outside audit

См. также в других словарях:

• audit — au·dit / ȯ dət/ n 1: a formal examination of an organization s or an individual s financial records often for the purpose of uncovering fraud or inaccurate tax returns; also: the final report of such an examination 2: a methodical examination… …   Law dictionary

• audit committee — n: a corporate committee made up of usu. outside directors who review audits and evaluations of the corporation and its officers Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. audit committee …   Law dictionary

• audit — detailed checking of the financial records of a business by an independent qualified person ( auditor) in order to verify their correctness or to detect errors or fraud. Glossary of Business Terms An examination of a company s accounting records… …   Financial and business terms

• 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 — Systematic inspection of accounting records involving analyses, tests, and confirmations. The hearing and investigation had before an auditor. An audience; a hearing; an examination in general. A formal or official examination and authentication… …   Black's law dictionary

• audit — Systematic inspection of accounting records involving analyses, tests, and confirmations. The hearing and investigation had before an auditor. An audience; a hearing; an examination in general. A formal or official examination and authentication… …   Black's law dictionary

• Audit Committee — An operating committee of a company s board of directors that is in charge of overseeing financial reporting and disclosure. All U.S. publicly traded companies must maintain a qualified audit committee in order to be listed on a stock exchange.… …   Investment 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 —    An examination by a trained accountant of the financial records of a person or business, including notation of improper or careless practices, recommendations for improvements in keeping proper records, and a balancing of the books. An… …   Business law dictionary

• Audit — 1. An unbiased examination and evaluation of the financial statements of an organization. It can be done internally (by employees of the organization) or externally (by an outside firm). 2. An IRS examination of a taxpayer s return or other… …   Investment dictionary

• Audit Committee — in Deutschland spezieller (Fach )Ausschuss des ⇡ Aufsichtsrats einer Aktiengesellschaft, der sich vornehmlich mit der Rechnungslegung und der ⇡ Jahresabschlussprüfung beschäftigt. Das A.C. dient damit praktisch als vom Aufsichtsrat beauftragter… …   Lexikon der Economics