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Τι (ποιος) είναι statutory audit - ορισμός

SYSTEMATIC AND INDEPENDENT EXAMINATION OF BOOKS, ACCOUNTS, DOCUMENTS AND VOUCHERS OF AN ORGANIZATION

Auditors; Auditing; Paper trail; Audits; Government audits; Auditability; Audited; Public Auditing; Ministry of Audit; Public auditing; Statutory audit; Tick and tie; Audit policy

Audited

·Impf & ·p.p. of Audit.

Auditing

·p.pr. & ·vb.n. of Audit.

Audit trail

CHRONOLOGICAL RECORD OF EVENTS OR TRANSACTIONS THAT PROVIDE DOCUMENTARY EVIDENCE OF THE SEQUENCE OF ACTIVITIES THAT HAVE AFFECTED AT ANY TIME A SPECIFIC OPERATION, PROCEDURE, OR EVENT

Audit Trail; Audit log

An audit trail (also called audit log) is a security-relevant chronological record, set of records, and/or destination and source of records that provide documentary evidence of the sequence of activities that have affected at any time a specific operation, procedure, event, or device. Audit records typically result from activities such as financial transactions, scientific research and health care data transactions, or communications by individual people, systems, accounts, or other entities.

https://en.wikipedia.org/wiki/Audit_trail

Βικιπαίδεια

Audit

An audit is an "independent examination of financial information of any entity, whether profit oriented or not, irrespective of its size or legal form when such an examination is conducted with a view to express an opinion thereon.” Auditing also attempts to ensure that the books of accounts are properly maintained by the concern as required by law. Auditors consider the propositions before them, obtain evidence, and evaluate the propositions in their auditing report.

Audits provide third-party assurance to various stakeholders that the subject matter is free from material misstatement. The term is most frequently applied to audits of the financial information relating to a legal person. Other commonly audited areas include: secretarial and compliance, internal controls, quality management, project management, water management, and energy conservation. As a result of an audit, stakeholders may evaluate and improve the effectiveness of risk management, control, and governance over the subject matter.

Auditing has been a safeguard measure since ancient times, and has since expanded to encompass so many areas in the public and corporate sectors that academics have started identifying an "Audit Society".

https://en.wikipedia.org/wiki/Audit

Παραδείγματα από το σώμα κειμένου για statutory audit

1. The EU‘s statutory audit directive, which could become law across the EU in two to three years, was drafted in response to corporate governance scandals such as the Parmalat affair.

2. June 15 2005 22÷08 The EU‘s statutory audit directive, which could become law across the EU in two to three years, was drafted in response to corporate governance scandals such as the Parmalat affair.

3. June 1' 2005 22÷03 The EU‘s statutory audit directive, expected to pass a key legislative hurdle in the European Parliament tomorrow, was drafted in response to corporate governance scandals such as Parmalat.

4. The IMA complained that the standards had been introduced in the UK without due process and consultation, saying÷ "Certain of our members have concerns that this is changing the function and purpose of the statutory audit and eroding audit quality without proper public debate." Investors say they are committed to giving auditors liability protection in principle.