- audit basis
- podstawa audytu
English-Polish dictionary of Electronics and Computer Science. 2013.
audit basis
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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 Record Generation and Utilization System — or Argus is a fixed model Real Time Flow Monitor designed to track and report on the status and performance of all network transactions seenin a data network traffic stream, doing that by that categorizing IP packets which match the boolean… … Wikipedia
Audit — For other uses, see Audit (disambiguation). Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management … Wikipedia
audit exemption — The exemption from statutory audit by a registered auditor that can be claimed by certain small companies. Companies with a turnover of not more than £1 million and a balance sheet total of not more than £1.4 million may be totally exempt from… … Accounting dictionary
audit exemption — The exemption from statutory audit by a registered auditor that can be claimed by certain small company Companies with a turnover of not more than £1 million and a balance sheet total of not more than £1. 4 million may be totally exempt from… … Big dictionary of business and management
audit programme — A document listing the individual audit tests to be performed to achieve an audit strategy. The tests will check that the accounting system operates in the manner recorded. For example, a credit sales transaction will be traced through to payment … Accounting dictionary
audit evidence — Information that supports or refutes an *audit objective. Lee (1993, 172) distinguishes between evidence (the overall basis for audit reporting) and evidential material (the various means by which auditors construct their evidence to support… … Auditor's dictionary
audit universe — The total potential scope of work within an auditor’s remit. *Audit planning involves the allocation of resources to individual *auditable units within an audit universe, normally on the basis of a combination of the following: (i) *materiality… … Auditor's dictionary
audit risk — The risk that an auditor fails to qualify the audit report when the financial statements are materially misleading, i.e. do not give a true and fair view. The audit risk consists of three components: • the inherent risk, i.e. the likelihood of… … Accounting dictionary
audit recommendation — In an *audit report, a proposed action to remedy a problem or potential problem. Audit recommendations addressed to *auditees normally form the basis of *internal auditors’ reports, while external auditors tend to communicate their… … Auditor's dictionary
audit — 1. noun a) An examination in general. National Assembly audit b) A judicial examination. 2. verb a) To conduct an independent review and examination of system records and activities in order to test the adequacy and effectiveness of data security … Wiktionary
