Audit working papers — are the documents which keeping all audit evidences obtained during financial statements auditing. Audit working paper is to be able to support the audit works done in order, sufficient and assurance audit evidences have been obtained and… … Wikipedia
working papers of audit of financial statements and consolidated financial statements — finansinių ataskaitų rinkinio ir (arba) konsoliduotųjų finansinių ataskaitų rinkinio audito darbo dokumentai statusas Aprobuotas sritis auditas apibrėžtis Visa medžiaga, kurią atestuotas auditorius, kitos valstybės narės auditorius arba valstybės … Lithuanian dictionary (lietuvių žodynas)
Audit evidence — is evidence obtained during a financial audit and recorded in the audit working papers. [cite web |title=Audit evidence |publisher=abrema.net |date=undated |url=http://www.abrema.net/abrema/au ev g.html |accessdate=2007 08 07] * In the audit… … Wikipedia
Working paper — A working paper or work paper or workpaper may refer to: *A preliminary scientific or technical paper. Often, authors will release working papers to share ideas about a topic or to elicit feedback before submitting to a peer reviewed conference… … Wikipedia
audit evidence — Information that supports or refutes an *audit objective. Lee (1993, 172) distinguishes between evidence (the overall basis for audit reporting) and evidential material (the various means by which auditors construct their evidence to support… … Auditor's dictionary
working paper — noun Etymology: working, gerund of work (III) 1. a. : a paper on which tentative figures, memoranda, data, or analyses of accounts are set down during the conduct of a survey (as an audit) of a business b. : a tentative statement prepared to… … Useful english dictionary
Computer-aided audit tools — Computer assisted audit techniques or computer aided audit tools (CAATS), also known as computer assisted audit tools and techniques (CAATTs), is a growing field within the financial audit profession. CAATTs is the practice of using computers to… … Wikipedia
Computer Aided Audit Tools — Computer Assisted Audit Techniques or Computer Aided Audit Tools (CAATS), also known as Computer Assisted Audit Tools and Techniques (CAATTs), is a growing field within the Financial audit profession. CAATTs is the practice of using computers to… … 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
Digital Repository Audit Method Based on Risk Assessment — The Digital Repository Audit Method Based on Risk Assessment (DRAMBORA) is a methodology and associated software based toolkit developed by Digital Curation Centre (DCC) and DigitalPreservationEurope (DPE) to support the assessment of digital… … Wikipedia
