audit technique


audit technique
audit technique ACC Prüfungstechnik f

Englisch-Deutsch Fachwörterbuch der Wirtschaft . 2013.

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  • Audit de sécurité — L audit de sécurité d un système d information (SI) est une vue à un instant T de tout ou partie du SI, permettant de comparer l état du SI à un référentiel. L audit répertorie les points forts, et surtout les points faibles (vulnérabilités) de… …   Wikipédia en Français

  • Audit — L audit est une activité de contrôle et de conseil qui consiste en une expertise par un agent compétent et impartial et un jugement sur l organisation, la procédure, ou une opération quelconque de l entité. L audit est surtout un outil d… …   Wikipédia en Français

  • Audit Trail — A step by step record by which accounting data can be traced to their source. The SEC and NYSE will use this method for the explicit reconstruction of trades when there are questions as to the validity or accuracy of an accounting figure. This is …   Investment dictionary

  • AUDIT — Army Uniform Data Inquiry Technique (Governmental » Military) …   Abbreviations dictionary

  • embedded audit facility — A computer assisted audit technique in which the program and additional data are provided by the auditor and incorporated into the computerized accounting system of the client. This facility enables a continuous review of a client s computerized… …   Accounting 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

  • Management Audit — Der Begriff Management Audit bezeichnet eine systematische Einschätzung von Kompetenzen und Leistungspotentialen von Führungskräften im Hinblick auf den strategischen Erfolg eines Unternehmens (gemessen am Unternehmenswert oder an der Erfüllung… …   Deutsch Wikipedia

  • Critical Incident Technique — The Critical Incident Technique (or CIT) is a set of procedures used for collecting direct observations of human behavior that have critical significance and meet methodically defined criteria. These observations are then kept track of as… …   Wikipedia

  • ISA 500 Audit Evidence — Editing ISA 500 Audit Evidence is one of the International Standards on Auditing. It serves to expect the auditor is to obtain audit evidence from an appropriate mix of tests of control systems and substantive tests of transaction and balances.It …   Wikipedia

  • risk-based audit — An auditing technique that responds to the risk factors in an audit by assessing the levels of risk attached to different areas of an organization s system and using the results to devise audit tests. The purpose is to focus the audit on the… …   Accounting dictionary

  • Academic audit — An audit is an educational term in the United States for the completion of a course of study for which no assessment is made or grade awarded. The grade of audit is awarded to those who have elected not to receive a letter grade for a course in… …   Wikipedia