- analytical review procedures
- Бухгалтерия: процедуры аналитической проверки
Универсальный англо-русский словарь. Академик.ру. 2011.
analytical review procedures
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analytical review — An auditing technique that focuses on analysis of the movements in *account balances over time, and on assessing the *reasonableness of financial statement items. At the level of financial statements, an auditor’s analytical review typically… … Auditor's dictionary
analytical review — An audit test designed to provide evidence of the completeness, accuracy, and validity of accounting records and financial statements. Analytical review is a type of substantive test that may be used in planning and undertaking an audit. It works … Accounting dictionary
review statements — Financial statements prepared by an independent CPA that have been subject to some examination but have not been audited. The CPA is required to consider the reasonableness of the information. If any number appears questionable, the CPA must make … Financial and business terms
substantive testing — Auditing procedures that evaluate the accuracy, completeness, and existence of amounts stated in *general ledger accounts and financial statements. Substantive testing involves the auditing of quantifiable amounts (individual transactions as well … Auditor's dictionary
audit test — An action or procedure to gather and evaluate *audit evidence. Audit tests are normally formalized in *audit programs, and they may be classified into (i) *substantive and (ii) *compliance testing. *Analytical review procedures are normally… … Auditor's dictionary
benchmarking — The comparison of data or operations against those of similar organizations. Benchmarking, whether *quantitative or *qualitative, is often performed with the intention of seeking ways to improve an organization’s operations. Auditors also… … Auditor's dictionary
horizontal analysis — The analysis of *financial statements over time. The technique typically looks at percentage changes in the amounts of specific items between *financial reporting periods. The reasonableness of changes over time is a common aspect of auditors’… … Auditor's dictionary
Model audit — A model audit is the colloquial term for the tasks performed when conducting due diligence on a financial model, in order to eliminate spreadsheet error. (Also known as Model Review in some areas). A study in 1998 concluded that even MBA students … Wikipedia
Documentation — is a term used in several different ways. Generally, documentation (to document) refers to the process of providing evidence. Modules of Documentation are Helpful. The most common meanings are: the process of documenting knowledge (or rather… … Wikipedia
Cognitive behavioral therapy — Psychology … 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
