audit of annual accounts

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• annual accounts — annual report; = report and accounts The financial statements of an organization, generally published annually. In the UK, incorporated bodies have a legal obligation to publish annual accounts and file them at Companies House. Annual accounts… …   Accounting dictionary

• annual accounts — annual report; report and accounts The financial statements of an organization, generally published annually. In the UK, incorporated bodies have a legal obligation to publish annual accounts and file them at Companies House. Annual accounts… …   Big dictionary of business and management

• annual accounts and reports — United Kingdom For the purposes of Part 15 of the Companies Act 2006 (effective for financial years beginning on or after 6 April 2008), the meaning of this term depends on the status of the company: • In the case of an unquoted company, for a… …   Law dictionary

• audit — detailed checking of the financial records of a business by an independent qualified person ( auditor) in order to verify their correctness or to detect errors or fraud. Glossary of Business Terms An examination of a company s accounting records… …   Financial and business terms

• annual return — A document that must be filed with the Registrar of Companies within seven months of the end of the relevant accounting period (ten months for private companies). Information required on the annual return includes the address of the registered… …   Accounting dictionary

• annual return — A document that must be filed with the Registrar of Companies within seven months of the end of the relevant accounting period (ten months for private companies). Information required on the annual return includes the address of the registered… …   Big dictionary of business and management

• audit — An independent examination of, and the subsequent expression of opinion on, the financial statements of an organization. This involves the auditor in collecting evidence by means of compliance tests (tests of control) and substantive tests (tests …   Accounting dictionary

• audit — An independent examination of, and the subsequent expression of opinion on, the financial statements of an organization. This involves the auditor in collecting evidence by means of compliance tests (tests of control) and substantive tests (tests …   Big dictionary of business and management

• audit — au·dit / ȯ dət/ n 1: a formal examination of an organization s or an individual s financial records often for the purpose of uncovering fraud or inaccurate tax returns; also: the final report of such an examination 2: a methodical examination… …   Law dictionary

• audit — / ɔ:dɪt/ noun 1. the examination of the books and accounts of a company ● to carry out the annual audit 2. a detailed examination of something in order to assess it ● A thorough job audit was needed for job evaluation. ● A manpower audit showed… …   Dictionary of banking and finance

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