- Audit analytical review
- Аналитические процедуры проведения аудита. . Словарь экономических терминов .
Англо-русский экономический словарь.
Audit analytical review
Смотреть что такое "Audit analytical review" в других словарях:
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 — 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
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 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
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 programme — A document listing the individual audit tests to be performed to achieve an audit strategy. The tests will check that the accounting system operates in the manner recorded. For example, a credit sales transaction will be traced through to payment … Accounting 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 — The evidence required by an auditor on which to base an audit opinion on the financial statements of the company whose accounts are being audited. Sources of information include the accounting systems and the underlying documentation of the… … Accounting dictionary
review — 1. A formal assessment of an activity with the intention of suggesting or implementing changes. In the context of external auditing, a review implies an audit type investigation that does not meet the full requirements of *Generally Accepted… … Auditor's dictionary
Model audit — A model audit is the colloquial term for the tasks performed when conducting due diligence on a financial model, in order to eliminate spreadsheet error. (Also known as Model Review in some areas). A study in 1998 concluded that even MBA students … Wikipedia
limited review — noun (accounting) a service (less exhaustive than an audit) that provides some assurance to interested parties as to the reliability of financial data • Syn: ↑review • Topics: ↑accounting • Hypernyms: ↑accounting, ↑accounting system, ↑ … Useful english dictionary
