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Перевод: audit
[существительное]
проверка счетов; проверка бухгалтерских книг; проверка документов; проверка отчетности; ревизия ; ревизия бухгалтерских книг; ревизия документов; ревизия отчетности;
[глагол]
проверять отчетность; ревизовать; ревизовать отчетность; посещать занятия как вольнослушатель
Тезаурус:
- The CAJEC document, issued last November (see ACCOUNTANCY , December 1992, p 11) proposed the rotation of audit partners, not only because it would help avoid situations that could lead outsiders to question the auditor's objectivity, but also because it would give the client the benefit of a fresh, objective scrutiny and new ideas without losing the benefit of the knowledge of the business that the audit firm had already acquired.
- The first step toward putting these ideas into practice is to gain a commitment from the client organisation to establish and support the audit mechanism, and where changes are warranted, to make these changes effective.
- Many years ago when I started in the profession, it was standard practice for auditors to mark clients' records with a vouching mark or audit stamp.
- Many different types of audit have evolved to meet industry's varying needs.
- Michael Biles of Robson Rhodes advises companies to agree an audit timetable beforehand with the auditors and then to stick to it.
- For this allows a rare chance to re-examine the role and scope of audit in tomorrow's world.
- It would be better not to have an environmental audit if your management is not prepared to adopt even the less radical recommendations.
- Audit stamps - risks of misinterpretation
- Mr Brown said it was "included only under the broadest heading - Treasury running costs - was never drawn to the attention of the Audit Office as a special feature and has never been investigated by the Audit Office, something which should now happen".
- Also relating to the issue of reliance on the accounts, I should correct the statement in your report that "the 1982 accounts were the last audit completed and signed".
- NFC, for its part, stayed with its original auditors, Ernst Young, after putting out the audit to tender.
- Audit itself has been under review, too, with the publication of The Future Development of Auditing: a Paper to Promote Public Debate , by the Auditing Practices Board (APB).
- PERSONAL DRINK AUDIT
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