- 업종: Accounting
- Number of terms: 7464
- Number of blossaries: 0
- Company Profile:
An internal control shortcoming or opportunity to strengthen internal controls.
Industry:Accounting
The risk audit procedures will lead to a conclusion that material error does not exist when in fact such error does exist.
Industry:Accounting
Departure from prescribed internal control. Often expressed as a rate at which the departure occurs.
Industry:Accounting
A statement that the auditor is unable to express an opinion as to the presentation of financial statements in conformity with U.S. GAAP.
Industry:Accounting
Revealing information. Financial statement footnotes are one way of providing necessary disclosures.
Industry:Accounting
Acceptance sampling (sampling to determine whether internal control compliance is greater than or less than the tolerable deviation rate) when the expected attribute occurrence rate is zero.
Industry:Accounting
Written or printed paper that bears information that can be used to furnish decisive evidence. Could also be a recording, computer readable information, or a photograph.
Industry:Accounting
If a major event comes to the auditor's attention between the report date and issuance of the report, the financial statements may include the event as an adjustment or disclosure. The auditor dual dates the audit report (as of the end of fieldwork, except footnote XX, which is dated later).
Industry:Accounting
