Search results
Results from the WOW.Com Content Network
The audit working paper are divided into two parts: The first group consists of the current file and second group contains the permanent file. The data to be used for a number of years placed in permanent file. The auditor can rely on the facts and figures recorded in permanent files. Audit working papers are the property of the auditor.
ISA 230 Audit Documentation is one of the International Standards on Auditing.It serves to direct the documentation of audit working papers in order to assist the audit planning and performance; the supervision and review of the audit work; and the recording of audit evidence resulting from the audit work in order to support the auditor's opinion.
The Generally Accepted Government Auditing Standards (GAGAS), commonly referred to as the " Yellow Book ", are produced in the United States by the Government Accountability Office (GAO). The standards apply to both financial and performance audits of government agencies. Five general standards are included: The Yellow Book standards are used ...
A white paper is a report or guide that informs readers concisely about a complex issue and presents the issuing body's philosophy on the matter. It is meant to help readers understand an issue, solve a problem, or make a decision. A white paper is the first document researchers should read to better understand a core concept or idea.
The Redeemers were a political coalition in the Southern United States during the Reconstruction Era that followed the American Civil War. Redeemers were the Southern wing of the Democratic Party. They sought to regain their political power and enforce white supremacy. Their policy of Redemption was intended to oust the Radical Republicans, a ...
The Black Codes, sometimes called the Black Laws, were laws which governed the conduct of African Americans (both free and freedmen).In 1832, James Kent wrote that "in most of the United States, there is a distinction in respect to political privileges, between free white persons and free colored persons of African blood; and in no part of the country do the latter, in point of fact ...
In critical race theory, the black–white binary is a paradigm through which racial history is presented as a linear story between White and Black Americans. [1] This binary has largely defined how civil rights legislation is approached in the United States, as African Americans led most of the major racial justice movements that informed civil rights era reformation. [2]
An information technology audit, or information systems audit, is an examination of the management controls within an Information technology (IT) infrastructure. The evaluation of obtained evidence determines if the information systems are safeguarding assets, maintaining data integrity , and operating effectively to achieve the organization's ...