audit function


audit function
ревизия

English-russian accounting dictionary. 2014.

Смотреть что такое "audit function" в других словарях:

  • internal audit function — IAF The department within an organization responsible for internal auditing. The IAF is headed by a * Chief Auditing Executive …   Auditor's dictionary

  • 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 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

  • audit universe — The total potential scope of work within an auditor’s remit. *Audit planning involves the allocation of resources to individual *auditable units within an audit universe, normally on the basis of a combination of the following: (i) *materiality… …   Auditor's dictionary

  • audit schedule — 1. A formal list of auditing assignments determined by an *internal audit function’s planning process. The audit schedule’s coverage may extend to *long term planning of three, five, or more years. 2. An alternative term for *work paper …   Auditor's dictionary

  • audit department — An alternative term for *internal audit function …   Auditor's dictionary

  • audit shop — An alternative term for *internal audit function …   Auditor's dictionary

  • Audit (disambiguation) — Audit may refer to:*Audit an evaluation of an organization, system, process, project or product * Auditor of a Student Society, especially in Ireland, having a similar etymology. *Academic audit the completion of a course of study for which no… …   Wikipedia

  • Audit risk — (also referred to as residual risk) refers to acceptable audit risk, i.e. it indicates the auditor s willingness to accept that the financial statements may be materially misstated after the audit is completed and an unqualified (clean) opinion… …   Wikipedia

  • Audit management — is responsible for ensuring that board approved audit directives are implemented. Audit management oversees the internal audit staff, establishes internal audit programs, and hires and trains the appropriate internal audit personnel. The staff… …   Wikipedia

  • Audit trail — An audit trail or audit log is a chronological sequence of audit records, each of which contains evidence directly pertaining to and resulting from the execution of a business process or system function. Audit records typically result from… …   Wikipedia

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