audit opinion
31ISA 500 Audit Evidence — Editing ISA 500 Audit Evidence is one of the International Standards on Auditing. It serves to expect the auditor is to obtain audit evidence from an appropriate mix of tests of control systems and substantive tests of transaction and balances.It …
32adverse opinion — An external auditor’s opinion that an entity’s financial statements do not conform with *Generally Accepted Accounting Principles, or do not offer a *fair presentation of the entity’s financial position, the results of its operations, or changes… …
33post-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… …
34adverse opinion — An opinion expressed in an auditors report to the effect that the financial statements do not give a true and fair view of the organization s activities. This situation usually arises when there is a disagreement between the auditor and the… …
35Standard opinion — In external auditing, an *audit opinion that *financial statements conform to *Generally Accepted Accounting Principles in all *material respects …
36Information 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… …
37Single 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 …
38Directeur de l'audit interne — Le Directeur de l’Audit Interne (DAI) ou Directeur de l’Audit, Directeur de l’Inspection, Auditeur Général, Contrôleur Général, Inspecteur Général … est un cadre supérieur responsable de la bonne exécution de l’Audit interne. Il est membre du… …
39International Organization of Supreme Audit Institutions — Abbreviation INTOSAI Motto Experientia Mutua Omnibus Prodest, Mutual experience benefits all Formation 1953 Type IGO H …
40Chief audit executive — The Chief Audit Executive (CAE), Director of Audit, Director of Internal Audit, Auditor General, or Controller General is a high level independent corporate executive with overall responsibility for the Internal audit. Publicly traded… …
