audit sampling


audit sampling
аудиторская выборка

English-russian accounting dictionary. 2014.

Смотреть что такое "audit sampling" в других словарях:

  • 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

  • Sampling — may refer to: Sampling (signal processing), converting a continuous signal into a discrete signal Sampling (graphics), converting continuous colors into discrete color components Sampling (music), re using portions of sound recordings in a piece… …   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

  • Sampling risk — In auditing, sampling is an inevitable means of testing. However, sampling is always associated with sampling risks which auditors have to control.Sampling risk represents the possibility that auditor s conclusion based on a sample is different… …   Wikipedia

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

  • audit risk — 1. In external auditing, the *risk of giving an inappropriate *audit opinion on the *fair presentation of an organization’s *financial statements. The *sampling of transactions and the *compliance testing of controls cannot offer cast iron… …   Auditor's dictionary

  • audit software — 1. Computer software programs used to gather and evaluate *audit evidence. Audit software can be used in several evidence gathering ways, including (i) data sorting, (ii) *sampling analysis, (iii) the performance of *walk through tests, (iv) the… …   Auditor's dictionary

  • audit test — An action or procedure to gather and evaluate *audit evidence. Audit tests are normally formalized in *audit programs, and they may be classified into (i) *substantive and (ii) *compliance testing. *Analytical review procedures are normally… …   Auditor's dictionary

  • sampling risk — The *risk that a *sample of data does not accurately represent the *population from which it has been extracted. In auditing, incorrect conclusions and *audit opinions can result from sampling risk …   Auditor's dictionary

  • 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

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


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