- analytical auditing
- ауд. аналитический аудит* (аудит, при котором суть и глубина аудиторских тестов зависят от оценки аудитора системы внутреннего контроля)Syn:system-based auditing, analytical auditSee:
Англо-русский экономический словарь.
analytical auditing
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analytical auditing — An analytical approach to an audit that compares figures and other financial and non financial data, either internally or with external data, to decide whether the picture presented appears to be reasonable. Analytical auditing is used in the… … Accounting dictionary
analytical review — An auditing technique that focuses on analysis of the movements in *account balances over time, and on assessing the *reasonableness of financial statement items. At the level of financial statements, an auditor’s analytical review typically… … Auditor's dictionary
analytical review — noun an auditing procedure based on ratios among accounts and tries to identify significant changes • Hypernyms: ↑review, ↑limited review … Useful english dictionary
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International Standards on Auditing — (ISA) are professional standards for the performance of financial audit of financial information. These standards are issued by International Federation of Accountants. List of the Standards (ISAs)Respective responsibilities*ISA 200 Objective and … Wikipedia
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SCADA — is the abbreviation for Supervisory Control And Data Acquisition . It generally refers to an industrial control system: a computer system monitoring and controlling a process. The process can be industrial, infrastructure or facility based as… … Wikipedia
substantive testing — Auditing procedures that evaluate the accuracy, completeness, and existence of amounts stated in *general ledger accounts and financial statements. Substantive testing involves the auditing of quantifiable amounts (individual transactions as well … Auditor's dictionary
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Entity-Level Controls — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
