- Industry: 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
anticipate (anticipation), is foresee, predict ex. anticipate results.
Industry:Accounting
A redundant digit added to a code to check 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
(тесты операционной эффективности внутреннего контроля) Аудиторы оценить дизайн элементов управления, а затем определить, если элементы управления находятся в эксплуатации. Для того, чтобы полагаться на элементы управления, они также должны получить доказательства ли элементы управления работают эффективно.
Industry:Accounting
