Existence

Existence

Assertions about existence deal with whether assets or liabilities exist at a given date. For example, management asserts that finished goods inventories in the balance sheet are available for sale.

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Part of Speech: noun
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Industry/Domain: Accounting
Category: Auditing
Company: AIS
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Related terms

existence

Accounting; Auditing

Assertions about existence deal with whether assets or liabilities exist at a given date. For example, management asserts that finished goods inventories in the balance sheet are ...

existence

Education; SAT vocabulary

Possession or continuance of being.

existing

Architecture; Architecture contemporaine

It is said of a building, an environment or a landscape that does exist, is currently present and that the architect has to deal with.

existing

Fire safety; Prevention & protection

That which is already in existence on the date this edition of the Code goes into effect.

existent

Language; Dictionaries

Having being or existence; existing; being; occurring now; taking place.

existible

Language; Dictionaries

Capable of existence.

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Accounting; Auditing

Share a term with millions of users around the world and increase your online visibility.Share a term with millions of users around the world and increase your online ...

define1

Accounting; Auditing

Share a term with millions of users around the world and increase your online visibility.Share a term with millions of users around the world and increase your online ...

segregation of duties

Accounting; Auditing

means assigning different people the responsibilities of authorizing transactions, recording transactions, and maintaining custody of assets. Segregation of duties reduces the ...

revenue cycle

Accounting; Auditing

The portion of a company that fills customer orders, accounts for receivables, and collects those receivables.

self-checking digit

Accounting; Auditing

An extra digit is added to a number. The extra digit is computed from the other digits in the number. The computer program can then check input by recomputing and comparing the ...

review

Accounting; Auditing

To examine again. The overall review of audit documentation is completed after field work. A peer review is a practice monitoring program in which audit documentation of one CPA ...

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Industry/Domain: Geography Category: Cities & towns

Tehran

Tehran (Persian: تهران‎ Tehrān), sometimes spelled Teheran, is the capital of Iran and Tehran Province. With an estimated population of 8,429,807; ...