audit period
1post-audit period — In external auditing, the period of time between the end of detailed *audit testing and the formal issuing of an *audit opinion. The external auditor is obliged to consider the impact on audited *financial statements of any *material events… …
2Audit — For other uses, see Audit (disambiguation). Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management  …
3Audit trail — An audit trail or audit log is a chronological sequence of audit records, each of which contains evidence directly pertaining to and resulting from the execution of a business process or system function. Audit records typically result from… …
4audit cycle — The process of conducting an audit or a series of audits over time. In external auditing, the audit cycle tends to be scheduled in several important phases: (i) interim visits to perform *analytical and *compliance reviews; (ii) attendance at… …
5audit rotation — The periodic changing of external auditors. Some countries Italy and Spain, for example have traditions of requiring listed corporations to rotate auditors after a defined time period (typically five or seven years) in an attempt to encourage… …
6audit rotation — The practice of appointing an audit firm for a set period, such as five years, after which it must give up the position. The aim is to reduce the effective control of the auditor by directors, who may threaten to remove the auditors if they do… …
7Single Audit — In the United States, the Single Audit, also known as the OMB A 133 audit, is a rigorous, organization wide audit or examination of an entity that expends $500,000 or more of Federal assistance (commonly known as Federal funds, Federal grants, or …
8Information 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… …
9Internal audit — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …
10Datacenter star audit — The Datacenter Star Audit (DCSA) is one of several services[1] of eco – Association of the German Internet Industry e.V. (German) and was designed as a seal of approval for data centers. It examines and evaluates objectively infrastructure and… …
