The English-Ukrainian Dictionary. Economics, Finance, Banking, Investmentss, Bank Loans. S. Ya. Yermolenko, V. I. Yermolenko. 2002.
audit report — A document that summarizes the findings of an audit. An external audit report sets out an *audit opinion. Most systems of *Generally Accepted Auditing Standards have standardized formats for external audit reports and require explanations of any… … Auditor's dictionary
qualified audit report — An auditors report in which some qualification of the financial statements is required because (a) the auditor feels there is a limitation on the scope of the audit examination or (b) the auditor disagrees with the treatment or disclosure of a… … Accounting dictionary
adverse 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… … Accounting dictionary
audit opinion — An opinion contained in an auditors report. It expresses a view as to whether or not the financial statements audited have been prepared consistently using appropriate accounting policies, in accordance with relevant legislation, regulations, or… … Accounting dictionary
audit — 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… … Black's law dictionary
audit — 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… … Black's law dictionary
report — {{Roman}}I.{{/Roman}} noun 1 written/spoken account of sth ADJECTIVE ▪ groundbreaking, important, influential, landmark, major ▪ lengthy ▪ brief … Collocations dictionary
adverse 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… … Big dictionary of business and management
audit opinion — An opinion contained in an auditors report It expresses a view as to whether or not the financial statements audited have been prepared consistently using appropriate accounting policies, in accordance with relevant legislation, regulations, or… … Big dictionary of business and management
Auditor's report — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Information 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… … Wikipedia
