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2. Materiality (auditing) - Wikipedia

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

   Since "planning materiality" should affect the scope of both tests of controls and substantive tests, such differences might be of importance. Two different auditors auditing even the same entity might generate differing scopes of audit procedures, solely based on the "planning materiality" definition used.

3. Accounting constraints - Wikipedia

   en.wikipedia.org/wiki/Accounting_constraints

   Materiality assessment need to be signed off by senior business manager; It is important to do the review which makes the process reliable; Advanced: Send the materiality assessment's outcomes to the board of directors; Include some social trends into outcomes, which can make the assessment into wider corporate strategy process;

4. ISA 320 Audit Materiality - Wikipedia

   en.wikipedia.org/wiki/ISA_320_Audit_Materiality

   ISA 320 Audit Materiality is one of the International Standards on Auditing. It serves to expect the auditor is to establish an acceptable materiality level in design the audit plan . Materiality: The amount by which the Financial Statements must change in order to change the decisions made by users of the Financial Statements.

5. Chart of accounts - Wikipedia

   en.wikipedia.org/wiki/Chart_of_accounts

   A chart of accounts (COA) is a list of financial accounts and reference numbers, grouped into categories, such as assets, liabilities, equity, revenue and expenses, and used for recording transactions in the organization's general ledger. Accounts may be associated with an identifier (account number) and a caption or header and are coded by ...

6. Analytical procedures (finance auditing) - Wikipedia

   en.wikipedia.org/wiki/Analytical_procedures...

   Analytical procedures include comparison of financial information (data in financial statement) with prior periods, budgets, forecasts, similar industries and so on. It also includes consideration of predictable relationships, such as gross profit to sales, payroll costs to employees, and financial information and non-financial information, for examples the CEO's reports and the industry news.

7. Financial statement - Wikipedia

   en.wikipedia.org/wiki/Financial_statement

   Financial statements (or financial reports) are formal records of the financial activities and position of a business, person, or other entity. Relevant financial information is presented in a structured manner and in a form which is easy to understand. They typically include four basic financial statements accompanied by a management ...