Audit conclusion - outcome of an audit provided by the audit team after consideration of the audit objectives and all audit findings (p. 3.4 ISO19011:2002).
Audit conclusion - outcome of an audit provided by the audit team after consideration of the audit objectives and all audit findings (p. 3.4 ISO 19011:2002).
Словарь-справочник терминов нормативно-технической документации. academic.ru. 2015.
заключение по результатам аудита (audit conclusion) — 3.5 заключение по результатам аудита (audit conclusion): Выходные данные аудита (3.1), представленные аудиторской группой (3.9) после рассмотрения целей аудита и всех выводов аудита (3.4). Источник: ГО … Словарь-справочник терминов нормативно-технической документации
Audit — systematic, independent, documented process for obtaining records, statements of fact or other relevant information and assessing them objectively to determine the extent to which specified requirements are fulfilled (p. 4.4 ISO/IEC 17000:2004).… … Словарь-справочник терминов нормативно-технической документации
Audit working papers — are the documents which keeping all audit evidences obtained during financial statements auditing. Audit working paper is to be able to support the audit works done in order, sufficient and assurance audit evidences have been obtained and… … 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
Audit risk — (also referred to as residual risk) refers to acceptable audit risk, i.e. it indicates the auditor s willingness to accept that the financial statements may be materially misstated after the audit is completed and an unqualified (clean) opinion… … Wikipedia
audit opinion — An auditor’s conclusion on the extent to which *audit evidence refutes or confirms an *audit objective. *Independence is considered to be central to the credibility of audit opinions, especially in the context of an external audit: An auditor’s… … 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
International Organization of Supreme Audit Institutions — Abbreviation INTOSAI Motto Experientia Mutua Omnibus Prodest, Mutual experience benefits all Formation 1953 Type IGO H … Wikipedia
Mainframe audit — A mainframe audit is a comprehensive inspection of computer processes , security , and procedures ,with recommendations for improvement. Contents 1 Definition of mainframe 2 Considerations 2.1 The Operating System … Wikipedia
in conclusion — ► FORMAL said or written when you are ending a speech, report, etc.: »I want to re emphasise in conclusion my commitment to the new climate of partnership in this country. »In conclusion, it seems that the increasing incidence of audit committees … Financial and business terms
