- audit practice
- технология и техника аудиторских проверок
Англо-русский экономический словарь.
audit practice
Смотреть что такое "audit practice" в других словарях:
audit program — A document that sets out *audit tests. It is generally considered best practice to conclude an *audit planning process with a formal, written program of audit tests, but in practice audit programs vary significantly in detail and sophistication.… … Auditor's dictionary
Audit Committee — Das Audit Committee ist der Prüfungsausschuss des Aufsichtsorgans. In deutschen und österreichischen Aktiengesellschaften ist das Aufsichtsorgan der Aufsichtsrat; in der Schweiz ist es der Verwaltungsrat. Die Errichtung eines Audit Committee wird … Deutsch Wikipedia
Audit — For other uses, see Audit (disambiguation). Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management … Wikipedia
audit objective — 1. The purpose of an audit. Audits are normally performed to support or refute specific objectives. The external audit of an organization, for example, typically has the following main objectives: To obtain evidence that the organization’s… … Auditor's dictionary
audit society — A term coined by *Michael Power to denote allegedly pervasive and negative influences of auditing practices in modern life. Power has elaborated the concept in, among other writings, The Audit Society: Rituals of Verification (1997), and has… … 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
Audit Bureau of Circulations — The Audit Bureau of Circulations (ABC) of North America is a not for profit circulation auditing organization. It is one of several organizations, operating in different parts of the world, that audits circulation, readership, and audience… … Wikipedia
audit committee — A committee of non executive directors the establishment of which was recommended for listed companies by the code of practice set out in the Cadbury Report. The function of audit committees is to check the powers of executive directors, with… … Accounting dictionary
Clinical audit — is a process that has been defined as a quality improvement process that seeks to improve patient care and outcomes through systematic review of care against explicit criteria and the implementation of change .[1] The key component of clinical… … Wikipedia
Internal audit — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Chief audit executive — The Chief Audit Executive (CAE), Director of Audit, Director of Internal Audit, Auditor General, or Controller General is a high level independent corporate executive with overall responsibility for the Internal audit. Publicly traded… … Wikipedia
