9 Terms
Home > Industry/Domain > Accounting > 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
Activity accounting
Accounting; Auditing
Collecting and analysing financial and operational data about the activities considered significant in an organization.
Activity charge
Accounting; Auditing
Bank service fee charged on teller and non-teller transactions, cheques written, account balance falling below a specified limit, etc.
Activity duration
Accounting; Auditing
Period (hours, days, weeks) required to complete an activity. Activities with zero duration are called milestones.
Activity driver
Accounting; Auditing
Measure of frequency and intensity of cost object demands on an activity, used in assigning activity costs to cost objects.
Activity cost assignment
Accounting; Auditing
Using activity drivers to assign activity costs to the appropriate cost objects.
Activity base
Accounting; Auditing
This relates to production activity that is used to demonstrate factory overhead to production.
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