audit findings

См. также в других словарях:

• Audit findings — results of the evaluation of the collected audit evidence against audit criteria (p. 3.5 ISO 19011:2002). Источник …   Словарь-справочник терминов нормативно-технической документации

• выводы (наблюдения) аудита ( audit findings) — 3.4 выводы (наблюдения) аудита ( audit findings) Результат оценки собранных свидетельств аудита (3.3) на соответствие критериям аудита (3.2). [ГОСТ Р ИСО 19011 2003, статья 3.4] Источник …   Словарь-справочник терминов нормативно-технической документации

• выводы (наблюдения) аудита (далее - выводы аудита) (audit findings) — 3.4 выводы (наблюдения) аудита (далее выводы аудита) (audit findings): Результат оценки собранных свидетельств аудита (3.3) на соответствие критериям аудита (3.2). Примечание Выводы аудита могут указывать на соответствие или несоответствие… …   Словарь-справочник терминов нормативно-технической документации

• Audit — systematic, independent, documented process for obtaining records, statements of fact or other relevant information and assessing them objectively to determine the extent to which specified requirements are fulfilled (p. 4.4 ISO/IEC 17000:2004).… …   Словарь-справочник терминов нормативно-технической документации

• Audit conclusion — outcome of an audit provided by the audit team after consideration of the audit objectives and all audit findings (p. 3.4 ISO19011:2002). Источник …   Словарь-справочник терминов нормативно-технической документации

• audit report — A document that summarizes the findings of an audit. An external audit report sets out an *audit opinion. Most systems of *Generally Accepted Auditing Standards have standardized formats for external audit reports and require explanations of any… …   Auditor's dictionary

• Audit Cycle — The accounting process that auditors employ in the review of a company s financial information. The audit cycle includes the steps that an auditor will take to ensure that the company s financial information is valid and accurate before releasing …   Investment dictionary

• audit assumption — A presumption or judgment that underpins an audit or an *audit test. Unlike *postulates of auditing, which are of general validity, an audit assumption is specific to an auditing assignment. Examples of audit assumptions include the judgment that …   Auditor's dictionary

• audit — au|dit1 [ ɔdıt ] noun count * an official examination of the financial or tax records of a company, organization, or person to see that they are accurate: Audits by the IRS of his tax records did not result in findings of wrongdoing. a. a careful …   Usage of the words and phrases in modern English

• Information technology audit process — Information technology audit process:Generally Accepted Auditing Standards (GAAS)In 1947, the American Institute of Certified Public Accountants (AICPA) adopted GAAS to establish standards for audits. The standards cover the following three… …   Wikipedia

• Single Audit — In the United States, the Single Audit, also known as the OMB A 133 audit, is a rigorous, organization wide audit or examination of an entity that expends $500,000 or more of Federal assistance (commonly known as Federal funds, Federal grants, or …   Wikipedia