negative circularization
Смотреть что такое "negative circularization" в других словарях:
circularization — 1. An audit test that consists of written requests to *third parties to confirm the existence and accuracy of items in financial statements. A common example is the circularization by external auditors of a sample of an organization’s customers,… … Auditor's dictionary
circularization of debtors — A technique used by an auditor in which all debtors to a company are asked to confirm the amounts outstanding (positive circularization) or to reply if the amount stated is incorrect or in dispute (negative circularization). The object is to… … Accounting dictionary
confirmation letter — A written response to an auditor’s request to confirm the existence or value of an item. Examples of commonly requested confirmation letters include the *circularization by external auditors of an organization’s customers to confirm *accounts… … Auditor's dictionary
