analytical review — An auditing technique that focuses on analysis of the movements in *account balances over time, and on assessing the *reasonableness of financial statement items. At the level of financial statements, an auditor’s analytical review typically… … Auditor's dictionary
analytical review — noun an auditing procedure based on ratios among accounts and tries to identify significant changes • Hypernyms: ↑review, ↑limited review … Useful english dictionary
Continuous auditing — is the independent application of automated tools to provide assurance on financial, compliance, strategic and operational data within a company. Continuous auditing uses a set of tools to assure the internal control system is functioning to… … Wikipedia
International Standards on Auditing — (ISA) are professional standards for the performance of financial audit of financial information. These standards are issued by International Federation of Accountants. List of the Standards (ISAs)Respective responsibilities*ISA 200 Objective and … Wikipedia
Rod Anderson (writer) — Rodney J. Anderson BA (born 15 April 1935 in Toronto) is a Canadian poet, musician and Chartered Accountant. After spending decades living in Toronto, he currently lives in Cobourg, Ontario with his wife, Merike Lugus.Rod Anderson graduated from… … Wikipedia
SCADA — is the abbreviation for Supervisory Control And Data Acquisition . It generally refers to an industrial control system: a computer system monitoring and controlling a process. The process can be industrial, infrastructure or facility based as… … Wikipedia
substantive testing — Auditing procedures that evaluate the accuracy, completeness, and existence of amounts stated in *general ledger accounts and financial statements. Substantive testing involves the auditing of quantifiable amounts (individual transactions as well … Auditor's dictionary
Scientology beliefs and practices — Scientology is, according to its own texts, the study and handling of the spirit in relationship to itself, others and all of life. [cite web | url=http://www.scientology.org/en US/religion/presentation/pg006.html | title=Introduction to… … Wikipedia
Dianetics — This article is about the set of ideas and practices termed Dianetics. For the book by L. Ron Hubbard first published in 1950, see Dianetics: The Modern Science of Mental Health or Dianetics: The Evolution of a Science (1950). Not to be confused… … Wikipedia
Entity-Level Controls — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia