auditors’ review


auditors’ review
auditors’ review ACC, ADMIN, MGT externe Revision f von Wirtschaftsprüfern (durch Wirtschaftsprüfer; peer review); externe Prüfung f der Buchprüfer (durch Wirtschaftsprüfer)

Englisch-Deutsch Fachwörterbuch der Wirtschaft . 2013.

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  • review — 1. A formal assessment of an activity with the intention of suggesting or implementing changes. In the context of external auditing, a review implies an audit type investigation that does not meet the full requirements of *Generally Accepted… …   Auditor's dictionary

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  • review — ▪ I. review re‧view 1 [rɪˈvjuː] noun 1. [countable, uncountable] when a situation or process is examined and considered carefully to see if it can be improved: review of • The company is conducting an internal review (= done by employees of the… …   Financial and business terms

  • analytical review — An auditing technique that focuses on analysis of the movements in *account balances over time, and on assessing the *reasonableness of financial statement items. At the level of financial statements, an auditor’s analytical review typically… …   Auditor's dictionary

  • peer review — The review of an auditor’s work by another auditor. Peer review is a form of self regulation and *quality control in the external auditing profession …   Auditor's dictionary

  • post balance sheet review — An external auditor’s review of *events after the balance sheet date …   Auditor's dictionary

  • Accounting Review, The — A U.S. scholarly accounting journal. Established in 1926, the journal is published quarterly by the *American Accounting Association, in both print and online formats. The journal is a forum for research into aspects of accounting, and auditing… …   Auditor's dictionary

  • British Accounting Review — A British scholarly accounting journal. Established in 1984, the journal is published quarterly by Elsevier Science on behalf of the *British Accounting Association. It is available in both print and online formats, and its notes describe it as a …   Auditor's dictionary

  • European Accounting Review — A European scholarly accounting journal. Established in 1992, the journal is published quarterly in English by Routledge on behalf of the *European Accounting Association, in both print and online formats. It focuses on academic research, and its …   Auditor's dictionary

  • program evaluation and review techniques — PERT See *critical path analysis …   Auditor's dictionary