- Отрасли: Accounting
- Number of terms: 7464
- Number of blossaries: 0
- Company Profile:
whether or not recorded by the entity, is a proposed correction of the financial statements that may not have been detected except through audit procedures.
Industry:Accounting
is developing an overall strategy for the audit. The nature, extent, and timing of planning varies with size and complexity of the entity, experience with the entity, and knowledge of the entity's business.
Industry:Accounting
Programmed procedure in application software designed to ensure completeness and accuracy of information.
Industry:Accounting
An engagement where the client specifies procedures and the accountant agrees to perform those procedures. An accountant may accept an engagement to apply agreed-upon procedures to financial statement elements, where the scope of the engagement is not sufficient to express an opinion, if the users assume responsibility for sufficiency of the procedures, and use of the report is restricted to specified users.
Industry:Accounting
anticipate (anticipation), is foresee, predict ex. anticipate results.
Industry:Accounting
A redundant digit added to a code to check accuracy of other characters in the code.
Industry:Accounting
Financial statements of a prior period shown with those of the current period to aid in comparisons between periods.
Industry:Accounting
A committee of the board of directors responsible for oversight of the financial reporting process, selection of the independent auditor, and receipt of audit results.
Industry:Accounting
