Auditing

Auditing

The systematic review and examination of an individual's or organization’s accounting records to verify their accuracy.

Industry: Accounting

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Auditing

bill of lading

Accounting; Auditing

A document issued by a carrier to a shipper, listing and acknowledging receipt of goods for transport and specifying terms of delivery.

accounts receivable

Accounting; Auditing

Debts due from customers from sales of products and services. Normally a current asset.

caveat

Accounting; Auditing

caveat, warning or caution, (adj. 'cautious', or reserved.

audit adjustment

Accounting; Auditing

whether or not recorded by the entity, is a proposed correction of the financial statements that may not have been detected except through audit procedures.

batch

Accounting; Auditing

A set of computer data or jobs to be processed in a single program run.

is developing an overall strategy for the audit. The nature, extent, and timing of planning varies with size and complexity of the entity, experience with the entity, and knowledge of the entity's ...