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21audit expectations gap — The gap between the role of an auditor, as perceived by the auditor, and the expectations of the users of financial statements. It may be subdivided into a gap in communications and a gap in performance. The communications gap is caused by public …
22Audit — Au dit, n. [L. auditus a hearing, fr. audire. See {Audible}, a.] 1. An audience; a hearing. [Obs.] [1913 Webster] He appeals to a high audit. Milton. [1913 Webster] 2. An examination in general; a judicial examination. [1913 Webster] Note:… …
23Audit ale — Audit Au dit, n. [L. auditus a hearing, fr. audire. See {Audible}, a.] 1. An audience; a hearing. [Obs.] [1913 Webster] He appeals to a high audit. Milton. [1913 Webster] 2. An examination in general; a judicial examination. [1913 Webster] Note:… …
24Audit house — Audit Au dit, n. [L. auditus a hearing, fr. audire. See {Audible}, a.] 1. An audience; a hearing. [Obs.] [1913 Webster] He appeals to a high audit. Milton. [1913 Webster] 2. An examination in general; a judicial examination. [1913 Webster] Note:… …
25Audit room — Audit Au dit, n. [L. auditus a hearing, fr. audire. See {Audible}, a.] 1. An audience; a hearing. [Obs.] [1913 Webster] He appeals to a high audit. Milton. [1913 Webster] 2. An examination in general; a judicial examination. [1913 Webster] Note:… …
26Budget of the European Union — European Union This article is part of the series: Politics and government of the European Union …
27audit — [ôd′it] n. [ME < L auditus, a hearing, pp. of audire: see AUDIENCE] 1. a formal, often periodic examination and checking of accounts or financial records to verify their correctness 2. a settlement or adjustment of accounts 3. an account thus… …
28audit failure — ➔ failure * * * audit failure UK US noun [C or U] ACCOUNTING ► a situation in which an audit wrongly states that a company s accounts are correct when they contain mistakes or false statements: »Until the audit failure has been investigated, we… …
29audit 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… …
30audit 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… …
