preliminary audit

preliminary audit
An audit performed in advance of a main audit. In external auditing, preliminary audits often take place during an *auditee’s *fiscal year, and they focus on *audit planning and *compliance testing. In contrast, final audits tend to concentrate on *substantive testing.

Auditor's dictionary. 2014.

Look at other dictionaries:

  • Energy audit — An energy audit is an inspection, survey and analysis of energy flows in a building, process or system with the objective of understanding the energy dynamics of the system under study. Typically an energy audit is conducted to seek opportunities …   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

  • Internal audit — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • interim audit — A *preliminary or intermediate audit performed in advance of a main audit. In external auditing, interim audits often focus on *audit planning and *compliance testing, and are intended to reduce the burden of work during the subsequent, final… …   Auditor's dictionary

  • Appeals Conference — A conference that a taxpayer can request with the Internal Revenue Service (IRS) during the audit process if the taxpayer disagrees with the results of an IRS audit. The appeals conference can be requested after a meeting with an IRS supervisor… …   Investment dictionary

  • Holy Cross High School (New Jersey) — Infobox School name = Holy Cross High School established = 1957 type = Catholic principal = Dennis Guida enrollment = 765 (as of 2006 07) faculty = 46.0 (on FTE basis) ratio = 16.8 colors = Maroon and Gray Yearbook = The Lance newspaper =… …   Wikipedia

  • Crazy Eddie — This article is about the electronics store. For other uses, see Crazy Eddie (disambiguation). Crazy Eddie Former type Public (NASDAQ: CRZY) Industry Discount electronics Fate …   Wikipedia

  • Stephen Booth (academic) — Stephen Booth is a professor of English literature at the University of California, Berkeley. He first attracted attention with his controversial 1969 essays On the Value of Hamlet and An Essay on Shakespeare s Sonnets , in which he reread the… …   Wikipedia

  • Venezuelan recall referendum, 2004 — The Venezuelan recall referendum of 15 August 2004 was a referendum to determine whether Hugo Chávez, the current President of Venezuela, should be recalled from office. The result of the referendum was to not recall Chávez.The recall referendum… …   Wikipedia

  • American Correctional Association — The American Correctional Association (ACA), formerly known as the American Prison Association, is the oldest and largest international correctional association in the world. Approximately 80 percent of all state departments of corrections and… …   Wikipedia