Revizija

Revizija is a term used in several South Slavic languages (Croatian, Serbian, Bosnian, Slovene) to denote the act of reviewing or re-examining something. The core sense is a systematic process of evaluating, updating, or auditing information, processes, or objects. Etymologically, revizija derives from Latin revisio (“a looking again”), entering Slavic languages through historical contact with Latin and Romance languages; in everyday language it is used as a noun for both formal and informal reviews.

In accounting and finance, revizija commonly means an audit: an independent examination of financial statements and related records to express an opinion on their fairness and compliance with accounting standards and regulations. In business and public administration, it can also refer to internal controls review or regulatory compliance assessment.

In medicine, revizija is used to describe revision surgery, a procedure that replaces or repairs a previously implanted device or corrects the outcome of a previous operation, such as a hip or knee revision.

In law and governance, revizija denotes the process of reconsidering laws, policies, or administrative decisions, often as part of a legislative or regulatory reform cycle.

The term thus spans multiple domains, always implying a re-evaluation or updating of material, practices, or structures. Related concepts include audit, review, re-examination, and revision, which together emphasize quality, safety, and compliance.