auditor's independence


auditor's independence
независимость аудитора

English-russian accounting dictionary. 2014.

Смотреть что такое "auditor's independence" в других словарях:

  • Auditor independence — refers to the independence of the auditor from parties, that have an interest in the financial statements of an entity. It is essentially an attitude of mind characterized by integrity and an objective approach to the audit process. The concept… …   Wikipedia

  • Auditor's report — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • independence — noun ADJECTIVE ▪ great ▪ fierce ▪ She had a fierce independence of spirit. ▪ complete, full, total ▪ …   Collocations dictionary

  • Auditor of the imprests — was a profitable office of the Exchequer, responsible for auditing the accounts of officers of the English crown to whom money was issued for government expenditure, from 1559 to 1785. FoundationPrior to 1559 this duty was carried out, sometimes… …   Wikipedia

  • independence — The absence of a relationship, obligation, or *conflict of interest that could comprise an auditor’s judgment. In external auditing, independence can be subverted (or can be perceived to be subverted) by many factors, including the following: (i) …   Auditor's dictionary

  • independence of auditors — The fundamental principle that auditors must be, and must be seen to be, independent to enable them to behave with integrity and make objective professional and business judgments. Specific threats to independence include: • an overdependence… …   Accounting dictionary

  • Independence/Democracy — Infobox European Parliament group name = Independence/Democracy title = Independence/Democracy imagecaption = I/D logo from=20 July 2004 to=present englishabbr = IND/DEM frenchabbr = IND/DEM formalname = Independence/Democracy Group in the… …   Wikipedia

  • auditor — A person or firm appointed to carry out an audit of an organization. In the UK, since the Companies Act (1989) an external auditor must be a registered auditor or a member of a recognized supervisory body and be eligible for appointment under the …   Accounting dictionary

  • auditor independence — See independence …   Auditor's dictionary

  • Minnesota state auditor election, 2006 — 2002 ← November 7, 2006 → 2010 …   Wikipedia

  • Minnesota state auditor election, 2010 — 2006 ← November 2, 2010 → 2014 …   Wikipedia

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