audit the accounts of
41audit evidence — Information that supports or refutes an *audit objective. Lee (1993, 172) distinguishes between evidence (the overall basis for audit reporting) and evidential material (the various means by which auditors construct their evidence to support… …
42audit — Systematic inspection of accounting records involving analyses, tests, and confirmations. The hearing and investigation had before an auditor. An audience; a hearing; an examination in general. A formal or official examination and authentication… …
43audit — Systematic inspection of accounting records involving analyses, tests, and confirmations. The hearing and investigation had before an auditor. An audience; a hearing; an examination in general. A formal or official examination and authentication… …
44Air Force reports on the Roswell UFO incident — The two Air Force reports on the Roswell UFO incident, published in 1994/5 and 1997, form the basis for much of the skeptical explanation for the 1947 incident, the purported recovery of aliens and their craft from the vicinity of Roswell, New… …
45United States Army Audit Agency — The U.S. Army Audit Agency (USAAA) provides objective and independent auditing services to the United States Army.At the request of the Under Secretary of War, the Army Audit Agency was established on November 12, 1946 with the issuance of… …
46Audit 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… …
47audit trail — Resolves the validity of an accounting entry by a step by step record by which accounting data can be traced to their source. Bloomberg Financial Dictionary The range of documents, and other evidence including tape recordings, which records all… …
48Audit substantive test — Substantive procedures (or substantive tests) are those activities performed by the auditor during the substantive testing stage of the audit that gather evidence as to the completeness, validity and/or accuracy of account balances and underlying …
49Court of Audit (Belgium) — The Court of Audit (Dutch: Rekenhof, French: Cour des comptes, of Belgium is an institution of the Belgian Federal Parliament established by Article 180 of the Belgian Constitution. It independently audits the accounts of the Federal State, the… …
50audit — /ˈɔdət / (say awduht) noun 1. an official examination and verification of accounts and records, especially of financial accounts. 2. a thorough examination or inspection, particularly in relation to an approved standard measure. 3. Obsolete a… …
