Engleski jezik je jedan od retkih stranih jezika koji iz godine u godinu sve više ulazi u svakodnevnicu svih nas. Upotreba engleskog jezika je nužna potreba svakog pojedinca. Izučavanje engleskog jezika u školama, iz tih razloga, počinje još u prvom razredu, time se i pokazuje značaj poznavanja engleskog jezika danas.U ovom radu, bavimo se motivacijom kao jednim od glavnih faktora u nastavi i učenju engleskog jezika, kao i ulogom nastavnika u motivisanju učenika. Veliki uticaj na učenje jezika ima motivacija, bez obzira na intelektualne sposobnosti samih učenika. Veoma često je veoma teško motivisati učenike da uče strani jezik. Često se javljaju i slučajevi da učenici nailaze na barijere pri učenju jezika i nisu dovoljno motivisani da se pozabave problematikom, tako da često i odustanu i nisu spremni da nastave dalje sa učenjem engleskog jezika.
ApstraktDa bi preduzeće obavljalo svoje poslovanje neophodna su mu određena novčana sredstva, pa preduzeća za svakodnevne, neophodne manje isplate, organizuju svoje blagajničko poslovanje. U blagajničkom poslovanju djeluje u potpunosti zaštitni kontrolni mehanizam. Svako prisvajanje ima za posljedicu manjak. Kriminalne radnje u vezi sa gotovinom mogu biti: prisvajanje gotovog novca, "branje" gotovog novca i lažne obaveze. Faktori rizika protivpravnog prisvajanja sredstava posmatraju se pod dejstvom: podsticaja ili pritisaka, prilika, kao i stavova ili opravdanja. Zbog posebnosti osnovnog i pojedinačnih ciljeva forenzičke revizije, forenzički revizori imaju u mnogome drugačiji pristup verifikaciji finansijskih izvještaja od tradicionalnih revizora. U namjeri da ocijeni uspješnost sistema internih kontrola pravnog lica, a u cilju sprečavanja protivpravnog prisvajanja sredstava, forenzički revizor bi trebalo da osmisli revizorski program za kontrolne i suštinske testove protivpravnog prisvajanja sredstava. Simptomi prevare su neobične i neočekivane promjene. Cilj je prikupiti i dokumentovati relevantne i pouzdane dokaze koji će dovesti do osude, ukoliko je došlo do prevare.Ključne riječi: blagajničko poslovanje, kriminalne radnje, malverzacije, gotovina, forenzička revizija FORENSIC AUDIT OF TREASURY MANAGEMENT AbstractIn order to perform its necessary operations, a company must have certain funds. Thus enterprises organise their treasury operations for every day, less necessary payments. A fully protective control mechanism operates in the cash business. Each appropriation will result in a shortage. Criminal activity in connection with cash can be: confiscating cash, "picking" of cash and false commitments. Risk factors for misappropriation of funds are considered under the influence of incentive or pressure, opportunity, and attitudes or excuses. Due to the particular goal and objectives of the forensic audit, forensic auditors have a greatly different approach to the verification of the financial statements compared to traditional auditors. In order to evaluate the performance of internal control of the legal entity in order to prevent the misappropriation of funds, a forensic auditor should design the audit program for control and substantive tests about the misappropriation of funds. Symptoms for fraud are unusual and unexpected changes. The goal is to collect and document relevant and reliable evidence that will lead to a conviction, if is fraud.
Quality control of external audit is to ensure that the audit results meet the expectations of stakeholders, as well as to respond to the challenges that are facing audits. The process of quality control of external audit includes all entities that are interested in the reliability of audit reports and providing a high level of audit services: certified auditors, audit firms, professional auditing organizations and the public. In the early 21st century, the outbreak of financial scandals and the economic crisis have created a need to increase public oversight of the audit. In this sense, quality control of external audit has become a subject of interest to professional organizations, regulatory bodies and governments. Quality control includes oversight of the audit profession, establishing rules to ensure audit quality control and imposes the use of high quality auditing standards for all audits. The goal of establishing a system of quality control firms auditing is to ensure that the registered audit firms, their partners and staff operating in accordance with international standards.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.
customersupport@researchsolutions.com
10624 S. Eastern Ave., Ste. A-614
Henderson, NV 89052, USA
Copyright © 2024 scite LLC. All rights reserved.
Made with 💙 for researchers
Part of the Research Solutions Family.