Audit conclusion

См. также в других словарях:

• 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

• заключение по результатам аудита (audit conclusion) — 3.5 заключение по результатам аудита (audit conclusion): Выходные данные аудита (3.1), представленные аудиторской группой (3.9) после рассмотрения целей аудита и всех выводов аудита (3.4). Источник: ГО …   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 working papers — are the documents which keeping all audit evidences obtained during financial statements auditing. Audit working paper is to be able to support the audit works done in order, sufficient and assurance audit evidences have been obtained and… …   Wikipedia

• Audit evidence — is evidence obtained during a financial audit and recorded in the audit working papers. [cite web |title=Audit evidence |publisher=abrema.net |date=undated |url=http://www.abrema.net/abrema/au ev g.html |accessdate=2007 08 07] * In the audit… …   Wikipedia

• Audit risk — (also referred to as residual risk) refers to acceptable audit risk, i.e. it indicates the auditor s willingness to accept that the financial statements may be materially misstated after the audit is completed and an unqualified (clean) opinion… …   Wikipedia

• audit opinion — An auditor’s conclusion on the extent to which *audit evidence refutes or confirms an *audit objective. *Independence is considered to be central to the credibility of audit opinions, especially in the context of an external audit: An auditor’s… …   Auditor's dictionary

• 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

• International Organization of Supreme Audit Institutions — Abbreviation INTOSAI Motto Experientia Mutua Omnibus Prodest, Mutual experience benefits all Formation 1953 Type IGO H …   Wikipedia

• Mainframe audit — A mainframe audit is a comprehensive inspection of computer processes , security , and procedures ,with recommendations for improvement. Contents 1 Definition of mainframe 2 Considerations 2.1 The Operating System …   Wikipedia

• in conclusion — ► FORMAL said or written when you are ending a speech, report, etc.: »I want to re emphasise in conclusion my commitment to the new climate of partnership in this country. »In conclusion, it seems that the increasing incidence of audit committees …   Financial and business terms