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Что (кто) такое auditing - определение

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

Найдено результатов: 238

Audited

·Impf & ·p.p. of Audit.

Auditing

·p.pr. & ·vb.n. of Audit.

History of information technology auditing

ASPECT OF HISTORY

History ofinformation technology auditing

Information Technology Auditing (IT auditing) began as Electronic Data Process (EDP) Auditing and developed largely as a result of the rise in technology in accounting systems, the need for IT control, and the impact of computers on the ability to perform attestation services. The last few years have been an exciting time in the world of IT auditing as a result of the accounting scandals and increased regulation.

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

Accounting, Auditing & Accountability Journal

JOURNAL

Accounting, auditing & accountability journal; Account. Auditing Account. J.; Account Auditing Account J; Accounting, Auditing and Accountability Journal; Accounting, auditing and accountability journal; Account. Audit. Account. J.; Account Audit Account J

The Accounting, Auditing & Accountability Journal is a peer-reviewed academic journal covering accounting theory and practice. The journal was established in 1988 and is published by Emerald Group Publishing.

https://en.wikipedia.org/wiki/Accounting,_Auditing_&_Accountability_Journal

Legal auditing

Legal Auditing

According to the National Association of Legal Fee Analysis (NALFA), legal auditing is a litigation management practice and risk management tool, used by insurance and other consumers of legal services, to determine if hourly billing errors, abuses, and inefficiencies exist by carefully examining and identifying unreasonable attorney fees and expenses.National Association of Legal Fee Analysis Because the majority of corporate law firms charge clients on an hourly basis, and base attorney promotion and compensation almost entirely on the number of hours billed, rather than the results achieved for clients, lawyers and law firms have much incentive to bill as many hours as possible, and little incentive to work efficiently or to bill fewer hours.

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

Recovery auditing

Recovery Auditing

Recovery auditing is the systematic process of reviewing disbursement transactions and the related supporting data to identify and recover various forms of over payments and under-deductions to suppliers. In other words, it is the recovery of lost money.

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

Continuous auditing

Continuous audit; Continuous reporting; Continuous Auditing

Continuous auditing is an automatic method used to perform auditing activities, such as control and risk assessments, on a more frequent basis. Technology plays a key role in continuous audit activities by helping to automate the identification of exceptions or anomalies, analyze patterns within the digits of key numeric fields, review trends, and test controls, among other activities.

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

Statement on auditing standards

GAAS; Statement on Auditing Standards; Generally accepted auditing standards; Statement of auditing standards; Statements of auditing standards; Statement of Auditing Standards; Statement on auditing standards; Statements on Auditing Standards; Statements on auditing standards

Statement on Auditing Standards, commonly abbreviated as SAS, provides guidance to external auditors on Generally Accepted Auditing Standards (GAAS) regarding auditing an entity and issuing an auditor's report. It is usually issued by the certified public accountant authoritative body in the region where the standards apply, such as the American Institute of Certified Public Accountants in the United States.

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

Central Auditing Organization

Central Auditing Agency; Divan of Accounting; Divan of Auditing

The Central Auditing Organization () is an independent auditing institution established in Egypt in 1942 as an instrument of public finance control. Originally created as the Divan of Accounting, its name was changed to Divan of Auditing in 1960, before acquiring its current designation in 1964.

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

Generally Accepted Auditing Standards

GAAS; Statement on Auditing Standards; Generally accepted auditing standards; Statement of auditing standards; Statements of auditing standards; Statement of Auditing Standards; Statement on auditing standards; Statements on Auditing Standards; Statements on auditing standards

Generally Accepted Auditing Standards, or GAAS are sets of standards against which the quality of audits are performed and may be judged. Several organizations have developed such sets of principles, which vary by territory.

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

Википедия

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