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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
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 review — noun an auditing procedure based on ratios among accounts and tries to identify significant changes • Hypernyms: ↑review, ↑limited review … Useful english dictionary
Continuous auditing — is the independent application of automated tools to provide assurance on financial, compliance, strategic and operational data within a company. Continuous auditing uses a set of tools to assure the internal control system is functioning to… … Wikipedia
International Standards on Auditing — (ISA) are professional standards for the performance of financial audit of financial information. These standards are issued by International Federation of Accountants. List of the Standards (ISAs)Respective responsibilities*ISA 200 Objective and … Wikipedia
Rod Anderson (writer) — Rodney J. Anderson BA (born 15 April 1935 in Toronto) is a Canadian poet, musician and Chartered Accountant. After spending decades living in Toronto, he currently lives in Cobourg, Ontario with his wife, Merike Lugus.Rod Anderson graduated from… … Wikipedia
SCADA — is the abbreviation for Supervisory Control And Data Acquisition . It generally refers to an industrial control system: a computer system monitoring and controlling a process. The process can be industrial, infrastructure or facility based as… … Wikipedia
substantive testing — Auditing procedures that evaluate the accuracy, completeness, and existence of amounts stated in *general ledger accounts and financial statements. Substantive testing involves the auditing of quantifiable amounts (individual transactions as well … Auditor's dictionary
Scientology beliefs and practices — Scientology is, according to its own texts, the study and handling of the spirit in relationship to itself, others and all of life. [cite web | url=http://www.scientology.org/en US/religion/presentation/pg006.html | title=Introduction to… … Wikipedia
Dianetics — This article is about the set of ideas and practices termed Dianetics. For the book by L. Ron Hubbard first published in 1950, see Dianetics: The Modern Science of Mental Health or Dianetics: The Evolution of a Science (1950). Not to be confused… … Wikipedia
Entity-Level Controls — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
