financial statements assertions

financial statements assertions
Аудит: утверждения, на основе которых подготовлена финансовая отчётность

Универсальный англо-русский словарь. . 2011.

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  • Financial audit — A financial audit, or more accurately, an audit of financial statements, is the examination by an independent third party of the financial statements of a company or any other legal entity (including governments), resulting in the publication of… …   Wikipedia

  • Management assertions — In a financial audit, management assertions or financial statement assertions is the set of information that the preparer of financial statements (management) is providing to another party. Bir P (1975) Financial statements represent a very… …   Wikipedia

  • SOX 404 top-down risk assessment — In financial auditing of public companies in the United States, SOX 404 top down risk assessment (TDRA) is a financial risk assessment performed to comply with Section 404 of the Sarbanes Oxley Act of 2002 (SOX 404). The term is used by the U.S.… …   Wikipedia

  • auditing — ▪ accounting Introduction       examination of the records and reports of an enterprise by specialists other than those responsible for their preparation. Public auditing by independent, impartial accountants has acquired professional status and… …   Universalium

  • external audit — An *audit of *financial statements by independent individuals or organizations. *Robert Khun Mautz has suggested that the role of external auditing in an advanced economic society can be and has been stated in very simple terms to add credibility …   Auditor's dictionary

  • Information technology audit process — Information technology audit process:Generally Accepted Auditing Standards (GAAS)In 1947, the American Institute of Certified Public Accountants (AICPA) adopted GAAS to establish standards for audits. The standards cover the following three… …   Wikipedia

  • Criticism of the Latter Day Saint movement — encompasses criticism of the doctrines, practices, and histories of the denominations of the Latter Day Saint movement, including the largest denomination, The Church of Jesus Christ of Latter day Saints (LDS Church). The movement has been the… …   Wikipedia

  • Sarbanes-Oxley Act — The Sarbanes Oxley Act of 2002 (USStatute|107|204|116|745|2002|07|30), also known as the Public Company Accounting Reform and Investor Protection Act of 2002 and commonly called SOX or Sarbox; is a United States federal law enacted on July 30,… …   Wikipedia

  • audit — An independent review of an asset, liability, activity, organization, or set of *financial statements. Audits are usually performed to support or refute defined *audit objectives, and normally result in an *audit opinion on the matter under… …   Auditor's dictionary

  • List of accounting topics — Following is a list of accounting topics * Accounting Ethics * Accounting for risk * Accounting information system * Accounting methods * Accounting period * Accounting reform * Accounting scandals * Accounting software * Accounts payable *… …   Wikipedia

  • Audit evidence — is evidence obtained during a financial audit and recorded in the audit working papers. [cite web |title=Audit evidence |publisher=abrema.net |date=undated |url=http://www.abrema.net/abrema/au ev g.html |accessdate=2007 08 07] * In the audit… …   Wikipedia


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