audit rotation — The periodic changing of external auditors. Some countries Italy and Spain, for example have traditions of requiring listed corporations to rotate auditors after a defined time period (typically five or seven years) in an attempt to encourage… … Auditor's dictionary
audit rotation — The practice of appointing an audit firm for a set period, such as five years, after which it must give up the position. The aim is to reduce the effective control of the auditor by directors, who may threaten to remove the auditors if they do… … Accounting dictionary
Joint audit — A joint audit is an audit on a legal entity (the auditee) by two or more auditors to produce a single audit report, thereby sharing responsibility for the audit. A typical joint audit has audit planning performed jointly and fieldwork allocated… … Wikipedia
Mars Science Laboratory — Vue d artiste du rover MSL. Caractéristiques Organ … Wikipédia en Français
Australian Army Reserve — Australian Army Reserve … Wikipedia
Auditor independence — refers to the independence of the auditor from parties, that have an interest in the financial statements of an entity. It is essentially an attitude of mind characterized by integrity and an objective approach to the audit process. The concept… … Wikipedia
Andersen (Société) — Pour les articles homonymes, voir Andersen. Logo de Andersen (société) Création Fonda … Wikipédia en Français
Andersen (societe) — Andersen (société) Pour les articles homonymes, voir Andersen. Logo de Andersen (société) Création Fonda … Wikipédia en Français
Andersen (société) — Pour les articles homonymes, voir Andersen. Logo de Andersen (société) Création Fonda … Wikipédia en Français
Arthur Andersen — Andersen (société) Pour les articles homonymes, voir Andersen. Logo de Andersen (société) Création Fonda … Wikipédia en Français
Entity-Level Controls — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia