- substantive test
- ауд. тест по существу (аудиторская процедура подтверждения сальдо в финансовой отчетности путем его тестирования на предмет наличия ошибок)See:
Англо-русский экономический словарь.
substantive test
Смотреть что такое "substantive test" в других словарях:
Audit substantive test — Substantive procedures (or substantive tests) are those activities performed by the auditor during the substantive testing stage of the audit that gather evidence as to the completeness, validity and/or accuracy of account balances and underlying … 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
audit test — An action or procedure to gather and evaluate *audit evidence. Audit tests are normally formalized in *audit programs, and they may be classified into (i) *substantive and (ii) *compliance testing. *Analytical review procedures are normally… … Auditor's dictionary
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
analytical review — An audit test designed to provide evidence of the completeness, accuracy, and validity of accounting records and financial statements. Analytical review is a type of substantive test that may be used in planning and undertaking an audit. It works … Accounting dictionary
verification — A substantive test in an audit that checks on the existence, ownership, and valuation of assets and liabilities. It is used to perform a balance sheet audit or to gather general audit evidence … Accounting dictionary
vouching — A substantive test in an audit to check that the underlying records correctly show the nature of transactions entered into by the business being audited … Accounting dictionary
verification — An *examination of an activity or asset in order to obtain evidence of its existence, condition, or truth. Verification is an important *substantive test to obtain *audit evidence: Depending on the...circumstances, verification takes place… … Auditor's dictionary
Due process — is the legal code that the state must venerate all of the legal rights that are owed to a person under the principle. Due process balances the power of the state law of the land and thus protects individual persons from it. When a government… … Wikipedia
Miranda warning — The Miranda warning (also referred to as Miranda rights) is a warning that is required to be given by police in the United States to criminal suspects in police custody (or in a custodial interrogation) before they are interrogated to inform them … Wikipedia
United States v. Extreme Associates — is a 2005 U.S. law case revolving around issues of obscenity. Extreme Associates, a pornography company owned by Rob Zicari and his wife Lizzy Borden, was prosecuted by the federal government for alleged distribution of obscenity across… … Wikipedia
