Audit
Auditing refers to a systematic examination of books, accounts, documents and vouchers of a organization to ascertain how far the financial statements present a true and fair view of the concern. It a...
Audit - Wikipedia
Energy audit
An energy audit is an inspection, survey and analysis of energy flows for energy conservation in a building, process or system to reduce the amount of energy input into the system without negatively a...
Computer-aided audit tools
'Computer-assisted audit techniques (CAATs) or computer-assisted audit tools and techniques (CAATTs) is a growing field within the audit profession. CAATs is the practice of using computers to automa...
Financial ratio
A financial ratio (or accounting ratio) is a relative magnitude of two selected numerical values taken from an enterprise's financial statements. Often used in accounting, there are many standard rati...
Information technology audit
An information technology audit, or information systems audit, is an examination of the management controls within an Information technology (IT) infrastructure. The evaluation of obtained evidence de...
Single Audit
In the United States, the Single Audit, also known as the OMB A-133 audit, is a rigorous, organization-wide audit or examination of an entity that expends $750,000 or more of Federal assistance (commo...
Financial Instruments and Exchange Act
The Financial Instruments and Exchange Act (金融商品取引法, Kin'yū shōhin torihiki-hō), promulgated on June 14th, 2006, is the main statute codifying securities law and regulating securities companie...
Charity Navigator
Charity Navigator is an independent American nonprofit corporation that evaluates charities in the United States. Its stated goal is "to advance a more efficient and responsive philanthropic marketpla...
Audit working papers
Audit working papers are the documents which record all audit evidence obtained during financial statements auditing, internal management auditing, information systems auditing, and investigations. Au...
GuideStar
GuideStar USA, Inc. is an information service specializing in reporting on U.S. nonprofit companies. In 2010, their database contained over 5 million IRS Forms 990 on 1.9 million organizations.GuideSt...
GuideStar - Wikipedia
Trustworthy Repositories Audit & Certification
Trustworthy Repositories Audit & Certification (TRAC) is a document describing the metrics of an OAIS-compliant digital repository that developed from work done by the OCLC/RLG Programs and Nation...
Trustworthy Repositories Audit & Certification - Wikipedia
Auditor's report
The auditor's report is a formal opinion, or disclaimer thereof, issued by either an internal auditor or an independent external auditor as a result of an internal or external audit or evaluation perf...
Audit committee
In a U.S. publicly traded company, an audit committee is an operating committee of the board of directors charged with oversight of financial reporting and disclosure. Committee members are drawn fro...
ISA 320 Audit Materiality
ISA 320 Audit Materiality is one of the International Standards on Auditing. It serves to expect the auditor is to establish an acceptable materiality level in design the audit plan.Materiality: The a...
Clinical audit
Clinical audit is a process that has been defined as "a quality improvement process that seeks to improve patient care and outcomes through systematic review of care against explicit criteria and the ...
Clinical audit - Wikipedia
Audit storm
Audit storm (Chinese: 审计风暴) was a phrase that Chinese media coined to describe the auditing campaigns initiated by the National Audit Office of China. In 2003, Auditor General Li Jinhua presented the...
OJD Morocco
OJD Morocco (Acronym for French Organisme de Justification de la Diffusion) is an audit bureau of circulations of the commercial print media in Morocco.As of October 2009, OJD Morocco is NOT one of th...
Working Group on Financial Markets
The Working Group on Financial Markets (also, President's Working Group on Financial Markets, the Working Group, and colloquially the Plunge Protection Team) was created by Executive Order 12631, sig...
Working Group on Financial Markets - Wikipedia
International Journal of Government Auditing
International Journal of Government Auditing is a quarterly publication covering public sector accounting. It is the official publication of the International Organization of Supreme Audit Institutio...
Auditor General Act
The Auditor General Act is an Act of Parliament respecting the office of the Auditor General of Canada and sustainable development monitoring and reporting.
Statement on Auditing Standards No. 70: Service Organizations
Statement on Auditing Standards No. 70: Service Organizations, commonly abbreviated as SAS 70 and available in full-text by permission of the AICPA, is an auditing statement issued by the Auditing Sta...
Generalized audit software
Generalized audit software (GAS) refers to software designed to read, process and write data with the help of functions performing specific audit routines and with self-made macros. It is a tool in a...
International Organization of Supreme Audit Institutions
The International Organization of Supreme Audit Institutions (INTOSAI) is a worldwide affiliation of governmental entities. Its members are the Chief Financial Controller/Comptroller General/Auditor ...
International Organization of Supreme Audit Institutions - Wikipedia
Environmental audits
Environmental audit is a general term that can reflect various types of evaluations intended to identify environmental compliance and management system implementation gaps, along with related correcti...
Control self-assessment
Control self-assessment is a technique developed in 1987 that is used by a wide range of organisations including corporations, charities and government departments, to assess the effectiveness of thei...
Control self-assessment - Wikipedia