audit scope


audit scope
объем аудита

English-russian accounting dictionary. 2014.

Смотреть что такое "audit scope" в других словарях:

  • область аудита (audit scope) — 3.13 область аудита (audit scope) Содержание и границы аудита (3.1). [ГОСТ Р ИСО 19011 2003, статья 3.13] Источник …   Словарь-справочник терминов нормативно-технической документации

  • область аудита (audit scope): Содержание — 3.13 область аудита (audit scope): Содержание и границы аудита (3.1). Примечание Область аудита обычно включает местонахождение, организационную структуру, виды деятельности и процессов, а также охватываемый период времени. Источник …   Словарь-справочник терминов нормативно-технической документации

  • 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 planning — The steps taken to prepare for an audit. Planning is tailored to the circumstances of individual audits, but typically includes some or all of the following: (i) information gathering to establish the background and circumstances of an entity or… …   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

  • scope limitation — A restriction on the performance of an audit. The term is usually used in the context of external auditing, when restrictions on *audit evidence that originate from circumstances or from the behavior of an *auditee prevent the auditor from… …   Auditor's dictionary

  • audit opinion — An opinion contained in an auditors report. It expresses a view as to whether or not the financial statements audited have been prepared consistently using appropriate accounting policies, in accordance with relevant legislation, regulations, or… …   Accounting dictionary

  • audit opinion — An opinion contained in an auditors report It expresses a view as to whether or not the financial statements audited have been prepared consistently using appropriate accounting policies, in accordance with relevant legislation, regulations, or… …   Big dictionary of business and management

  • 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

  • Model audit — A model audit is the colloquial term for the tasks performed when conducting due diligence on a financial model, in order to eliminate spreadsheet error. (Also known as Model Review in some areas). A study in 1998 concluded that even MBA students …   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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