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učinkovita unutarnja kontrola (imenica, Računovodstvo, revizija)
Razumno uvjerenje da su tog entiteta operativni ciljevi ostvareni, da je objavljena financijska izvješća pouzdano su spremni, a ti zakoni i propisi su ispunjeni.
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- Part of Speech: noun
- Synonym(s):
- Blossary:
- Industry/Domain: Accounting
- Category: Auditing
- Company: AIS
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