- ledger audit
- бухучет
English-Russian base dictionary . 2014.
ledger audit
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Audit — For other uses, see Audit (disambiguation). Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management … Wikipedia
Audit trail — An audit trail or audit log is a chronological sequence of audit records, each of which contains evidence directly pertaining to and resulting from the execution of a business process or system function. Audit records typically result from… … Wikipedia
audit objective — 1. The purpose of an audit. Audits are normally performed to support or refute specific objectives. The external audit of an organization, for example, typically has the following main objectives: To obtain evidence that the organization’s… … Auditor's dictionary
audit evidence — Information that supports or refutes an *audit objective. Lee (1993, 172) distinguishes between evidence (the overall basis for audit reporting) and evidential material (the various means by which auditors construct their evidence to support… … Auditor's dictionary
audit trail — An information flow that allows an auditor to trace the evolution of a transaction. The chronological evolution of a transaction originates in its underlying activity (e.g., an inventory movement, or a sale to a customer), and a satisfactory… … Auditor's dictionary
General ledger — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Internal audit — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Sales Tax Audit — A sales tax audit is the examination of a company’s financial documents by a U.S. state’s tax agency to verify if they have collected the correct amount of sales tax from their customers. Purpose The purpose of a sales tax audit is to examine the … Wikipedia
The Patriot Ledger — Infobox Newspaper name = caption = The April 6, 2007 front page of The Patriot Ledger type = Daily newspaper format = Broadsheet owners = GateHouse Media foundation = Quincy Patriot 1837, Quincy Daily Ledger 1899, Consolidated January 1, 1916… … Wikipedia
black box audit approach — An *audit approach that sidesteps the technical complexities of a computerized processing system. A black box refers to a computer system ignored by an auditor, who focuses instead on a comparison of inputs with outputs. For example, an auditor… … Auditor's dictionary
bookkeeping audit — An audit of *general ledger transactions that focuses on the detection of *bookkeeping errors or *fraud … Auditor's dictionary
