- Industria: Accounting
- Number of terms: 7464
- Number of blossaries: 0
- Company Profile:
An engagement where the client specifies procedures and the accountant agrees to perform those procedures. An accountant may accept an engagement to apply agreed-upon procedures to financial statement elements, where the scope of the engagement is not sufficient to express an opinion, if the users assume responsibility for sufficiency of the procedures, and use of the report is restricted to specified users.
Industry:Accounting
A redundant digit added to a code to cheque accuracy of other characters in the code.
Industry:Accounting
Financial statements of a prior period shown with those of the current period to aid in comparisons between periods.
Industry:Accounting
Programmed procedure in application software designed to ensure completeness and accuracy of information.
Industry:Accounting
A committee of the board of directors responsible for oversight of the financial reporting process, selection of the independent auditor, and receipt of audit results.
Industry:Accounting
Дефект у дизайн або операцію внутрішнього контролю. A матеріальної слабкості є трастів умов, що не зменшує відносно низький рівень ризику цей матеріал помилки або шахрайства не будуть виявлені своєчасного співробітників в ході нормального виконання своїх обов'язків.
Industry:Accounting
Adalah hukum matematika yang berlaku untuk setiap jumlah penduduk yang berasal dari jumlah lain (seperti jumlah dolar penjualan, ditemukan dengan mengalikan jumlah terjual dikalikan harga satuan). Menurut pendapat sekitar 30% kemungkinanangka non-nol pertama dari angka yang diperloleh akan berjumlah satu, dan akan berjumlah sembilan dalam 4,6% kemungkinan. Hukum Bedford digunakan oleh auditor untuk mengidentifikasi populasi angka fiktif.
Industry:Accounting
