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audit independence

См. также в других словарях:

  • Independence (disambiguation) — Independence is the self government of a nation, country, or state by its residents and population.Independence may also mean:;In mathematics: *Independence (mathematical logic), Logical independence *Linear independence *Statistical independence …   Wikipedia

  • independence — The absence of a relationship, obligation, or *conflict of interest that could comprise an auditor’s judgment. In external auditing, independence can be subverted (or can be perceived to be subverted) by many factors, including the following: (i) …   Auditor's dictionary

  • independence of auditors — The fundamental principle that auditors must be, and must be seen to be, independent to enable them to behave with integrity and make objective professional and business judgments. Specific threats to independence include: • an overdependence… …   Accounting dictionary

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

  • 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 opinion — An auditor’s conclusion on the extent to which *audit evidence refutes or confirms an *audit objective. *Independence is considered to be central to the credibility of audit opinions, especially in the context of an external audit: An auditor’s… …   Auditor's 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 …   Accounting dictionary

  • audit committee — A committee of a *board of directors (or similar governing body) that oversees an organization’s auditing and *financial reporting. Under most systems of corporate governance, audit committees tend to be comprised of *outside directors to… …   Auditor's dictionary

  • audit quality — The good performance and positive characteristics of an audit. It has been suggested that audit quality depends on both technical competence and independence (Beattie et al., 2001, 14), and external auditing quality is often assessed by *peer… …   Auditor's dictionary

  • audit rotation — The periodic changing of external auditors. Some countries Italy and Spain, for example have traditions of requiring listed corporations to rotate auditors after a defined time period (typically five or seven years) in an attempt to encourage… …   Auditor's dictionary

  • audit committee — A committee of non executive directors the establishment of which was recommended for listed companies by the code of practice set out in the Cadbury Report. The function of audit committees is to check the powers of executive directors, with… …   Accounting dictionary