audit statement

См. также в других словарях:

• 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 — 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 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

• Statement on Auditing Standards No. 55 — Statement on Auditing Standards (SAS) No. 55: Consideration of Internal Control in a Financial Statement Audit, commonly abbreviated as SAS 55, is a auditing statement issued by the Auditing Standards Board of the American Institute of Certified… …   Wikipedia

• Audit evidence — records, statement of fact or other information which are relevant to the audit criteria (p. 3.3 ISO 19011:2002). Источник …   Словарь-справочник терминов нормативно-технической документации

• statement — [n1] declaration, assertion ABCs*, account, acknowledgment, affidavit, affirmation, allegation, announcement, articulation, aside, asseveration, assurance, averment, avowal, blow by blow*, charge, comment, communication, communiqué, description,… …   New thesaurus

• audit — [ôd′it] n. [ME < L auditus, a hearing, pp. of audire: see AUDIENCE] 1. a formal, often periodic examination and checking of accounts or financial records to verify their correctness 2. a settlement or adjustment of accounts 3. an account thus… …   English World dictionary

• Audit — For other uses, see Audit (disambiguation). Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management  …   Wikipedia

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

• Audit informatique — L audit informatique (en anglais Information technology audit ou IT audit) a pour objectif de s assurer que les activités informatiques d une entreprise ou d une administration se déroulent conformément aux règles et aux usages professionnels,… …   Wikipédia en Français

• audit — auditable, adj. /aw dit/, n. 1. an official examination and verification of accounts and records, esp. of financial accounts. 2. a report or statement reflecting an audit; a final statement of account. 3. the inspection or examination of a… …   Universalium