Business and Personal Finance Dictionary

# A B C D E F G H I J K L M N O P Q R S T U V W X Y Z 

• AUDIT SAMPLING - Application of an AUDIT procedure to less than 100% of the items within an account BAL...
  
  
• AUDIT SCHEDULES - are the information formats developed by the external auditors to guide the corporati...
  
  
• AUDIT SCOPE - refers to the activities covered by an internal audit. Audit scope includes, where approp...
  
  
• AUDIT STRATEGY - a game plan to attack audit issues before they are raised. Reasons and justifications ...
  
  
• AUDIT TRAIL - a step-by-step record by which financial, business, and quality assurance data can be tra...
  
  
• AUDITED STATEMENTS - The most reliable type of financial statements. The audit is based on information ...
  
  
• AUDITING STANDARDS - Guidelines to which an AUDITOR adheres. Auditing standards encompass the auditor's...
  
  
• AUDITOR - an accountant usually certified by a national professional association of accountants, if one...
  
  
• AUDITOR'S CERTIFICATE - See: Accountant's opinion.
  
  
• AUDITOR'S REPORT - A section of an annual report that includes the auditor's opinion about the veracity...