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1 auditing principles
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2 auditing principles
принципи аудиту; принципи аудиторської діяльності; принципи ревізійної діяльності -
3 auditing principles
принципы аудита; принципы аудиторской деятельности; принципы ревизионной деятельности. . Словарь экономических терминов . -
4 auditing principles
English-russian dctionary of contemporary Economics > auditing principles
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5 auditing principles
принципы аудита, аудиторских проверок; принципы аудиторской деятельностиEnglish-russian dctionary of diplomacy > auditing principles
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6 Statement of Auditing Standards
Finan auditing standard, issued by the Auditing Practices Board, containing prescriptions as to the basic principles and practices which members of the U.K. accountancy bodies are expected to follow in the course of an audit.Abbr. SASThe ultimate business dictionary > Statement of Auditing Standards
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7 Generally Accepted Accounting Principles
док.сокр. GAAP учет общепринятые принципы бухгалтерского учета, ГААП, ОПБУа) (в широком смысле: принципы ведения финансового учета и представления отчетности, которые на данный момент времени признаются базой для составления отчетности, корректно отражающей экономическое положение фирмы; не существует единого документа или набора документов, в которых были бы сформулированы эти принципы)See:accounting concepts, conceptual framework, Generally Accepted Auditing Standards, International Accounting Standards, International Financial Reporting Standards, big GAAP, little GAAPб) амер. (в узком смысле: правила ведения финансового учета и представления отчетности, соблюдения которых требует Комиссия по ценным бумагам и биржам; обязательны для тех компаний, чьи акции котируются на фондовом рынке; эти правила определяются не самой комиссией, а негосударственными профессиональными объединениями бухгалтеров и финансовых руководителей)See:Securities and Exchange Commission, Financial Accounting Standards Board, American Institute of Certified Public Accountants, American Accounting Association, Committee on Accounting Procedure, Governmental Accounting Standards Board, statutory accounting principlesв) брит. (правила ведения финансового учета и представления отчетности, утвержденные стандартами бухгалтерского учета и законами о компаниях)Syn:Generally Accepted Accounting Practice, generally accepted accounting principles of the United KingdomSee:Financial Reporting Standards, Statement of Standard Accounting Practice, Companies Act 1985, Companies Act 1989
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abbrev.: GAAP generally accepted accounting principles общепринятые принципы и правила бухгалтерского учета в США; устанавливаются с 1973 г. Советом по финансовым учетным стандартам (независимая саморегулирующаяся организация) в форме "FASB opinions", Советом по принципам бухгалтерского учета (APB opinions) или Американским институтом дипломированных (сертифицированных) бухгалтеров; см. Accounting Principles Board;* * *Англо-русский экономический словарь > Generally Accepted Accounting Principles
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8 принципи ревізійної діяльності
Українсько-англійський словник > принципи ревізійної діяльності
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9 принципы ревизионной деятельности
Banks. Exchanges. Accounting. (Russian-English) > принципы ревизионной деятельности
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10 принципи аудиторських перевірок
auditing principles; auditing standards; standards of auditingУкраїнсько-англійський словник > принципи аудиторських перевірок
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11 принципи аудиту
auditing principles; auditing standards; standards of auditing -
12 principle
принцип, основа; закон•The principles that underlie all accounting reports. — Принципы, которые лежат в основе всей бухгалтерской отчетности.
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13 principle
nпринцип, основа, закон
- acceleration principle
- accounting principle
- accrual basis principle
- arm's length principle
- auditing principles
- averaging principle
- broad principles
- cash flow principle
- ceiling principle
- common law principles
- compatibility principle
- compensation principle
- cost-benefit principle
- credit principle
- equitable principle
- flexibility principle
- floor principle
- fluctuating principle
- fullcost principle
- functional principle
- generally accepted accounting principles
- generally accepted audit principles
- guiding principle
- historical cost principle
- just wage principle
- legal principle
- lower of cost or market principle
- matching principle
- maximum principle
- minimax principle
- minimum principle
- operating principle
- rating principles
- residence principle of taxation
- source principle of taxation
- superposition principle
- territoriality principle
- uncertainty principle
- principle of choice
- principle of classifying
- principle of comparability
- principle of comparative advantage
- principle of comparative cost
- principle of conflicts of law
- principle of continuity of contracts
- principle of continuity of legislaion
- principles of cooperation
- principle of efficiency
- principle of equal advantage
- principle of equality
- principle of equity
- principle of information transparency
- principle of an invention
- principle of legal continuity
- principle of legislative coherence
- principles of management
- principle of material incentive
- principle of most-favoured-nation treatment
- principle of optimality
- principles of price formation
- principle of priority
- principle of profitability of investments
- principle of reciprocity
- principle of risk balancing
- principle of scientific management
- principle of solvency
- principle of sufficiency
- principle of taxation
- in principle
- adhere to principles
- establish a principle
- outline principles
- promote just and equitable principles of trade
- stray from the principlesEnglish-russian dctionary of contemporary Economics > principle
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14 принципы аудита
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15 принципы аудиторских проверок
Универсальный русско-английский словарь > принципы аудиторских проверок
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16 принципы ревизионной деятельности
EBRD: auditing principlesУниверсальный русско-английский словарь > принципы ревизионной деятельности
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17 auditoría informática
(n.) = computer audit, computer auditingEx. Computer audit involves the application of established audit principles to the practice of computing.Ex. Computer auditing is a branch of general auditing concerned with the control of information and communications technologies or computers.* * *(n.) = computer audit, computer auditingEx: Computer audit involves the application of established audit principles to the practice of computing.
Ex: Computer auditing is a branch of general auditing concerned with the control of information and communications technologies or computers. -
18 SAP
1) Общая лексика: hum. сокр. Sensitive To Antimicrobial Peptides, hum. сокр. Slam Associated Protein, social action program, Site Access Permit (SEIC), старшее ответственное лицо (Senior Authorised Person, напр. http://www.indeed.co.uk/jobs?q=Senior+Authorised+Person&l=London)2) Компьютерная техника: System Application Program, Systems Application Products, Systems, Applications, and Products3) Медицина: statistical analysis plan, план статистического анализа, нарколог (substance abuse professional), substance abuse professional - нарколог (сокр.)4) Американизм: Scientific Advisory Panel, State Assessment Panel, Statements of Administration Policy, Statutory Adoption Pay, Stop All Progress, Substance Abuse Prevention5) Спорт: Slight Atari Player6) Военный термин: System Acquisition Plan, search and attack pattern, security assistance plan, security assistance program, semiarmor-piercing, shipboard antenna pedestal, standing air patrol, strategic advantages profile, structural analysis program, supervisory airplane pilot, system alignment procedure7) Техника: safety assessment principles, severe accident program, sintered aluminum powder, solar array program, startup administrative procedure, statements on auditing procedures, system acquisition process8) Шутливое выражение: Satan's Accounting Program, Slow And Painful, Somewhat Academic Privacy, Son Af a Pitch9) Религия: Share And Prayer10) Юридический термин: Special Assistance Pass, Substance Abuse Panel, Substance Abuse Program11) Бухгалтерия: Service Advertisement Protocol, Standard Accounting Procedures, Statements on Auditing Procedure, Systems Applications Products, Положения по процедурам аудита (Statements on Auditing Procedures), Принципы ведения бухгалтерскогоучёта, предписанные законом (Statutory Accounting Principles)
12) Страхование: Statutory Accounting Principals13) Автомобильный термин: Standard Corporate Protocol14) Грубое выражение: Stupid American Public, Surely A Pedophile15) Оптика: stress-applying part16) Телекоммуникации: протокол предлагаемых услуг, Service Advertising Protocol (NetWare), Service Access Point (generic)17) Сокращение: Seaborne Air Platform, Second Audio Program, Semi-Armour Piercing, Sensing And Processing unit, Shijiazhuang Aircraft Plant (China), Simulated Attack Profile, Soon As Possible, South African Police (South Africa), Special Access Program (USA), Special Access Program18) Университет: Satisfactory Academic Progress, Scientific Agricultural Partnership, Standard Assessment Performance, Student Assistance Program, Students Aid Project, Students Alumni And Professional, Supply Of Academic Publications19) Электроника: Secondary Audio Program20) Вычислительная техника: Service Access Point, Service Advertising Protocol, symbolic address program, symbolic assembly program, system assist processor, Symbolic Assembler Program (IBM, IBM 704), Session Announcement Protocol (Internet, RFC 2974), Service Advertising Protocol (Novell, Netware, IPX), Service Access Point (OSI), Service Access Point (OSI, Networking), Systems, Applications and Products (in data processing, ag, Hersteller), компания SAP, система компании SAP21) Нефть: An enterprise resource system, программы структурной перестройки, бухгалтерская программа SAP22) Иммунология: Serum Amyloid P23) Транспорт: Suitcase And Passport24) Фирменный знак: System Application And Products, System Application Products, Systems Applications And Programming, Systems, Applications and Products in Data Processing26) Деловая лексика: Safety Awareness Program, Systems Applications Production, описание процедуры отчётности, описание процедуры ревизии (Statement on Auditing Procedure)27) Глоссарий компании Сахалин Энерджи: System, Application and Products for Data Processing28) Образование: Science Activity Planner, Solves All Problems, Standard Assessment Procedure, Standard Assessment Program, State Advisory Panel for Special Education, Student Assistance Plan, Substance Abuse Professional29) Сетевые технологии: Service Announcement Protocol, Start Of Active Profile, System Area Pointer, протокол извещения об услугах, протокол объявления об услугах, протокол представления услуг, протокол рекламного сетевого сервиса, протокол с объявлением о служебных средствах31) Медицинская техника: Super Absorbent Polymer - впитывающий полимер (применяется во впитывающей продукции, напр. в подгузниках)32) Химическое оружие: sampling and analysis plan, strategic action plan33) Трудовое право: Разрешение на доступ на рабочую площадку (Site Access Permit)34) Расширение файла: Session Announcement Protocol, System Assurance Program, Service Access Point (DEC), Systems, Applications and Products (company)35) Майкрософт: протокол SAP36) Общественная организация: Scholarship Assistance Program37) Должность: Substance Abuse Professionals38) Чат: Soft And Pretty39) NYSE. S A P, A. G.40) Аэропорты: San Pedro Sula, Honduras41) Программное обеспечение: System Analysis and Program Development, System Application Product42) Базы данных: Systems Applications Processing -
19 sap
1) Общая лексика: hum. сокр. Sensitive To Antimicrobial Peptides, hum. сокр. Slam Associated Protein, social action program, Site Access Permit (SEIC), старшее ответственное лицо (Senior Authorised Person, напр. http://www.indeed.co.uk/jobs?q=Senior+Authorised+Person&l=London)2) Компьютерная техника: System Application Program, Systems Application Products, Systems, Applications, and Products3) Медицина: statistical analysis plan, план статистического анализа, нарколог (substance abuse professional), substance abuse professional - нарколог (сокр.)4) Американизм: Scientific Advisory Panel, State Assessment Panel, Statements of Administration Policy, Statutory Adoption Pay, Stop All Progress, Substance Abuse Prevention5) Спорт: Slight Atari Player6) Военный термин: System Acquisition Plan, search and attack pattern, security assistance plan, security assistance program, semiarmor-piercing, shipboard antenna pedestal, standing air patrol, strategic advantages profile, structural analysis program, supervisory airplane pilot, system alignment procedure7) Техника: safety assessment principles, severe accident program, sintered aluminum powder, solar array program, startup administrative procedure, statements on auditing procedures, system acquisition process8) Шутливое выражение: Satan's Accounting Program, Slow And Painful, Somewhat Academic Privacy, Son Af a Pitch9) Религия: Share And Prayer10) Юридический термин: Special Assistance Pass, Substance Abuse Panel, Substance Abuse Program11) Бухгалтерия: Service Advertisement Protocol, Standard Accounting Procedures, Statements on Auditing Procedure, Systems Applications Products, Положения по процедурам аудита (Statements on Auditing Procedures), Принципы ведения бухгалтерскогоучёта, предписанные законом (Statutory Accounting Principles)
12) Страхование: Statutory Accounting Principals13) Автомобильный термин: Standard Corporate Protocol14) Грубое выражение: Stupid American Public, Surely A Pedophile15) Оптика: stress-applying part16) Телекоммуникации: протокол предлагаемых услуг, Service Advertising Protocol (NetWare), Service Access Point (generic)17) Сокращение: Seaborne Air Platform, Second Audio Program, Semi-Armour Piercing, Sensing And Processing unit, Shijiazhuang Aircraft Plant (China), Simulated Attack Profile, Soon As Possible, South African Police (South Africa), Special Access Program (USA), Special Access Program18) Университет: Satisfactory Academic Progress, Scientific Agricultural Partnership, Standard Assessment Performance, Student Assistance Program, Students Aid Project, Students Alumni And Professional, Supply Of Academic Publications19) Электроника: Secondary Audio Program20) Вычислительная техника: Service Access Point, Service Advertising Protocol, symbolic address program, symbolic assembly program, system assist processor, Symbolic Assembler Program (IBM, IBM 704), Session Announcement Protocol (Internet, RFC 2974), Service Advertising Protocol (Novell, Netware, IPX), Service Access Point (OSI), Service Access Point (OSI, Networking), Systems, Applications and Products (in data processing, ag, Hersteller), компания SAP, система компании SAP21) Нефть: An enterprise resource system, программы структурной перестройки, бухгалтерская программа SAP22) Иммунология: Serum Amyloid P23) Транспорт: Suitcase And Passport24) Фирменный знак: System Application And Products, System Application Products, Systems Applications And Programming, Systems, Applications and Products in Data Processing26) Деловая лексика: Safety Awareness Program, Systems Applications Production, описание процедуры отчётности, описание процедуры ревизии (Statement on Auditing Procedure)27) Глоссарий компании Сахалин Энерджи: System, Application and Products for Data Processing28) Образование: Science Activity Planner, Solves All Problems, Standard Assessment Procedure, Standard Assessment Program, State Advisory Panel for Special Education, Student Assistance Plan, Substance Abuse Professional29) Сетевые технологии: Service Announcement Protocol, Start Of Active Profile, System Area Pointer, протокол извещения об услугах, протокол объявления об услугах, протокол представления услуг, протокол рекламного сетевого сервиса, протокол с объявлением о служебных средствах31) Медицинская техника: Super Absorbent Polymer - впитывающий полимер (применяется во впитывающей продукции, напр. в подгузниках)32) Химическое оружие: sampling and analysis plan, strategic action plan33) Трудовое право: Разрешение на доступ на рабочую площадку (Site Access Permit)34) Расширение файла: Session Announcement Protocol, System Assurance Program, Service Access Point (DEC), Systems, Applications and Products (company)35) Майкрософт: протокол SAP36) Общественная организация: Scholarship Assistance Program37) Должность: Substance Abuse Professionals38) Чат: Soft And Pretty39) NYSE. S A P, A. G.40) Аэропорты: San Pedro Sula, Honduras41) Программное обеспечение: System Analysis and Program Development, System Application Product42) Базы данных: Systems Applications Processing -
20 auditoría de sistemas de información
(n.) = information systems auditing, information systems auditEx. This course explores the principles, history, and ongoing challenges of information systems auditing.Ex. As an information systems audit professional, one should keep abreast of all business developments, new threats and the latest technology for information.* * *(n.) = information systems auditing, information systems auditEx: This course explores the principles, history, and ongoing challenges of information systems auditing.
Ex: As an information systems audit professional, one should keep abreast of all business developments, new threats and the latest technology for information.Spanish-English dictionary > auditoría de sistemas de información
См. также в других словарях:
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 standards — Basic principles and essential procedures with which auditors are required to comply in the conduct of any audit of financial statements. The Auditing Practices Committee issued a series of Auditing Standards between 1980 and 1991. The standards… … Accounting dictionary
Auditing Evidence — The information collected for review of a company’s financial transactions, internal control practices, and other factors necessary for the certification of financial statements by a certified public accountant. The amount and type of… … Investment dictionary
Generally Accepted Accounting Principles (Canada) — Generally Accepted Accounting Principles (GAAP) of Canada provides the framework of broad guidelines, conventions, rules and procedures of accounting.In Canada, professional development paralleled that of the United States. In 1936, the… … Wikipedia
Generally Accepted Accounting Principles (United States) — In the U.S., generally accepted accounting principles, commonly abbreviated as US GAAP or simply GAAP, are accounting rules used to prepare, present, and report financial statements for a wide variety of entities, including publicly traded and… … 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
Statement of Auditing Standards — SAS 1) Any of the statements issued by the Auditing Practices Board (APB) on basic principles and essential procedures in auditing. Auditors are required to comply with an SAS, except where otherwise stated in the SAS concerned, in the conduct of … Accounting dictionary
postulates of auditing — Theoretical principles and assumptions that purport to define the basis of auditing. *Robert Khun Mautz and Hussein A. Sharaf elaborated eight tentative postulates of auditing in *The Philosophy of Auditing (1961, Chapter 3): 1. *Financial… … Auditor's dictionary
Statement of Auditing Standards — SAS 1) Any of the statements issued by the Auditing Practices Board (APB) on basic principles and essential procedures in auditing. Auditors are required to comply with an SAS, except where otherwise stated in the SAS concerned, in the conduct of … Big dictionary of business and management
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