Audit
Auditing refers to a systematic examination of books, accounts, documents and vouchers of a organization to ascertain how far the financial statements present a true and fair view of the concern. It a...
Energy audit
An energy audit is an inspection, survey and analysis of energy flows for energy conservation in a building, process or system to reduce the amount of energy input into the system without negatively a...
Computer-aided audit tools
'Computer-assisted audit techniques (CAATs) or computer-assisted audit tools and techniques (CAATTs) is a growing field within the audit profession. CAATs is the practice of using computers to automa...
Financial ratio
A financial ratio (or accounting ratio) is a relative magnitude of two selected numerical values taken from an enterprise's financial statements. Often used in accounting, there are many standard rati...
Information technology audit
An information technology audit, or information systems audit, is an examination of the management controls within an Information technology (IT) infrastructure. The evaluation of obtained evidence de...
Single Audit
In the United States, the Single Audit, also known as the OMB A-133 audit, is a rigorous, organization-wide audit or examination of an entity that expends $750,000 or more of Federal assistance (commo...
Canadian Institute of Chartered Accountants
The Canadian Institute of Chartered Accountants was incorporated by in 1902. This Act, now known as the Canadian Institute of Chartered Accountants Act, was last amended in 1990 to reflect the CICA's ...
Financial Instruments and Exchange Act
The Financial Instruments and Exchange Act (金融商品取引法, Kin'yū shōhin torihiki-hō), promulgated on June 14th, 2006, is the main statute codifying securities law and regulating securities companie...
Institute of Internal Auditors
Established in 1941, The Institute of Internal Auditors (IIA) is a guidance-setting body. Serving 180,000 members in nearly 190 countries, The IIA is the internal audit profession's global voice, chie...
XBRL assurance
XBRL assurance is the auditor's opinion on whether a financial statement or other business report published in XBRL, is relevant, accurate, complete, and fairly presented. An XBRL report is an electro...
Charity Navigator
Charity Navigator is an independent American nonprofit corporation that evaluates charities in the United States. Its stated goal is "to advance a more efficient and responsive philanthropic marketpla...
Audit working papers
Audit working papers are the documents which record all audit evidence obtained during financial statements auditing, internal management auditing, information systems auditing, and investigations. Au...
Trustworthy Repositories Audit & Certification
Trustworthy Repositories Audit & Certification (TRAC) is a document describing the metrics of an OAIS-compliant digital repository that developed from work done by the OCLC/RLG Programs and Nation...
UNMAI
UNMAI (Unit of Monitoring of Aid Implementation) is an INTOSAI initiative in the framework of the aid audit trail following the December 26, 2004 tsunami which hit Southeast Asia. Its objective is to ...
Auditor's report
The auditor's report is a formal opinion, or disclaimer thereof, issued by either an internal auditor or an independent external auditor as a result of an internal or external audit or evaluation perf...
Audit committee
In a U.S. publicly traded company, an audit committee is an operating committee of the board of directors charged with oversight of financial reporting and disclosure. Committee members are drawn fro...
ISA 320 Audit Materiality
ISA 320 Audit Materiality is one of the International Standards on Auditing. It serves to expect the auditor is to establish an acceptable materiality level in design the audit plan.Materiality: The a...
International Journal of Government Auditing
International Journal of Government Auditing is a quarterly publication covering public sector accounting. It is the official publication of the International Organization of Supreme Audit Institutio...
Auditor General Act
The Auditor General Act is an Act of Parliament respecting the office of the Auditor General of Canada and sustainable development monitoring and reporting.
Statement on Auditing Standards No. 70: Service Organizations
Statement on Auditing Standards No. 70: Service Organizations, commonly abbreviated as SAS 70 and available in full-text by permission of the AICPA, is an auditing statement issued by the Auditing Sta...
Generalized audit software
Generalized audit software (GAS) refers to software designed to read, process and write data with the help of functions performing specific audit routines and with self-made macros. It is a tool in a...
Control environment
Control environment, also called "Internal control environment", is a term of financial audit, internal audit and Enterprise Risk Management. It means the overall attitude, awareness and actions of di...
Environmental audits
Environmental audit is a general term that can reflect various types of evaluations intended to identify environmental compliance and management system implementation gaps, along with related correcti...
Error account
An error account is a type of account used for storing compensation for errors in trading, a transaction that is not posted in a timely manner because of inconsistencies, such as an incorrect account ...