0 \par\pard\qj\li1852\ri1115\sb42\
sl-230\slmult0\fi0 \up0 \expndtw-1\charscalex100 Finansijskoj analizi treba da p
rethodi op\u353?tesistemska analiza. Za vreme op\u353?tesistemske analize \up0 \
expndtw0\charscalex103 mo\u382?e da se koristi metod morfolo\u353?ke analize.
Prednost ovog metoda se sastoji u tome \u353?to \up0 \expndtw-1\charscalex100 je
ostvarljiv pri prisustvu malog obima informacija o problemu koji se prou\u269?a
va. Ovaj metod se \up0 \expndtw-2\charscalex100 naj\u269?e\u353?\u263?e koristi
kod prognoziranja mogu\u263?eg ishoda fundamentalnih istra\u382?ivanja.
Kori\u353?\u263?enje \up0 \expndtw-3\charscalex100 ovog metoda je mogu\u263?e ko
d pronala\u382?enja novih tr\u382?i\u353?ta. \par\pard\qj \li1852\sb0\sl-230\slm
ult0 \par\pard\qj\li1852\ri1176\sb20\sl-230\slmult0\fi64 \up0 \expndtw-1\charsca
lex100 Pri kori\u353?\u263?enju morfolo\u353?kog pristupa svi subjekti se dele n
a grupe, od kojih se svaka podvrgava \up0 \expndtw0\charscalex100 detaljnom pr
ou\u269?avanju. Takav pristup omogu\u263?ava sakupljanje podataka za
kasnija \up0 \expndtw0\charscalex100 istra\u382?ivanja. Morfolo\u353?ki prila
z je povezan sa strukturnim uzajamnim vezama meu objektima, \up0 \expndtw0\charsc
alex102 pojavama i koncepcijama. Jedan od njegovih principijelnih aspekat
a je sveop\u353?tost. Ta \up0 \expndtw-2\charscalex100 sveop\u353?tost pretpo
stalja kori\u353?\u263?enje celishodnog znanja o objektu. \par\pard\qj \li1852\s
b0\sl-220\slmult0 \par\pard\qj\li1852\ri1136\sb59\sl-220\slmult0 \up0 \expndtw-2
\charscalex100 Osnovu informacijskog obezbeivanja sistema finansijske analiz
e \u269?ini bilo koja informacija \up0 \expndtw-3\charscalex100 finansijskog
karaktera: \par\pard\ql \li2529\sb0\sl-218\slmult0 \par\pard\ql\li2529\sb64\sl218\slmult0 \up0 \expndtw-1\charscalex100 1) knjigovodstveni obra\u269?un; \par\
pard\ql \li2529\sb0\sl-218\slmult0 \par\pard\ql\li2529\sb45\sl-218\slmult0 \up0
\expndtw-1\charscalex100 2) izve\u353?taji finansijskih organa; \par\pard\ql \li
2529\sb0\sl-218\slmult0 \par\pard\ql\li2529\sb65\sl-218\slmult0 \up0 \expndtw-1\
charscalex100 3) informacije institucija bankarskog sistema; \par\pard\ql \li252
9\sb0\sl-218\slmult0 \par\pard\ql\li2529\sb45\sl-218\slmult0 \up0 \expndtw-1\cha
rscalex100 4) informacije sa berzi; \par\pard\li2529\sb0\sl-218\slmult0\par\pard
\li2529\sb76\sl-218\slmult0\fi0\tx5292 \up0 \expndtw-2\charscalex100 5) dopuns
ke informacije\tab \up0 \expndtw-2\charscalex100 (analiti\u269?ki ra\u269?un
i, reklamacije, planovi, dokumentacija\par\pard\li2529\sb11\sl-218\slmult0
\fi0 \up0 \expndtw-2\charscalex100 prihoda-rashoda i dr.).\par\pard\ql \li1852\s
b0\sl-218\slmult0 \par\pard\ql\li1852\sb46\sl-218\slmult0 \up0 \expndtw-2\charsc
alex100 Analiza informacija mo\u382?e da se vr\u353?i u cilju: \par\pard\ql \li2
529\sb0\sl-218\slmult0 \par\pard\ql\li2529\sb65\sl-218\slmult0 \up0 \expndtw-1\c
harscalex100 1) kontrole i dijagnostike stanja, i \par\pard\qj \li2529\sb0\sl-24
0\slmult0 \par\pard\qj\li2529\ri1177\sb4\sl-240\slmult0\fi0 \up0 \expndtw0\chars
calex102 2) prognoziranja razvoja preduze\u263?a, pri \u269?emu kod progn
oziranja treba ostvariti \up0 \expndtw-2\charscalex100 dijagnostiku stanja ust
anoviv\u353?i uzrok pojave problema. \par\pard\ql \li6124\sb0\sl-253\slmult0 \pa
r\pard\ql\li6124\sb0\sl-253\slmult0 \par\pard\ql\li6124\sb0\sl-253\slmult0 \par\
rd\ql\li6124\sb0\sl-253\slmult0 \par\pard\ql\li6124\sb0\sl-253\slmult0 \par\pard
\ql\li6124\sb0\sl-253\slmult0 \par\pard\ql\li6124\sb0\sl-253\slmult0 \par\pard\q
l\li6124\sb173\sl-253\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf6\
f7\fs23 14/16

}
}}
}
nansijska kontrola i revizija \par\pard\ql \li5568\sb0\sl-345\slmult0 \par\pard\
ql\li5568\sb186\sl-345\slmult0 \up0 \expndtw0\charscalex109 \ul0\nosupersub\cf8\
f9\fs30 Zaklju\u269?ak \par\pard\qj \li1852\sb0\sl-228\slmult0 \par\pard\qj\li18
52\ri1116\sb84\sl-228\slmult0 \up0 \expndtw0\charscalex100 \ul0\nosupersub\cf7\f
8\fs19 Revizija danas predstavlja obavezni deo zakonodavstava svih zemalja sveta
. Svaka kompanija \up0 \expndtw0\charscalex100 koja dr\u382?i do ispravnosti pos
lovanja i iskori\u353?\u263?avanja svih pogodnosti koje revizorski standardi \u
p0 \expndtw-3\charscalex100 nude bi uvela obavezu revizije ra\u269?unovodst
venih iskaza i bez zakonske regulative. Revizija \up0 \expndtw0\charscalex
100 omogu\u263?ava svim zaintersovanim licima (vlasnicima, menad\u382?erima, dr
\u382?avi) da imaju sigurnost \up0 \expndtw0\charscalex103 u iskaze koje primaju
od odnosnih kompanija i na osnovu njih donose svoje budu\u263?e odluke. \up0 \e
xpndtw-2\charscalex100 kao i obezbediti odgovaraju\u263?u saradnju unutar privre
dnog subjekta. \par\pard\qj \li1852\sb0\sl-230\slmult0 \par\pard\qj\li1852\ri111
6\sb1\sl-230\slmult0 \up0 \expndtw-3\charscalex100 Jedan od njih su i inter
ne ra\u269?unovodstvene kontrole koje se defini\u353?u kao sistem kontro
la, \line \up0 \expndtw0\charscalex100 finansijskih i drugih, koje uspostavlja r
ukovodstvo kompanije da bi se poslovanje preduze\u263?a \line \up0 \expndtw0\c
harscalex100 odvijalo na pravilan i efikasan na\u269?in, tj. sprovodila politika
rukovodstva, o\u269?uvala sredstva i da \line \up0 \expndtw0\charscalex102 bi s
e u \u353?to ve\u263?oj meri sa\u269?uvala potpunost i ta\u269?nost evidencija.D
obar sistem internih kontrola \line \up0 \expndtw0\charscalex100 smanjuje rizik
pogre\u353?nih knji\u382?enja ili nepravilnosti u ra\u269?unovodstvenim evidenci
jama. Ukoliko \line \up0 \expndtw-4\charscalex100 su te kontrole dobro smi\u
353?ljene i pravilno funkcioni\u353?u, revizor mo\u382?e pretpostaviti da
je rizik \line \up0 \expndtw-5\charscalex100 pojave gre\u353?ke smanjen. \par
\pard\qj \li1852\ri1115\sb210\sl-230\slmult0 \up0 \expndtw0\charscalex102 Glavni
kvalitet revizije u odnosu na kontrolu i inspekciju je taj \u353?to revizija sl
u\u382?i preduze\u263?u da \line \up0 \expndtw0\charscalex100 se oceni kvalite
t i funkcionisanje internih ra\u269?unovodstvenih kontrola i daje predlo
g za \line \up0 \expndtw-3\charscalex100 otklanjanje uo\u269?enih nepravilnos
ti i slabosti u tim sistemima.Ra\u269?unovodstveni iskazi treba da \line
\up0 \expndtw0\charscalex100 obezbede nezavisne i stru\u269?ne potvrde da su pod
aci u ra\u269?unovodstvenim iskazima objektivni i \line \up0 \expndtw-1\charscal
ex100 istiniti i na taj na\u269?in snabdeju korisnike potrebnim informacijama, u
klone odreene poreme\u263?aje \line \up0 \expndtw-2\charscalex100 i primenom Meu
narodnih ra\u269?unovodstvenih standarda uporedivim sa stranim finansijski
m \line \up0 \expndtw-3\charscalex100 izve\u353?tajima. \par\pard\qj \li1852\ri1
176\sb230\sl-230\slmult0 \up0 \expndtw0\charscalex100 Osiguravaju\u263?a dru\u35
3?tva predstavljaju zaseban vid preduze\u263?a koji imaju \u269?ak i ve\u263?u o
dgovornost \up0 \expndtw0\charscalex100 od ostalih privrednih subjekata da

primenjuju sve doma\u263?e kao i maunarodne zakone, \up0 \expndtw0\charscal
ex100 standarde i kodekse pona\u353?anja i na taj na\u269?in doprinesu da prikla
dni ra\u269?unovodstveni standardi \up0 \expndtw0\charscalex100 i realno finansi
jsko izve\u353?tavanje budu klju\u269?ni faktori u ostvarivanju ekonomskih i
dru\u353?tvenih \up0 \expndtw-1\charscalex100 ciljeva svojih zemalja i celokupn
e svetske ekonomije \par\pard\ql \li5539\sb0\sl-345\slmult0 \par\pard\ql\li5539\
sb110\sl-345\slmult0 \up0 \expndtw0\charscalex111 \ul0\nosupersub\cf8\f9\fs30 Li
teratura \par\pard\ql \li1852\sb80\sl-218\slmult0 \up0 \expndtw-1\charscalex100
\ul0\nosupersub\cf7\f8\fs19 1) "Kontrola i revizija", S.Marti\u263?, 1987. \par\
pard\qj \li1852\ri1177\sb0\sl-240\slmult0 \up0 \expndtw0\charscalex100 2) "Ra\u
269?unovodstvena praksa" br.15/99, "Produ\u382?eni rok za izbor preduze\u
263?a za reviziju I \up0 \expndtw-2\charscalex100 zaklju\u269?enje ugovora za
1999.", D.Milivojevi\u263? \par\pard\qj \li1852\ri1116\sb0\sl-220\slmult0 \up0
\expndtw-2\charscalex100 3) "Ra\u269?unovodstvena praksa" br.7/00 "Odluka o
minimumu sadr\u382?aja revizije i izve\u353?taja o \up0 \expndtw-3\charsc
alex100 reviziji za banke i druge finansijske organizacije", J.Beke-Trivunac \pa
r\pard\qj \li1852\ri1115\sb1\sl-220\slmult0 \up0 \expndtw-4\charscalex100 4) "R
a\u269?unovodstvena praksa" br.1/00 " Osvrt na Zakon o izmenama i dopu
nama Zakona o \up0 \expndtw-5\charscalex100 reviziji ra\u269?unovodstvenih isk
aza", D. Milivojevi\u263? \par\pard\qj \li1852\ri1178\sb20\sl-220\slmult0 \up0 \
expndtw0\charscalex100 5) "Privredni savetnik" br.17/98 "Revizija - odnos revi
zije i korisnika revizorskih usluga", M. \up0 \expndtw-2\charscalex100 Petrovi\u
263? \par\pard\ql \li1852\sb22\sl-218\slmult0 \up0 \expndtw-1\charscalex100 6) "
Ra\u269?unovodstvo" br.1/99 "Ve\u353?tine koje trba da poseduje revizor", V. Cve
tkovi\u263? \par\pard\qj \li1852\ri1117\sb1\sl-220\slmult0 \up0 \expndtw-2\chars
calex100 7) "Ra\u269?unovodstvo u praksi"br.1/00 "Izmene i dopune Zakona
o reviziji ra\u269?unovodstvenih \up0 \expndtw-3\charscalex100 iskaza" \par\p
ard\qj \li1852\ri1116\sb20\sl-220\slmult0 \up0 \expndtw-3\charscalex100 8) "Fin
ansije" br. 9-10/99 "Funkcija revizije ra\u269?unovodstvenih izve\u353?taj
a u proceni vrednosti \up0 \expndtw-4\charscalex100 kapitala" M. Milojevi\u26
3? \par\pard\qj \li1852\ri1180\sb20\sl-220\slmult0 \up0 \expndtw-1\charscalex100
9) Zakon o ra\u269?unovodstvu i reviziji ("Slu\u382?beni list SRJ", br. 71/2002
, "Slu\u382?beni glasnik RS", br. \up0 \expndtw-1\charscalex100 55/2004) \par\pa
rd\qj \li1852\ri1130\sb20\sl-220\slmult0 \up0 \expndtw-2\charscalex100 10) Zakon
o osiguranju ("Slu\u382?beni glasnik RS", br. 55/2004, 70/2004, 61/2005, 8
5/2005)mr \up0 \expndtw-3\charscalex100 Vukosava Vujovi\u263? \par\pard\ql \li61
b0\sl-253\slmult0 \par\pard\ql\li6124\sb128\sl-253\slmult0 \up0 \expndtw-3\chars
calex100 \ul0\nosupersub\cf6\f7\fs23 15/16
}
}}
}
nansijska kontrola i revizija \par\pard\ql \li5743\sb0\sl-345\slmult0 \par\pard\
ql\li5743\sb146\sl-345\slmult0 \up0 \expndtw0\charscalex109 \ul0\nosupersub\cf8\
f9\fs30 Sadr\u382?aj \par\pard\li1852\sb72\sl-264\slmult0\fi0\tldot\tx10724 \up0
\expndtw-3\charscalex100 \ul0\nosupersub\cf11\f12\fs23 Uvod\ul0\nosupersub\cf6\
f7\fs23 ...\tab \up0 \expndtw-3\charscalex100 .2\par\pard\li1852\sb13\sl-264\sl
mult0\fi0\tldot\tx10607 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf11\f12\f
s23 Nastanak Revizije\ul0\nosupersub\cf6\f7\fs23 ...\tab \up0 \expndtw-3\charsc
alex100 ...3\par\pard\li1852\sb13\sl-264\slmult0\fi225\tldot\tx10607 \up0 \expnd
tw-3\charscalex100 \ul0\nosupersub\cf11\f12\fs23 Kontrola\ul0\nosupersub\cf6\f7\
fs23 ...\tab \up0 \expndtw-3\charscalex100 ...3\par\pard\li1852\sb13\sl-264\slmu
lt0\fi225\tldot\tx10724 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf11\f12\f
s23 Revizija\ul0\nosupersub\cf6\f7\fs23 ...\tab \up0 \expndtw-3\charscalex100 .
4\par\pard\li1852\sb13\sl-264\slmult0\fi225\tldot\tx10607 \up0 \expndtw-3\charsc
alex100 \ul0\nosupersub\cf11\f12\fs23 Standardi\ul0\nosupersub\cf6\f7\fs23 ...\
tab \up0 \expndtw-3\charscalex100 ...5\par\pard\li1852\sb10\sl-264\slmult0\fi225
\tldot\tx10725 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf11\f12\fs23 Faze
obavljanja\ul0\nosupersub\cf6\f7\fs23 ...\tab \up0 \expndtw-3\charscalex100 .6\p
ar\pard\li1852\sb13\sl-264\slmult0\fi225\tldot\tx10724 \up0 \expndtw-3\charscale
x100 \ul0\nosupersub\cf11\f12\fs23 Izve\u353?taj\ul0\nosupersub\cf6\f7\fs23 ...\
tab \up0 \expndtw-3\charscalex100 .6\par\pard\li1852\sb13\sl-264\slmult0\fi225\t
ldot\tx10665 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf11\f12\fs23 Primena
u osiguravaju\u263?im dru\u353?tvima\ul0\nosupersub\cf6\f7\fs23 ...\tab \up0 \
expndtw-3\charscalex100 ..7\par\pard\li1852\sb13\sl-264\slmult0\fi225\tldot\tx10
665 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf11\f12\fs23 Nadzor NBS\ul0\n
osupersub\cf6\f7\fs23 ...\tab \up0 \expndtw-3\charscalex100 ..8\par\pard\li1852
\sb13\sl-264\slmult0\fi0\tldot\tx10607 \up0 \expndtw-3\charscalex100 \ul0\nosupe
rsub\cf11\f12\fs23 Revizijski dokazi\ul0\nosupersub\cf6\f7\fs23 ...\tab \up0 \e
xpndtw-3\charscalex100 ...9\par\pard\li1852\sb13\sl-264\slmult0\fi0\tldot\tx1066
5 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf11\f12\fs23 Revizijski postupc
i\ul0\nosupersub\cf6\f7\fs23 ...\tab \up0 \expndtw-3\charscalex100 ..9\par\pard
\li1852\sb11\sl-264\slmult0\fi0\tldot\tx10548 \up0 \expndtw-3\charscalex100 \ul0
\nosupersub\cf11\f12\fs23 Radni papiri revizora\ul0\nosupersub\cf6\f7\fs23 ...\t
ab \up0 \expndtw-3\charscalex100 ..10\par\pard\li1852\sb13\sl-264\slmult0\fi0\tl
dot\tx10490 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf11\f12\fs23 Finansij
ska kontrola\ul0\nosupersub\cf6\f7\fs23 ...\tab \up0 \expndtw-3\charscalex100 .
..11\par\pard\li1852\sb13\sl-264\slmult0\fi0\tldot\tx10490 \up0 \expndtw-3\chars
calex100 \ul0\nosupersub\cf11\f12\fs23 Finansijska analiza\ul0\nosupersub\cf6\f7
\fs23 ...\tab \up0 \expndtw-3\charscalex100 ...12\par\pard\li1852\sb13\sl-264\sl
mult0\fi225\tldot\tx10607 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf11\f12
\fs23 Zadaci i ciljevi finansijske analize\ul0\nosupersub\cf6\f7\fs23 ...\tab \u
p0 \expndtw-3\charscalex100 .13\par\pard\li1852\sb13\sl-264\slmult0\fi0\tldot\tx
10547 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf11\f12\fs23 Zaklju\u269?ak
\ul0\nosupersub\cf6\f7\fs23 ...\tab \up0 \expndtw-3\charscalex100 ..15\par\pard
\li1852\sb13\sl-264\slmult0\fi0\tldot\tx10547 \up0 \expndtw-3\charscalex100 \ul0
\nosupersub\cf11\f12\fs23 Literatura\ul0\nosupersub\cf6\f7\fs23 ...\tab \up0 \e
xpndtw-3\charscalex100 ..15\par\pard\li1852\sb11\sl-264\slmult0\fi0\tldot\tx1048
9 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf11\f12\fs23 Sadr\u382?aj\ul0\n
osupersub\cf6\f7\fs23 ...\tab \up0 \expndtw-3\charscalex100 ...16\par\pard\ql \
li6124\sb0\sl-253\slmult0 \par\pard\ql\li6124\sb0\sl-253\slmult0 \par\pard\ql\li
\sl-253\slmult0 \par\pard\ql\li6124\sb0\sl-253\slmult0 \par\pard\ql\li6124\sb0\s

l-253\slmult0 \par\pard\ql\li6124\sb0\sl-253\slmult0 \par\pard\ql\li6124\sb0\sl253\slmult0 \par\pard\ql\li6124\sb0\sl-253\slmult0 \par\pard\ql\li6124\sb0\sl-25
3\slmult0 \par\pard\ql\li6124\sb0\sl-253\slmult0 \par\pard\ql\li6124\sb0\sl-253\
slmult0 \par\pard\ql\li6124\sb0\sl-253\slmult0 \par\pard\ql\li6124\sb0\sl-253\sl
mult0 \par\pard\ql\li6124\sb0\sl-253\slmult0 \par\pard\ql\li6124\sb0\sl-253\slmu
lt0 \par\pard\ql\li6124\sb0\sl-253\slmult0 \par\pard\ql\li6124\sb0\sl-253\slmult
0 \par\pard\ql\li6124\sb0\sl-253\slmult0 \par\pard\ql\li6124\sb0\sl-253\slmult0
\par\pard\ql\li6124\sb0\sl-253\slmult0 \par\pard\ql\li6124\sb0\sl-253\slmult0 \p
ar\pard\ql\li6124\sb0\sl-253\slmult0 \par\pard\ql\li6124\sb0\sl-253\slmult0 \par
\pard\ql\li6124\sb0\sl-253\slmult0 \par\pard\ql\li6124\sb15\sl-253\slmult0 \up0
\expndtw-3\charscalex100 16/16
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g17}{\bkmkend Pg17}\par\pard\li1440\sb0\sl-322\slmult0\par\pard\li1440\sb0\sl-32
2\slmult0\par\pard\li1440\sb0\sl-322\slmult0\par\pard\li1440\sb247\sl-322\slmult
0\fi719 \up0 \expndtw0\charscalex101 \ul0\nosupersub\cf15\f16\fs28 Gotovi semina
rski, maturski, maturalni i diplomski radovi iz raznih\par\pard\li1440\sb0\sl-31
7\slmult0\fi0\tx3396\tx7124 \up0 \expndtw0\charscalex101 oblasti, lektire\tab \
up0 \expndtw-2\charscalex100 , pu\u353?kice, tutorijali, referati\tab \up0 \e
xpndtw0\charscalex101 -\ul0\nosupersub\cf16\f17\fs28 specijalizovan tim za
usluge\par\pard\li1440\sb1\sl-321\slmult0\fi0 \up0 \expndtw0\charscalex102 visok
okvalitetnog pisanja, istra\u382?ivanja i obradu teksta za kompletan reg
ion\par\pard\li1440\sb1\sl-322\slmult0\fi0 \up0 \expndtw0\charscalex101 Balkana.
\par\pard\ql \li4333\sb0\sl-322\slmult0 \par\pard\ql\li4333\sb97\sl-322\slmult0
\up0 \expndtw-4\charscalex100 Posetite nas na sajtovima ispod: \par\pard\ql \li3
701\ri3453\sb450\sl-550\slmult0\tx4352\tx4316 \up0 \expndtw0\charscalex95 {\fiel
d{\*\fldinst {HYPERLINK http://www.maturskiradovi.net/ }}{\fldrslt {\ul0\nosuper
sub\cf17\f18\fs32 WWW.MATURSKIRADOVI.NET}}} \line \up0 \expndtw0\charscalex95 {\
field{\*\fldinst {HYPERLINK http://www.seminarskirad.org/ }}{\fldrslt {\ul0\nosu
persub\cf17\f18\fs32 WWW.SEMINARSKIRAD.ORG}}} \line \tab \up0 \expndtw0\charscal
ex95 {\field{\*\fldinst {HYPERLINK http://www.maturski.net/ }}{\fldrslt {\ul0\no
supersub\cf17\f18\fs32 WWW.MATURSKI.NET}}} \line \tab \up0 \expndtw0\charscalex9
5 {\field{\*\fldinst {HYPERLINK http://www.maturski.org/ }}{\fldrslt {\ul0\nosup
ersub\cf17\f18\fs32 WWW.MATURSKI.ORG}}} \line \up0 \expndtw0\charscalex96 {\fiel
d{\*\fldinst {HYPERLINK http://www.seminarskirad.info/ }}{\fldrslt {\ul0\nosuper
sub\cf17\f18\fs32 WWW.SEMINARSKIRAD.INFO}}} \par\pard\qj \li3708\ri3473\sb637\sl
-760\slmult0 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf16\f17\fs28 Dostupn
i smo Vam 24h 365 dana u godini. \line \up0 \expndtw-4\charscalex100 Za gotove v
erzije rada obratiti se na mail: \par\pard\ql \li3672\sb0\sl-414\slmult0 \par\pa
rd\ql\li3672\sb0\sl-414\slmult0 \par\pard\ql\li3672\sb138\sl-414\slmult0 \up0 \e
xpndtw0\charscalex97 {\field{\*\fldinst {HYPERLINK file:///D:/Downloads/Rudic%20
za%20PDF-ove/[email protected] }}{\fldrslt {\ul0\nosupersub\cf20\f21\
fs36 [email protected]}}} \par\pard\ql \li4510\sb414\sl-598\slmult0 \
up0 \expndtw0\charscalex97 \ul0\nosupersub\cf22\f23\fs52 061/ 11-00-105 \par\par
d\ql \li1440\sb0\sl-322\slmult0 \par\pard\ql\li1440\sb108\sl-322\slmult0 \up0 \e
xpndtw-4\charscalex100 \ul0\nosupersub\cf16\f17\fs28 Seminarski, diplomski, matu
rski radovi, prevodi na engleski i eseji\u8230?
{\shp {\*\shpinst\shpleft3701\shptop4404\shpright8538\shpbottom4435\shpfhdr0\shp
bxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz93\shplid0
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{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167116
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Seminarski Rad - Finansijska Kontrola I Revizija

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{\rtf1{\fonttbl

{\f2 Times New Roman Bold;}

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ica zaposlena u privrednim subjektima ili njihovi \line \up0 \expndt

stupnim sve evidencije i \line \up0 \expndtw0\charscalex100 odgovaraju\u26

x102 delatnosti. Ona su prvo stvorila unutra\u353?nju kontrolu koja je obezbeival

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\par\pard\ql\li1852\sb22\sl-218\slmult0 \up0 \expndtw-2\charscalex100 Namena ra

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