тест на контролите

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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Частина мови: noun
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Blossary:
Галузь/тема: Accounting
Category: Auditing
Company: AIS
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тест

Accounting; Auditing

A sample from a population to estimate characteristics of the population.

тест

Baked goods; Bread

Да се осигура дека замеси тестото е подготвена за следниот чекор, windowpane тест може да се остварува. Мала количина на тестото е испружени додека тој не стане многу тенок ...

тест

Animals; Insects

Во повеќето опфаќа Коксидс скала, се состои од Ексувиал, секретира сприхав материјал и измет.

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Language; Dictionaries

Function words; preposition; touching a surface or an object.

финансиски предвидувања

Accounting; Auditing

are prospective financial statements that present expected future financial position, results of operations, and cash flows based on expected conditions. A financial forecast is ...

финансиски проекции

Accounting; Auditing

are prospective financial statements that present, given one or more hypothetical assumptions, an entity's expected financial position, results of operations, and changes in ...

финансиска институција

Accounting; Auditing

confirmation request A confirmation sent to the client's bank or other financial institution asking the bank to confirm directly to the auditor information about balances at a ...

измама

Accounting; Auditing

A deliberate deception to secure unfair or unlawful gain. False representation intended to deceive relied on by another to that person's injury. Fraud includes fraudulent ...

општи контроли

Accounting; Auditing

Policies and procedures to assure proper operation of computer systems, including controls over data center and network operations, software acquisition and maintenance, and ...

главна книга

Accounting; Auditing

A record to which monetary transactions are posted (in the form of debits and credits) from a journal. It is the final record from which financial statements are prepared. General ...