- Audit and Review
- General subject: A&R
Универсальный русско-английский словарь. Академик.ру. 2011.
Audit and Review
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Audit and Attest Standards Team — A group within the *American Institute of Certified Public Accountants (AICPA). TheAICPA Web site states that the team directs and supports the development of auditing, attestation, accounting and review services, and quality control standards.… … Auditor's dictionary
audit — au·dit / ȯ dət/ n 1: a formal examination of an organization s or an individual s financial records often for the purpose of uncovering fraud or inaccurate tax returns; also: the final report of such an examination 2: a methodical examination… … Law dictionary
Audit risk — (also referred to as residual risk) refers to acceptable audit risk, i.e. it indicates the auditor s willingness to accept that the financial statements may be materially misstated after the audit is completed and an unqualified (clean) opinion… … Wikipedia
Audit evidence — is evidence obtained during a financial audit and recorded in the audit working papers. [cite web |title=Audit evidence |publisher=abrema.net |date=undated |url=http://www.abrema.net/abrema/au ev g.html |accessdate=2007 08 07] * In the audit… … Wikipedia
systems control and review file — SCARF An embedded audit facility in a computer that consists of a program code or additional data provided by an auditor and incorporated into a computerized accounting system. The auditor designates files as SCARF or not and also specifies a… … Accounting dictionary
audit — An independent review of an asset, liability, activity, organization, or set of *financial statements. Audits are usually performed to support or refute defined *audit objectives, and normally result in an *audit opinion on the matter under… … Auditor's dictionary
review — ▪ I. review re‧view 1 [rɪˈvjuː] noun 1. [countable, uncountable] when a situation or process is examined and considered carefully to see if it can be improved: review of • The company is conducting an internal review (= done by employees of the… … Financial and business terms
Audit — For other uses, see Audit (disambiguation). Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management … Wikipedia
audit software — Computer programs used by an auditor to examine an enterprise s computer files. Utility programs may be used, for example, for sorting and printing data files. Package or tailor made programs may be used to interrogate the computer based… … Accounting dictionary
audit planning — The steps taken to prepare for an audit. Planning is tailored to the circumstances of individual audits, but typically includes some or all of the following: (i) information gathering to establish the background and circumstances of an entity or… … Auditor's dictionary
audit — I. noun Etymology: Middle English, from Latin auditus act of hearing, from audire Date: 15th century 1. a. a formal examination of an organization s or individual s accounts or financial situation b. the final report of an audit 2. a methodical… … New Collegiate Dictionary
