alternative procedures

alternative procedures
The adoption of additional *audit tests when planned audit procedures prove impossible or ineffective. For example, external auditors frequently *circularize an organization’s customers to obtain documentary evidence of the existence and accuracy of *accounts receivable balances. If the responses to a circularization are disappointing, the auditor may adopt alternative auditing tests to verify accounts receivable balances. These additional tests may include (i) the tracing of transactions recorded in sales invoices to inventory delivery documentation and (ii) the matching of cash subsequently received to receivable balances at a specific date.

Auditor's dictionary. 2014.

Игры ⚽ Нужен реферат?

Look at other dictionaries:

  • alternative dispute resolution — n: a forum or means for resolving disputes (as arbitration or private judging) that exists outside the state or federal judicial system Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. alternative dispute resolution …   Law dictionary

  • Procedures of the Supreme Court of the United States — United States This article is part of the series on the  United States Supreme Court The Court …   Wikipedia

  • Procedures of the United States House of Representatives — The United States Constitution provides that each House may determine the Rules of its Proceedings, [U.S. Const. Art. I, Sec. V, Clause II] therefore each Congress of the United States, upon convening, approves its own governing rules of… …   Wikipedia

  • alternative dispute resolution — Term refers to procedures for settling disputes by means other than litigation; e.g., by arbitration, mediation, mini trials. Such procedures, which are usually less costly and more expeditious, are increasingly being used in commercial and labor …   Black's law dictionary

  • alternative dispute resolution — Term refers to procedures for settling disputes by means other than litigation; e.g., by arbitration, mediation, mini trials. Such procedures, which are usually less costly and more expeditious, are increasingly being used in commercial and labor …   Black's law dictionary

  • Glossary of alternative medicine — This is a glossary for terms and concepts being used in Complementary and Alternative Medicine (CAM), an umbrella term for a large number of practices that fall outside the scope of conventional medicine. NOTOC AAcupunctureAcupuncture is the… …   Wikipedia

  • Bonati procedures — A world renowned pioneer in the application of laser assisted arthroscopic surgery, Dr. Alfred O. Bonati is the Chairman and Chief Orthopedic Surgeon at The Bonati Institute which he owns and operates. Dr. Bonati is a graduate of the University… …   Wikipedia

  • Augmentative and alternative communication — An AAC user indicates a series of numbers on an eye gaze communication board in order to convey a word. Augmentative an …   Wikipedia

  • Médecine alternative — Médecine non conventionnelle Le terme de médecine non conventionnelle désigne en Occident une grande variété de méthodes de traitement qui ne sont pas fondées sur la méthode expérimentale, une des bases de l approche scientifique des faits. Elles …   Wikipédia en Français

  • Market for Alternative Investment — The Market for Alternative Investment (MAI or mai) is a stock exchange of Thailand which was established by the Stock Exchange of Thailand (SET) in 1998 under the Securities Exchange of Thailand Act as an alternative stock market for small and… …   Wikipedia

Share the article and excerpts

Direct link
Do a right-click on the link above
and select “Copy Link”