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Перевод: auditing

[существительное]
ревизование
[существительное]

Тезаурус:

1. The expectations gap is a complex phenomenon, and it is caused as much by financial reporting problems as it is by auditing ones.
2. It also seeks views on the persons or groups of persons whose interests should be specifically recognised in the audit process, on the preferred method of achieving greater independence of auditors and facilitating greater involvement by shareholders and other stakeholders in the audit process, and on the longer-term mission of the auditing profession.
3. What there is evidence of, however, is the hardship that some auditing firms are causing themselves by feeling forced to put in dangerously over-competitive bids.
4. In the context of taking opportunities to improve communication and coordination the Green Paper states that: "this may lead to the establishment of a means of coordinating all aspects of the auditing profession, for example a single over-arching body for audit governance."
5. Paragraph 14 of the Auditing Guideline on The Auditor's Responsibility in Relation to Fraud, Other Irregularities and Errors (see ACCOUNTANCY , April 1990, p 148) seems to confirm this view: "current audit practice does not normally involve the auditor in establishing the authenticity of original documents."
6. Perhaps the discussion paper is making points that have been obscured by a dust storm of other allegations about the auditing performance of the Big Six.
7. Despite being hit by the recession slightly later than their auditing colleagues, the recruitment market for general taxation specialists has now been stagnant for a good 12 months.
8. The APB also notes that "before the role and scope of audit can be widened a solution must be found to the financial threat posed by risks to auditing firms arising from litigation in the current legal framework", but does not "state a preference" for any of the possible ways of dealing with the problem.
9. Environmental auditing was first developed in the US in response to the increasing pressure of legislation and fear of expensive litigation.
10. Regulations about auditing pension funds hinder profitability, but without them nobody would get a fair pension.
11. The TAC's main responsibility is to comment on exposure drafts issued by the Accounting Standards Board or the Auditing Practices Board, and on documents prepared by Institute faculties such as the Faculty of Finance and Management and the Faculty of Information Technology.
12. The Institute can take pride in having, as part of its reform agenda, facilitated the formation of the Auditing Practices Board, which has recently published a Green Paper on the future development of auditing.
13. And if the faculty chose to go down the specialist qualification route, he added, it would go some way towards restoring credibility in the auditing profession by ensuring that standards are raised.