audit standard


audit standard
audit standard ACC Prüfungsgrundsatz m

Englisch-Deutsch Fachwörterbuch der Wirtschaft . 2013.

Schlagen Sie auch in anderen Wörterbüchern nach:

  • Audit Comptable Et Financier — L audit comptable et financier est un examen des états financiers de l entreprise, visant à vérifier leur sincérité, leur régularité, leur conformité et leur aptitude à refléter l image fidèle de l entreprise. Cet examen est effectué par un… …   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 comptable et financier — L audit comptable et financier est un examen des états patrimoniaux de l entreprise, visant à vérifier leur sincérité, leur régularité, leur conformité et leur aptitude à refléter une image fidèle de l entreprise. Cet examen est effectué par un… …   Wikipédia en Français

  • Standard audit program — An *audit program used as a model, *template (definition 2), or basic framework for the undertaking of auditing activity. To enhance the efficiency of *audit planning, auditors often use standard audit programs that address broad topics, adapting …   Auditor's dictionary

  • Audit trail — An audit trail or audit log is a chronological sequence of audit records, each of which contains evidence directly pertaining to and resulting from the execution of a business process or system function. Audit records typically result from… …   Wikipedia

  • audit trail — Resolves the validity of an accounting entry by a step by step record by which accounting data can be traced to their source. Bloomberg Financial Dictionary The range of documents, and other evidence including tape recordings, which records all… …   Financial and business terms

  • audit completion checklist — A list of items to be checked by audit staff to ensure that the financial statements being audited give a true and fair view. The list will include all statutory disclosures and accounting standard requirements; for example, ‘Have all the… …   Accounting dictionary

  • audit society — A term coined by *Michael Power to denote allegedly pervasive and negative influences of auditing practices in modern life. Power has elaborated the concept in, among other writings, The Audit Society: Rituals of Verification (1997), and has… …   Auditor's dictionary

  • Audit regime — An audit regime is usually a rigorous set of forensic accounting methods that is used to detect fraud. It refers more generally however to any similar regime of verification of conformity to some standard, e.g. Kyoto Protocol, Cocoa Protocol, or… …   Wikipedia

  • audit guide — 1. An alternative term for *audit program. 2. An alternative term for *auditing standard or the interpretative literature of *Generally Accepted Auditing Standards …   Auditor's dictionary

  • audit — /ˈɔdət / (say awduht) noun 1. an official examination and verification of accounts and records, especially of financial accounts. 2. a thorough examination or inspection, particularly in relation to an approved standard measure. 3. Obsolete a… …   Australian English dictionary