- Industry: Accounting
- Number of terms: 7464
- Number of blossaries: 0
- Company Profile:
Unintentional misstatements or omissions in financial statements. Errors may involve mistakes in gathering or processing accounting data, incorrect estimates from oversight or misinterpretation of facts, and mistakes in application of principles relating to amount, classification, presentation or disclosure.
Industry:Accounting
(evidential matter) includes written and electronic information (such as checks, records of electronic fund transfers, invoices, contracts, and other information) that permits the auditor to reach conclusions through reasoning.
Industry:Accounting
is evaluating the preparation of prospective statements, support underlying assumptions, and presentation. The accountant reports whether, in his or her opinion, the statements conform to AICPA guidelines and assumptions provide a reasonable basis for the responsible party's forecast. The accountant should be independent, proficient, plan the engagement, supervise assistants, and obtain sufficient evidence to provide a reasonable basis for the report.
Industry:Accounting
As an audit procedure, to examine something is to look at it critically.
Industry:Accounting
A qualified opinion. An auditor can qualify the audit opinion for both departures from U.S. GAAP in the financial statements and restrictions on the scope of the audit. The opinion paragraph of the qualified report is worded "In our opinion, except for..."
Industry:Accounting
expenditure, is cash paid or expenses, of cost for sending, or liability incurred.
Industry:Accounting
are prospective financial statements that present expected future financial position, results of operations, and cash flows based on expected conditions. A financial forecast is of the most likely future scenario.
Industry:Accounting
An internationally agreed-upon day designated for more detailed or intensive observations of the atmosphere over broad regions of the earth.
See aerological days.
Industry:Weather
ชนิดของหมั้น ขอบเขตของการหมั้นอาจทบทวน ตรวจสอบการ หรือการรวบรวม ข้อจำกัดขอบเขตข้อจำกัดหลักฐานที่ผู้สอบบัญชีสามารถรวบรวมได้
Industry:Accounting
ส่วนของบริษัทที่ลูกค้าสั่ง บัญชีสำหรับลูกหนี้ และรวบรวมลูกหนี้เหล่านั้น
Industry:Accounting