- Debtors circularization
- Аудит: Рассылка запросов дебиторам (на подтверждение сумм задолженности по регистрам закупок дебиторов)
Универсальный англо-русский словарь. Академик.ру. 2011.
Debtors circularization
Смотреть что такое "Debtors circularization" в других словарях:
circularization of debtors — A technique used by an auditor in which all debtors to a company are asked to confirm the amounts outstanding (positive circularization) or to reply if the amount stated is incorrect or in dispute (negative circularization). The object is to… … Accounting dictionary
confirmation — A technique used by an auditor to obtain third party evidence in support of information supplied by a client. For example, confirmation may be sought from a bank of balances held by a client (see bank confirmation). See also: circularization of… … Accounting dictionary
