Auditing

Auditing

The systematic review and examination of an individual's or organization’s accounting records to verify their accuracy.

Industry: Accounting

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Auditing

Procedure

Accounting; Auditing

An action, such as a step performed as part of an audit programme or as part of the client's internal controls.

Processing control

Accounting; Auditing

An internal control included in computer software designed to assure that all transactions are handled as authorised and none omitted or added.

Production cycle

Accounting; Auditing

The portion of an entity that acquires resources and converts them to the product or service for customers.

As an auditor includes the auditor's formal education and subsequent experience. The independent auditor must undergo training adequate in technical scope, including commensurate general education. ...

Programme

Accounting; Auditing

An audit programme is a listing of audit procedures to be performed in completing the audit. A computer programme (software) is a listing of steps to be performed in processing the data.