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physical inventory testing

См. также в других словарях:

  • physical inventory — 1. Audit procedures devised to obtain evidence of the existence, condition, and physical quantities of inventory. The counting of inventory quantities is normally performed on a sample basis, especially when the volume of inventory makes a full… …   Auditor's dictionary

  • physical science, principles of — Introduction       the procedures and concepts employed by those who study the inorganic world.        physical science, like all the natural sciences, is concerned with describing and relating to one another those experiences of the surrounding… …   Universalium

  • physical inspection — The careful *examination of a *tangible asset. Physical inspection is an important means of gathering and *evaluating *audit evidence for inventory, *property plant, and equipment, and other assets. It is a form of *substantive testing. The term… …   Auditor's dictionary

  • psychological testing — Use of tests to measure skill, knowledge, intelligence, capacities, or aptitudes and to make predictions about performance. Best known is the IQ test; other tests include achievement tests designed to evaluate a student s grade or performance… …   Universalium

  • определение наличного количества ядерных материалов — (в рамках гарантий МАГАТЭ) [А.С.Гольдберг. Англо русский энергетический словарь. 2006 г.] Тематики энергетика в целом EN physical inventory testingPIT …   Справочник технического переводчика

  • United States Military Academy — West Point and USMA redirect here. For other uses, see West Point (disambiguation) and USMA (disambiguation). United States Military Academy at West Point Motto Duty • Honor • Country …   Wikipedia

  • audit cycle — The process of conducting an audit or a series of audits over time. In external auditing, the audit cycle tends to be scheduled in several important phases: (i) interim visits to perform *analytical and *compliance reviews; (ii) attendance at… …   Auditor's dictionary

  • operations research — the analysis, usually involving mathematical treatment, of a process, problem, or operation to determine its purpose and effectiveness and to gain maximum efficiency. [1940 45, Amer.] * * * Application of scientific methods to management and… …   Universalium

  • test — 1. To prove; to try a substance; to determine the chemical nature of a substance by means of reagents. 2. A method of examination, as to determine the presence or absence of a definite disease or of some substance in any of the fluids, tissues,… …   Medical dictionary

  • personality assessment — ▪ psychology Introduction       the measurement of personal characteristics. Assessment is an end result of gathering information intended to advance psychological theory and research and to increase the probability that wise decisions will be… …   Universalium

  • Computers and Information Systems — ▪ 2009 Introduction Smartphone: The New Computer.       The market for the smartphone in reality a handheld computer for Web browsing, e mail, music, and video that was integrated with a cellular telephone continued to grow in 2008. According to… …   Universalium

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