- adverse audit(or's) report
- негативное заключение аудитора
English-russian accounting dictionary. 2014.
adverse audit(or's) report
Смотреть что такое "adverse audit(or's) report" в других словарях:
audit report — A document that summarizes the findings of an audit. An external audit report sets out an *audit opinion. Most systems of *Generally Accepted Auditing Standards have standardized formats for external audit reports and require explanations of any… … Auditor's dictionary
audit — Systematic inspection of accounting records involving analyses, tests, and confirmations. The hearing and investigation had before an auditor. An audience; a hearing; an examination in general. A formal or official examination and authentication… … Black's law dictionary
audit — Systematic inspection of accounting records involving analyses, tests, and confirmations. The hearing and investigation had before an auditor. An audience; a hearing; an examination in general. A formal or official examination and authentication… … Black's law dictionary
report — {{Roman}}I.{{/Roman}} noun 1 written/spoken account of sth ADJECTIVE ▪ groundbreaking, important, influential, landmark, major ▪ lengthy ▪ brief … Collocations dictionary
adverse opinion — An opinion expressed in an auditors report to the effect that the financial statements do not give a true and fair view of the organization s activities. This situation usually arises when there is a disagreement between the auditor and the… … Accounting dictionary
audit opinion — An opinion contained in an auditors report. It expresses a view as to whether or not the financial statements audited have been prepared consistently using appropriate accounting policies, in accordance with relevant legislation, regulations, or… … Accounting dictionary
adverse opinion — An opinion expressed in an auditors report to the effect that the financial statements do not give a true and fair view of the organization s activities. This situation usually arises when there is a disagreement between the auditor and the… … Big dictionary of business and management
audit opinion — An opinion contained in an auditors report It expresses a view as to whether or not the financial statements audited have been prepared consistently using appropriate accounting policies, in accordance with relevant legislation, regulations, or… … Big dictionary of business and management
Auditor's report — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Information technology audit process — Information technology audit process:Generally Accepted Auditing Standards (GAAS)In 1947, the American Institute of Certified Public Accountants (AICPA) adopted GAAS to establish standards for audits. The standards cover the following three… … Wikipedia
Short-Form Report — A brief summary of an audit that has been performed. The short form report describes the scope of the audit (what financial statements the auditor has examined) and the findings of the audit (whether the reports appear to be accurate). A short… … Investment dictionary
