compliance test

compliance test
тест на соответствие (при проведении аудиторской проверки (audit))

заключающийся в том, что аудиторы проводят тесты систем внутреннего контроля (Internal Control), чтобы убедиться, что они работают (противоположным является substantive tests - самостоятельные тесты)

Специализированный англо-русский словарь бухгалтерских терминов. .

Игры ⚽ Нужен реферат?

Look at other dictionaries:

  • Test plan — A test plan is a systematic approach to testing a system such as a machine or software. The plan typically contains a detailed understanding of what the eventual workflow will be.Test plans in hardware developmentA test plan documents the… …   Wikipedia

  • Compliance (psychology) — Compliance refers to a response specifically, a submission made in reaction to a request. The request may be explicit (i.e., foot in the door technique) or implicit (i.e., advertising). The target may or may not recognize that he or she is being… …   Wikipedia

  • Test call generator — Test Call Generators are Revenue Assurance solutions that replicate events on a Telecoms network to identify potential revenue leakage and to help achieve regulatory compliance. Both Cellular and Fixed Line Telecom operators utilise Test Call… …   Wikipedia

  • Compliance and ethics program — There has been a long history of business and government excesses and subsequent legal, public and political reaction. Response to criminal misconduct has resulted in legal sanctions, governance practices, compliance standards and cultural… …   Wikipedia

  • Test de la sueur — Mucoviscidose Mucoviscidose Autre nom Fibrose kystique du pancréas Référence MIM …   Wikipédia en Français

  • test data — Data used by an auditor in computer processing to check the operation of an organization s computer programs. The main use of test data is in conducting compliance tests on application controls; for example, to check that batch totals are being… …   Accounting dictionary

  • test data — 1. A *sample of *data used in an *audit test. 2. Simulated *data and transactions used in the *compliance testing of computer *application controls. See also *computer assisted auditing techniques …   Auditor's dictionary

  • Comparison of Prolog standards compliance — Prolog is a logic programming language. The ISO Prolog standard: ISO/IEC 13211 1 [ISO/IEC 13211: Information technology mdash; Programming languages mdash; Prolog. International Organization for Standardization, Geneva. ] , published in 1995,… …   Wikipedia

  • walk-through test — An audit Compliance test of procedures and *internal controls. Walk through testing involves the tracing of a sample transaction (or a *sample of transactions) through accounting and *internal control processes. Through analysis of the *audit… …   Auditor's dictionary

  • Comprehensive Nuclear-Test-Ban Treaty — (CTBT) Signed 10 September 1996 Location New York City Effective Not in force Condition 180 days after it is ratified by all 44 Annex 2 countries: Algeria, Argentina, Australia, Austria, Bangladesh, B …   Wikipedia

  • Listing and approval use and compliance — is the activity of adhering to all the requirements of installing and/or using safety related products and items in conformance with an active certification listing or approval that has been issued by an organisation that is accredited both for… …   Wikipedia

Share the article and excerpts

Direct link
Do a right-click on the link above
and select “Copy Link”