audit objectives

audit objectives
цели аудиторской проверки

Основная цель аудита заключается в придании достоверности (credibility) бухгалтерской отчетности (financial statements) посредством выражения независимого мнения о ней. Применительно к хозяйственным операциям и бухгалтерским счетам можно выделить следующие цели, достижение которых ведет к успешному завершению аудиторской проверки: полнота (completeness); точность (accuracy); наличие (existence); разъединение (cut off); оценка (valuation); права и обязательства (rights and obligations); представление и раскрытие (presentation and disclosure)


Специализированный англо-русский словарь бухгалтерских терминов. .

Look at other dictionaries:

  • Audit — systematic, independent, documented process for obtaining records, statements of fact or other relevant information and assessing them objectively to determine the extent to which specified requirements are fulfilled (p. 4.4 ISO/IEC 17000:2004).… …   Словарь-справочник терминов нормативно-технической документации

  • Audit conclusion — outcome of an audit provided by the audit team after consideration of the audit objectives and all audit findings (p. 3.4 ISO19011:2002). Источник …   Словарь-справочник терминов нормативно-технической документации

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