- Industria: Accounting
- Number of terms: 7464
- Number of blossaries: 0
- Company Profile:
Una muestra de una población para estimar las características de la población.
Industry:Accounting
is run through a computer program to test the software. Test data can be used to test compliance with controls in the software.
Industry:Accounting
(tests of the operating effectiveness of internal controls) Auditors evaluate the design of controls, then determine if the controls are in operation. In order to rely on the controls they must also obtain evidence as to whether the controls are operating effectively.
Industry:Accounting
Direct tests of financial statement balances (substantive audit procedures) that are not analytical procedures. If tests of details are performed as tests of controls as well as substantive tests they are "dual-purpose" tests.
Industry:Accounting
The maximum rate of deviation from an internal control that will allow the auditor to place the planned reliance on that control.
Industry:Accounting
When planning a sample for a substantive test of details, the auditor considers how much monetary misstatement may exist without causing the financial statements to be materially misstated. This maximum misstatement is called tolerable misstatement for the sample.
Industry:Accounting
A telecommunications network providing communication facilities, which enhance basic telecommunications services. They add value by passing, storing and converting messages. Also known as service providers and EDI service providers. Operated by a clearing house, an organization that provides message/file collection, routing and distribution service on behalf of other organizations.
Industry:Accounting
Un CPA emite un dictamen sobre un sitio web cuando las prácticas de privacidad de información y negocios, integridad de la transacción y protección de la información del cliente cumplir con ciertos estándares.
Industry:Accounting
Enumerar algunas características tales como el número de artículos en inventario.
Industry:Accounting
One who has possession or is in charge of something. Some entities entrust investment securities to a bank, which is custodian of the company's securities.
Industry:Accounting
