audit file

audit file
ауд. файл аудита, аудиторский файл (совокупность необходимых при проведении аудита документов)
See:

Англо-русский экономический словарь.

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  • File area network — File Area Networking refers to various methods of sharing files over a network such as storage devices connected to a file server or network attached storage (NAS). Background Data storage technology over the years has evolved from a direct… …   Wikipedia

  • Audit trail — An audit trail or audit log is a chronological sequence of audit records, each of which contains evidence directly pertaining to and resulting from the execution of a business process or system function. Audit records typically result from… …   Wikipedia

  • audit trail — noun : a record of a sequence of events (as actions performed by a computer) from which a history of those events may be reconstructed * * * 1. Accounting. the process or an instance of cross referring each bookkeeping entry to its source in… …   Useful english dictionary

  • File change log — A file change log tracks changes to the namespace (files and directories) of a file system. Depending on the implementation, a file change log will record changes such as creates, links, unlinks (deletions), renamed files, data changes, and… …   Wikipedia

  • Audit log —   A computer file which contains details of all actions made which changed data in (a part of) the data base. Most of the details concern financial transactions but changes to system tables are also recorded in the audit log. See also Security… …   International financial encyclopaedia

  • Computer Aided Audit Tools — Computer Assisted Audit Techniques or Computer Aided Audit Tools (CAATS), also known as Computer Assisted Audit Tools and Techniques (CAATTs), is a growing field within the Financial audit profession. CAATTs is the practice of using computers to… …   Wikipedia

  • Computer-aided audit tools — Computer assisted audit techniques or computer aided audit tools (CAATS), also known as computer assisted audit tools and techniques (CAATTs), is a growing field within the financial audit profession. CAATTs is the practice of using computers to… …   Wikipedia

  • computer-assisted audit techniques — CAATs Techniques developed by auditors for performing compliance tests and substantive tests on computer systems for firms in which the data being audited is processed by computers and held on computer files. There are two main categories of… …   Accounting dictionary

  • computer-assisted audit techniques — CAATs Techniques developed by auditors for performing audit tests on computer systems and the data they hold. There are two main categories of technique. (1) The auditor creates a set of input data to be processed by the computer programs; the… …   Big dictionary of business and management

  • permanent file — Audit documentation that records information of a *long term nature. The records of *audit tests for specific assignments are normally maintained separately from a permanent file. A permanent file typically includes the following information on… …   Auditor's dictionary

  • Court of Audit of Belgium — The Court of Audit of Belgium (Dutch:  Rekenhof (help·info), French: Cour des Comptes, German: Rechnungshof) is a Belgian governmental institution established by article 180 of the Belgian Constitution. The Court of Audit is a collateral …   Wikipedia


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