audit period
81auditing — ▪ accounting Introduction examination of the records and reports of an enterprise by specialists other than those responsible for their preparation. Public auditing by independent, impartial accountants has acquired professional status and… …
82Dodd–Frank Wall Street Reform and Consumer Protection Act — Full title An Act to promote the financial stability of the United States by improving accountability and transparency in the financial system, to end too big to fail , to protect the American taxpayer by ending bailouts, to protect consumers… …
83Edward H. Ntalami — Edward Ntalami Born March 19, 1947 (1947 03 19) (age 64) Meru, Kenya Occupation (former) Chief Executive Officer …
84Air transport and the environment (United Kingdom) — Increasing demand for air travel in the UK has resulted in a conflict between the desire to cater for that demand and the environmental consequences of doing so. In the past 25 years the UK air transport industry has seen sustained growth, and… …
85Auditor independence — refers to the independence of the auditor from parties, that have an interest in the financial statements of an entity. It is essentially an attitude of mind characterized by integrity and an objective approach to the audit process. The concept… …
86Certified Public Accountant — Not to be confused with Certified Accountant. Not to be confused with Certified Practising Accountant. Certified Public Accountant (CPA) Type Qualified accountants Industry Accounting and Finance Founded United States Headquarters United States …
87History of information technology auditing — Information Technology Auditing (IT auditing) began as Electronic Data Process (EDP) Auditing and developed largely as a result of the rise in technology in accounting systems, the need for IT control, and the impact of computers on the ability… …
88Matching principle — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …
89Generally Accepted Auditing Standards — Generally Accepted Auditing Standards, or GAAS, are ten auditing standards, developed by the AICPA, consisting of general standards, standards of field work, and standards of reporting, along with interpretations. They were developed by the AICPA …
90accounting — /euh kown ting/, n. 1. the theory and system of setting up, maintaining, and auditing the books of a firm; art of analyzing the financial position and operating results of a business house from a study of its sales, purchases, overhead, etc.… …
