independent accountant auditors

См. также в других словарях:

• accountant — a qualified person who is skilled at managing and analysing business financial records. Glossary of Business Terms * * * accountant ac‧coun‧tant [əˈkaʊntnt] noun [countable] a professional person whose job is to keep and check the financial… …   Financial and business terms

• Accountant's Letter — A letter that usually precedes a financial report. An accountant s letter is produced by a company s independent auditors. It summarizes the scope of the accountant s audit and its results in very general terms. The term is frequently used… …   Investment dictionary

• Chartered Accountant — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

• Institute of Internal Auditors — Established in 1941, The Institute of Internal Auditors (IIA) is a guidance setting body. Serving members in 165 countries, The IIA is the internal audit profession s global voice, chief advocate, recognized authority, and principal educator,… …   Wikipedia

• accounting — /euh kown ting/, n. 1. the theory and system of setting up, maintaining, and auditing the books of a firm; art of analyzing the financial position and operating results of a business house from a study of its sales, purchases, overhead, etc.… …   Universalium

• audit —    An examination by a trained accountant of the financial records of a person or business, including notation of improper or careless practices, recommendations for improvements in keeping proper records, and a balancing of the books. An… …   Business law dictionary

• South African Institute of Chartered Accountants — The South African Institute of Chartered Accountants (usually referred to as SAICA) is a non profit organisation that represents the interests of the accounting profession. It provides a wide range of support services to its members enabling them …   Wikipedia

• Financial audit — A financial audit, or more accurately, an audit of financial statements, is the examination by an independent third party of the financial statements of a company or any other legal entity (including governments), resulting in the publication of… …   Wikipedia

• Audit — For other uses, see Audit (disambiguation). Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management  …   Wikipedia

• Professional certification — Professional certification, trade certification, or professional designation, often called simply certification or qualification, is a designation earned by a person to assure qualification to perform a job or task. Many certifications are used… …   Wikipedia

• Auditor's report — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia