Auditor's dictionary. 2014.
financial auditing — UK US noun [U] FINANCE, ACCOUNTING ► the process of checking a company s or organization’s financial statements to make certain they are correct and complete, and then providing this information in an official report: »Financial auditing ensures… … Financial and business terms
Financial Auditing — auf das Finanz und Rechnungswesen bezogene Revision (⇡ Prüfung) … Lexikon der Economics
Mitigating control (financial auditing) — A mitigating control is type of control used in auditing to discover and prevent mistakes that may lead to uncorrected and/or unrecorded misstatements that would generally be related to control deficiencies. For example, a trader may fail to… … Wikipedia
Financial audit — A financial audit, or more accurately, an audit of financial statements, is the examination by an independent third party of the financial statements of a company or any other legal entity (including governments), resulting in the publication of… … Wikipedia
Financial Forensics — A field that combines criminal investigation skills with financial auditing skills to identify financial criminal activity coming from within or outside of an organization. Financial forensics may be used in prevention, detection and recovery… … Investment dictionary
Financial Reporting Council of Nigeria — Formation 1982 Type Regulatory body Purpose/focus Set standards for accountancy in Nigeria Headquarters Lagos, Nigeria Official lan … Wikipedia
Financial statements — (or financial reports) are formal records of a business financial activities. In British English, including United Kingdom company law, financial statements are often referred to as accounts, although the term financial statements is also used,… … Wikipedia
Financial instrument — Financial instruments are cash, evidence of an ownership interest in an entity, or a contractual right to receive, or deliver, cash or another financial instrument.CategorizationFinancial instruments can be categorized by form depending on… … Wikipedia
Financial Reporting Council — (FRC) A independent regulatory body which sets, monitors and enforces accounting and auditing standards; oversees the regulatory activities of the professional accountancy bodies; and promotes high standards of corporate governance. It provides… … Law dictionary
auditing — ▪ accounting Introduction examination of the records and reports of an enterprise by specialists other than those responsible for their preparation. Public auditing by independent, impartial accountants has acquired professional status and… … Universalium
