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analytical audit

См. также в других словарях:

  • 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

  • Analytical Procedures — is one of financial audit skill which help an auditor understand the client s business and changes in the business, to identify potential risk areas and to plan other audit procedures. Analytical Procedures include comparison of financial… …   Wikipedia

  • analytical review — An auditing technique that focuses on analysis of the movements in *account balances over time, and on assessing the *reasonableness of financial statement items. At the level of financial statements, an auditor’s analytical review typically… …   Auditor's dictionary

  • analytical auditing — An analytical approach to an audit that compares figures and other financial and non financial data, either internally or with external data, to decide whether the picture presented appears to be reasonable. Analytical auditing is used in the… …   Accounting dictionary

  • Audit substantive test — Substantive procedures (or substantive tests) are those activities performed by the auditor during the substantive testing stage of the audit that gather evidence as to the completeness, validity and/or accuracy of account balances and underlying …   Wikipedia

  • analytical review — An audit test designed to provide evidence of the completeness, accuracy, and validity of accounting records and financial statements. Analytical review is a type of substantive test that may be used in planning and undertaking an audit. It works …   Accounting dictionary

  • audit cycle — The process of conducting an audit or a series of audits over time. In external auditing, the audit cycle tends to be scheduled in several important phases: (i) interim visits to perform *analytical and *compliance reviews; (ii) attendance at… …   Auditor's dictionary

  • audit planning — The steps taken to prepare for an audit. Planning is tailored to the circumstances of individual audits, but typically includes some or all of the following: (i) information gathering to establish the background and circumstances of an entity or… …   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

  • audit test — An action or procedure to gather and evaluate *audit evidence. Audit tests are normally formalized in *audit programs, and they may be classified into (i) *substantive and (ii) *compliance testing. *Analytical review procedures are normally… …   Auditor's dictionary

  • audit evidence — The evidence required by an auditor on which to base an audit opinion on the financial statements of the company whose accounts are being audited. Sources of information include the accounting systems and the underlying documentation of the… …   Accounting dictionary

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