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тест на контролите
(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.
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- Besedna vrsta: noun
- Sinonim(-i):
- Blossary:
- Industrija/področje: Accounting
- Category: Auditing
- Company: AIS
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