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auditing process

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  • Auditing (Scientology) — Auditing was developed by L. Ron Hubbard, and is described by the Church of Scientology as spiritual counseling which is the central practice of Dianetics and Scientology . [http://faq.scientology.org/page02b.htm What is auditing? The President… …   Wikipedia

  • Auditing Practices Board — APB A body constituted in 1991 to replace the Auditing Practices Committee (APC). Intended to be more independent of the auditing profession than the APC, the APB has half of its members drawn from outside practice, for example from universities… …   Accounting dictionary

  • auditing — ▪ accounting Introduction       examination of the records and reports of an enterprise by specialists other than those responsible for their preparation. Public auditing by independent, impartial accountants has acquired professional status and… …   Universalium

  • Process-driven application — A process driven application is an application that is driven by an underlying process engine where the process can be exposed and reused. In effect all applications are process driven and the logic of any application can be extrapolated into a… …   Wikipedia

  • Auditing Practices Board — The Auditing Practices Board Limited (APB) was originally established in 1991 as a committee of the Consultative Committee of Accountancy Bodies, to take responsibility within the United Kingdom and Republic of Ireland for setting standards of… …   Wikipedia

  • auditing — The process or action of undertaking an *audit. Although the gerund auditing places greater emphasis on action than the simple noun audit, the two terms are largely interchangeable …   Auditor's dictionary

  • auditing —    The process of scrutinizing network security related events and transactions to ensure that they are accurate, particularly reviewing attempts to create, access, and delete files and directories and reviewing security violations. Records of… …   Dictionary of networking

  • continuous auditing — Auditing activity that takes place over an extended time period. A continuous audit is not necessarily an uninterrupted process, as it may involve short breaks in audit activity. A classic example is daily stocktaking to monitor the reliability… …   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

  • 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

  • Materiality (auditing) — Materiality is a concept or convention within auditing and accounting relating to the importance/significance of an amount, transaction, or discrepancy. The objective of an audit of financial statements is to enable the auditor to express an… …   Wikipedia

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