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  2. Evaluation - Wikipedia

    en.wikipedia.org/wiki/Evaluation

    In common usage, evaluation is a systematic determination and assessment of a subject's merit, worth and significance, using criteria governed by a set of standards.It can assist an organization, program, design, project or any other intervention or initiative to assess any aim, realizable concept/proposal, or any alternative, to help in decision-making; or to generate the degree of ...

  3. Audit - Wikipedia

    en.wikipedia.org/wiki/Audit

    Performance audit refers to an independent examination of a program, function, operation or the management systems and procedures of a governmental or non-profit entity to assess whether the entity is achieving economy, efficiency and effectiveness in the employment of available resources.

  4. Entity - Wikipedia

    en.wikipedia.org/wiki/Entity

    In law, a legal entity is an entity that is capable of bearing legal rights and obligations, such as a natural person or an artificial person (e.g. business entity or a corporate entity). In politics, entity is used as term for territorial divisions of some countries (e.g. Bosnia and Herzegovina).

  5. Committee of Sponsoring Organizations of the Treadway ...

    en.wikipedia.org/wiki/Committee_of_Sponsoring...

    'Risk assessment': The risks are analyzed, considering the probability and impact, as a basis for determining how they should be managed. The risks are inherently and residually assessed. 'Risk response:' Management selects risk responses, avoiding, accepting, reducing or sharing risk, developing a set of actions to align risks with the entity ...

  6. Assessment - Wikipedia

    en.wikipedia.org/wiki/Assessment

    Risk assessment, determining value of risk related to a concrete situation and a recognized threat; Survey data collection, marketing assessments; Tax assessment, determining amounts to be paid or assessed for tax or insurance purposes; Threat assessment, determining risk in criminal psychology and international security contexts

  7. Ad valorem tax - Wikipedia

    en.wikipedia.org/wiki/Ad_valorem_tax

    An assessment is made against this value by applying an assessment rate (e.g. 100%, 60%, 40%, etc.). The net assessment is determined after subtracting any exemptions to which the property owner is entitled (e.g. homestead exemptions), and a tax or millage rate is applied to this net assessment to determine the ad valorem tax due from the ...

  8. Materiality (auditing) - Wikipedia

    en.wikipedia.org/wiki/Materiality_(auditing)

    Information is said to be material if omitting it or misstating it could influence decisions that users make on the basis of an entity's financial statements. [5] Put differently, "materiality is an entity-specific aspect of relevance, based on the size, or magnitude, or both," of the items to which financial information relates.

  9. Tax assessment - Wikipedia

    en.wikipedia.org/wiki/Tax_assessment

    The word tax assessment is used in different ways, but often refers to a tax liability owed by a taxpayer. In the case of property, a tax assessment is an evaluation or an estimate of value that is typically performed by a tax assessor. The assessment leads to an "assessed value," which is a base number used in the calculation of the property tax.