audit objective


audit objective
цель аудиторской проверки

English-russian accounting dictionary. 2014.

Смотреть что такое "audit objective" в других словарях:

  • audit objective — 1. The purpose of an audit. Audits are normally performed to support or refute specific objectives. The external audit of an organization, for example, typically has the following main objectives: To obtain evidence that the organization’s… …   Auditor's dictionary

  • audit evidence — Information that supports or refutes an *audit objective. Lee (1993, 172) distinguishes between evidence (the overall basis for audit reporting) and evidential material (the various means by which auditors construct their evidence to support… …   Auditor's dictionary

  • audit opinion — An auditor’s conclusion on the extent to which *audit evidence refutes or confirms an *audit objective. *Independence is considered to be central to the credibility of audit opinions, especially in the context of an external audit: An auditor’s… …   Auditor's dictionary

  • objective — 1. noun See *audit objective. 2. adjective Impartial, without bias. Objectivity is fundamental to the credibility of auditing, owing to the importance of auditor judgment. The Reasonableness of an objective judgment is often assessed on the basis …   Auditor's dictionary

  • Audit Interne — L audit interne est une activité de conseil réalisée par certains employés de l entreprise qui certifie la régularité de la gestion de l entreprise relativement au suivi de ses procédures. Sommaire 1 Enjeux et histoire de l audit interne 1.1… …   Wikipédia en Français

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

  • Audit — L audit est une activité de contrôle et de conseil qui consiste en une expertise par un agent compétent et impartial et un jugement sur l organisation, la procédure, ou une opération quelconque de l entité. L audit est surtout un outil d… …   Wikipédia en Français

  • Audit interne — L audit interne est une activité de conseil réalisée par certains employés de l entreprise qui certifie la régularité de la gestion de l entreprise relativement au suivi de ses procédures. L audit interne est exercé dans différents environnements …   Wikipédia en Français

  • Information technology audit process — Information technology audit process:Generally Accepted Auditing Standards (GAAS)In 1947, the American Institute of Certified Public Accountants (AICPA) adopted GAAS to establish standards for audits. The standards cover the following three… …   Wikipedia

  • compliance audit — An *audit of Compliance with external *regulations or *internal control procedures. A compliance audit is not to be confused with Compliance testing the former has as its *audit objective the verification of compliance with external or internal… …   Auditor's dictionary

  • Internal audit — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

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