balance-sheet audit

См. также в других словарях:

• balance-sheet audit — An audit limited to verification of the existence, ownership, valuation, and presentation of the assets and liabilities in a balance sheet. For example, the existence of a building would be satisfied by an inspection and an examination of the… …   Accounting dictionary

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

• Balance sheet accounts —   Represent the financial institution s present assets and liabilities. They contain information on the actual balances at a given time.   Balance sheet reports Include:   Break even rates on assets   Compensation statement   balance confirmation …   International financial encyclopaedia

• Off-balance-sheet — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

• 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 report — A document that summarizes the findings of an audit. An external audit report sets out an *audit opinion. Most systems of *Generally Accepted Auditing Standards have standardized formats for external audit reports and require explanations of any… …   Auditor's dictionary

• audit exemption — The exemption from statutory audit by a registered auditor that can be claimed by certain small companies. Companies with a turnover of not more than £1 million and a balance sheet total of not more than £1.4 million may be totally exempt from… …   Accounting dictionary

• audit exemption — The exemption from statutory audit by a registered auditor that can be claimed by certain small company Companies with a turnover of not more than £1 million and a balance sheet total of not more than £1. 4 million may be totally exempt from… …   Big dictionary of business and management

• audit — n 1.Commerce. examination, scrutiny, Inf. look at the books, investigation; review, check, analysis, inspection; accounting, verification, attestation, voucher. 2. statement, account, balance sheet. v 3. examine, scrutinize, Inf. look at the… …   A Note on the Style of the synonym finder

• 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

• Model audit — A model audit is the colloquial term for the tasks performed when conducting due diligence on a financial model, in order to eliminate spreadsheet error. (Also known as Model Review in some areas). A study in 1998 concluded that even MBA students …   Wikipedia