to audit a balance

Audit evidence — is evidence obtained during a financial audit and recorded in the audit working papers. [cite web |title=Audit evidence |publisher=abrema.net |date=undated |url=http://www.abrema.net/abrema/au ev g.html |accessdate=2007 08 07] * In the audit… …   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

balance — [n1] equilibrium antithesis, correspondence, counterbalance, equity, equivalence, evenness, even steven*, hang, harmony, parity, proportion, stasis, symmetry, tension; con cepts 664,667 Ant. disproportion, imbalance, instability balance [n2]… …   New thesaurus

audit — [n] inspection of financial records analysis, balancing, check, checking, examination, investigation, report, review, scrutiny, survey, verification, view; concept 330 audit [v] inspect financial records analyze, balance, check, examine, go over …   New thesaurus

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

balance — I (New American Roget s College Thesaurus) n. equilibrium, steadiness, stability; surplus, excess, rest, remainder; scales. v. offset, even, square; equalize, level, adjust; equal, match. See equality, compensation, symmetry, mean, gravity,… …   English dictionary for students

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 — For other uses, see Audit (disambiguation). Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management  …   Wikipedia

Audit substantive test — Substantive procedures (or substantive tests) are those activities performed by the auditor during the substantive testing stage of the audit that gather evidence as to the completeness, validity and/or accuracy of account balances and underlying …   Wikipedia