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transactions audit

См. также в других словарях:

  • Audit Record Generation and Utilization System — or Argus is a fixed model Real Time Flow Monitor designed to track and report on the status and performance of all network transactions seenin a data network traffic stream, doing that by that categorizing IP packets which match the boolean… …   Wikipedia

  • audit plan — audit planning memorandum; = audit strategy A document outlining the strategy to be applied to each manageable area of the accounting system and financial statements of an audit client. The plan would take into account the assessed levels of… …   Accounting dictionary

  • 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 — Systematic inspection of accounting records involving analyses, tests, and confirmations. The hearing and investigation had before an auditor. An audience; a hearing; an examination in general. A formal or official examination and authentication… …   Black's law dictionary

  • audit — Systematic inspection of accounting records involving analyses, tests, and confirmations. The hearing and investigation had before an auditor. An audience; a hearing; an examination in general. A formal or official examination and authentication… …   Black's law dictionary

  • audit trail — Resolves the validity of an accounting entry by a step by step record by which accounting data can be traced to their source. Bloomberg Financial Dictionary The range of documents, and other evidence including tape recordings, which records all… …   Financial and business terms

  • audit software — Computer programs used by an auditor to examine an enterprise s computer files. Utility programs may be used, for example, for sorting and printing data files. Package or tailor made programs may be used to interrogate the computer based… …   Accounting dictionary

  • audit — An independent review of an asset, liability, activity, organization, or set of *financial statements. Audits are usually performed to support or refute defined *audit objectives, and normally result in an *audit opinion on the matter under… …   Auditor's dictionary

  • audit risk — 1. In external auditing, the *risk of giving an inappropriate *audit opinion on the *fair presentation of an organization’s *financial statements. The *sampling of transactions and the *compliance testing of controls cannot offer cast iron… …   Auditor's dictionary

  • audit software — 1. Computer software programs used to gather and evaluate *audit evidence. Audit software can be used in several evidence gathering ways, including (i) data sorting, (ii) *sampling analysis, (iii) the performance of *walk through tests, (iv) the… …   Auditor's dictionary

  • audit programme — A document listing the individual audit tests to be performed to achieve an audit strategy. The tests will check that the accounting system operates in the manner recorded. For example, a credit sales transaction will be traced through to payment …   Accounting dictionary

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