Auditing

Auditing

The systematic review and examination of an individual's or organization’s accounting records to verify their accuracy.

Especialidad: Contabilidad

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Auditing

declaraciones sobre normas para los servicios de contabilidad y revisión (SSARS)

Contabilidad; Auditoría

Pronunciamientos relativos a información financiera no auditada de una entidad privada expedida por el AICPA contabilidad y Comité de revisión de servicios.

segunda solicitud

Contabilidad; Auditoría

When an auditor confirms receivables, some customers of the client fail to respond to the first confirmation request. Another request sent to the same customers is the second request.

prueba

Contabilidad; Auditoría

Una muestra de una población para estimar las características de la población.

datos de prueba

Contabilidad; Auditoría

is run through a computer program to test the software. Test data can be used to test compliance with controls in the software.

(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 ...

prueba de detalle

Contabilidad; Auditoría

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 ...