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audit coverage

См. также в других словарях:

  • Audit committee — In a publicly held company, an audit committee is an operating committee of the Board of Directors, typically charged with oversight of financial reporting and disclosure. Committee members are drawn from members of the Company s board of… …   Wikipedia

  • 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 universe — The total potential scope of work within an auditor’s remit. *Audit planning involves the allocation of resources to individual *auditable units within an audit universe, normally on the basis of a combination of the following: (i) *materiality… …   Auditor's dictionary

  • audit schedule — 1. A formal list of auditing assignments determined by an *internal audit function’s planning process. The audit schedule’s coverage may extend to *long term planning of three, five, or more years. 2. An alternative term for *work paper …   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

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

  • Single Audit — In the United States, the Single Audit, also known as the OMB A 133 audit, is a rigorous, organization wide audit or examination of an entity that expends $500,000 or more of Federal assistance (commonly known as Federal funds, Federal grants, or …   Wikipedia

  • Chief audit executive — The Chief Audit Executive (CAE), Director of Audit, Director of Internal Audit, Auditor General, or Controller General is a high level independent corporate executive with overall responsibility for the Internal audit. Publicly traded… …   Wikipedia

  • Database audit — Database auditing involves observing a database so as to be aware of the actions of database users. Database administrators and consultants often set up auditing for security purposes, for example, to ensure that those without the permission to… …   Wikipedia

  • Comptabilite, Controle, Audit — A French language, scholarly accounting and auditing journal. Published twice a year by Editions Vuibert on behalf of the Paris based *Association Francophone de Comptabilite, the journal is available in print and (partial) online formats. The… …   Auditor's dictionary

  • Media and Publishing — ▪ 2007 Introduction The Frankfurt Book Fair enjoyed a record number of exhibitors, and the distribution of free newspapers surged. TV broadcasters experimented with ways of engaging their audience via the Internet; mobile TV grew; magazine… …   Universalium

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