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auditing work

См. также в других словарях:

  • work papers — Documents that record *audit evidence and *audit tests. Work papers are important records of the conduct of an audit. In external auditing, they can be used as court evidence in cases of claims of *negligent or unsatisfactory audit work. In… …   Auditor's dictionary

  • 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 Standards Board — In the United States, the Auditing Standards Board (ASB) is the senior technical committee designated by the American Institute of Certified Public Accountants (AICPA) to issue auditing, attestation, and quality control statements, standards and… …   Wikipedia

  • 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

  • auditing — / ɔ:dɪtɪŋ/ noun the work of examining the books and accounts of a company …   Dictionary of banking and finance

  • International Standards on Auditing — (ISA) are professional standards for the performance of financial audit of financial information. These standards are issued by International Federation of Accountants. List of the Standards (ISAs)Respective responsibilities*ISA 200 Objective and …   Wikipedia

  • Generally Accepted Auditing Standards — Generally Accepted Auditing Standards, or GAAS, are ten auditing standards, developed by the AICPA, consisting of general standards, standards of field work, and standards of reporting, along with interpretations. They were developed by the AICPA …   Wikipedia

  • Government performance auditing — was developed in the late 1960s and shepherded by the United States Government Accountability Office, (the chief audit arm of the US federal government). Government performance auditing has since spread to most state governments and many closely… …   Wikipedia

  • generally accepted auditing standards — GAAS In the USA, the broad rules and guidelines set down by the Auditing Standards Board of the American Institute of Certified Public Accountants (AICPA). In carrying out audit work for a client, a certified public accountant is also obliged to… …   Accounting dictionary

  • United States Generally Accepted Auditing Standards — Die United States Generally Accepted Auditing Standards (GAAS) sind eine Gruppe von zehn Standard des American Institute of Certified Public Accountants (AICPA). Die US GAAS enthalten Vorgaben für Wirtschaftsprüfer zur Durchführung von Prüfungen …   Deutsch Wikipedia

  • Legal auditing — According to the National Association of Legal Auditing (NALA), legal auditing is a litigation management practice and risk management tool, used by insurance and other consumers of legal services, to determine if hourly billing errors, abuses,… …   Wikipedia

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