- Settore: Accounting
- Number of terms: 7464
- Number of blossaries: 0
- Company Profile:
son aquellos con los que el cliente tiene una relación que podría destruir los intereses particulares de una de las partes (contabilidad se basa en la medición de las transacciones de la longitud del brazo). Partes relacionadas son afiliados del cliente, los propietarios de principio, gestión (tomadores que controlan la política de la empresa) y miembros de sus familias inmediatas.
Industry:Accounting
En la obtención de pruebas en apoyo de las afirmaciones de los Estados financieros, el auditor desarrolla objetivos de auditoría específicos a la luz de esas afirmaciones. Por ejemplo, un objetivo relacionado con la afirmación de integridad para los saldos de inventario es que las cantidades de inventario incluyen todos los productos, materiales y suministros en mano.
Industry:Accounting
A comparison of financial statement amounts with an auditor's expectation. An example is to compare actual interest expense for the year (a financial statement amount) with an estimate of what that interest expense should be. The estimate can be found by multiplying a reasonable interest rate times the average balance of interest bearing debt outstanding during the year (the auditor's expectation). If actual interest expense differs significantly from the expectation, the auditor explains the difference in audit documentation.
Industry:Accounting
are a consulting service in which the CPA develops the findings, conclusions, and recommendations presented for client decision-making. This differs from attestation, where the CPA expresses a conclusion about a written assertion of another.
Industry:Accounting
A book issued by the comptroller general of the United States, sometimes called the "yellow book." Government Auditing Standards contains standards for audits of government organizations, programs, activities, and functions and of government assistance received by contractors, not-for-profit organizations, and other nongovernment organizations. These standards, which include designing the audit to provide reasonable assurance of detecting material misstatements resulting from noncompliance with provisions of contracts or grant agreements that have a direct and material effect on determination of financial statement amounts, are followed when required by law, regulation, agreement, contract, or policy. For financial audits, Government Auditing Standards prescribes fieldwork and reporting standards beyond those required by GAAS.
Industry:Accounting
escanear documentos en imágenes electrónicas para el almacenamiento. Documentos de referencia y fuente no pueden ser retenidos después de la conversión.
Industry:Accounting
established the Public Company Accounting Oversight Board and added requirements for publicly traded companies, their officers, boards and auditors. It increased penalties for corporate financial fraud.
Industry:Accounting
is a mathematical law that applies to any population of numbers derived from other numbers (such as the dollar amount of a sale, found by multiplying the quantity sold times the unit price). It holds that 30% of the time the first non-zero digit of this derived number will be one, and it will be a nine only 4.6% of the time. Benford's law is used by auditors to identify fictitious populations of numbers.
Industry:Accounting
Asientos contables hechas al final de un período contable para asignar artículos entre periodos contables.
Industry:Accounting
Registrado como un activo. Un contrato de arrendamiento capitalizado es en esencia una compra al arrendatario. Un activo se registra igual al valor presente de los pagos de arrendamiento, que también se registra como un pasivo. Los pagos, interés en parte y en parte principal, se realizan sobre la responsabilidad del contrato de arrendamiento. El contrato de arrendamiento activo es depreciado por parte del arrendatario como si lo eran propiedad legalmente por parte del arrendatario.
Industry:Accounting
