- Industria: Accounting
- Number of terms: 7464
- Number of blossaries: 0
- Company Profile:
A "service auditor" is the auditor of an organisation that provides services such as data processing or pension trust administration to other organisations (the users). Auditors of the users (user auditors) rely on a report from the service auditor about controls in the service organisation that apply to financial statements of the user organisation they are auditing.
Industry:Accounting
Software control over input of data to a computer system. Data is compared with the type of data properly included in each input field, e.g., only letters in a name field.
Industry:Accounting
Are presented in considerably less detail than complete financial statements.
Industry:Accounting
An assertion made by management that each asset and liability is recorded at an appropriate carrying value.
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 organisation that provides message/file collection, routing and distribution service on behalf of other organizations.
Industry:Accounting
Transfer of possession but not title to goods. Title stays with the consignor, while the consignee has possession.
Industry:Accounting
The characteristic tested has many possible values (such as dollar value of inventory).
Industry:Accounting
To achieve comparability of information over time, the same accounting methods must be followed. If accounting methods are changed from period to period, the effects must be disclosed.
Industry:Accounting
A statistical measure of dispersion in a population. The variance is the square of the standard deviation. The standard deviation equals the square root of the arithmetic mean of the squares of deviations from the arithmetic mean.
Industry:Accounting
