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test kontrole (imenica, Računovodstvo, revizija)
(testovi operativnom učinkovitosti internih kontrola) Revizori ocijeniti dizajn kontrola, zatim se utvrdilo da li su kontrole u pogonu. Kako bi se oslanjaju na kontrolama oni također mora pribaviti dokaze da su kontrole učinkovito djeluju.
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- Part of Speech: noun
- Synonym(s):
- Blossary:
- Industry/Domain: Accounting
- Category: Auditing
- Company: AIS
- Product:
- Acronym-Abbreviation:
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