audit opinion
11audit risk — 1. In external auditing, the *risk of giving an inappropriate *audit opinion on the *fair presentation of an organization’s *financial statements. The *sampling of transactions and the *compliance testing of controls cannot offer cast iron… …
12audit evidence — The evidence required by an auditor on which to base an audit opinion on the financial statements of the company whose accounts are being audited. Sources of information include the accounting systems and the underlying documentation of the… …
13audit evidence — The evidence required by an auditor on which to base an audit opinion on the financial statements of the company whose accounts are being audited. Sources of information include the accounting systems and the underlying documentation of the… …
14opinion — See *audit opinion …
15Audit Comptable Et Financier — L audit comptable et financier est un examen des états financiers de l entreprise, visant à vérifier leur sincérité, leur régularité, leur conformité et leur aptitude à refléter l image fidèle de l entreprise. Cet examen est effectué par un… …
16Audit 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… …
17Audit 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… …
18Audit management — is responsible for ensuring that board approved audit directives are implemented. Audit management oversees the internal audit staff, establishes internal audit programs, and hires and trains the appropriate internal audit personnel. The staff… …
19Audit — For other uses, see Audit (disambiguation). Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management  …
20Audit comptable et financier — L audit comptable et financier est un examen des états patrimoniaux de l entreprise, visant à vérifier leur sincérité, leur régularité, leur conformité et leur aptitude à refléter une image fidèle de l entreprise. Cet examen est effectué par un… …
