- Industri: Accounting
- Number of terms: 7464
- Number of blossaries: 0
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software, is program/material used for computers, its opposite is hardware.
Industry:Accounting
The type of engagement. The scope of an engagement might be a review, an audit, or a compilation. A scope limitation is a restriction on the evidence the auditor can gather.
Industry:Accounting
A statistic used to measure dispersion equal to the square root of the arithmetic mean of the squares of the deviations from the arithmetic mean.
Industry:Accounting
Making inferences in uncertain situations using applied mathematics. Measurements from a small group, the sample, are used to infer the behavior of a larger group, the population. Probability theory determines how well the sample represents the population.
Industry:Accounting
To arrange a population or a sample in distinct layers. Stratified sampling is used in auditing to select a greater percentage of accounts with high balances than of accounts with low balances.
Industry:Accounting
substantiated, supported with proof or evidence, that is proven, thus ''tangible''.
Industry:Accounting
A substantive audit procedure is a direct test of a financial statement balance.
Industry:Accounting
Supervision is directing efforts of assistants in the audit and determining whether objectives were accomplished. Elements of supervision include instructing assistants, keeping informed of problems, reviewing work performed, and dealing with differences of opinion among firm personnel. The appropriate extent of supervision depends on the complexity of subject matter and qualifications of persons performing the work.
Industry:Accounting
provide goods or services to an audited entity. Sometimes called vendors.
Industry:Accounting
