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Pages in category "Auditing terms" The following 25 pages are in this category, out of 25 total. This list may not reflect recent changes. A.
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 ...
Auditing terms (25 P) Pages in category "Accounting terminology" The following 98 pages are in this category, out of 98 total. This list may not reflect recent ...
Auditing is included in the JEL classification codes as JEL: M42 Subcategories. This category has the following 14 subcategories, out of 14 total. ... Auditing terms ...
BAU – Business as usual; BEP – Break-even point; BI – Business intelligence; BIC – Bank identifier code; bldg. – Building BLS – Balance sheet; BOM – Bill of materials; BPO – Business process outsourcing
audit trail; Information technology security audit - a process that can verify that certain standards have been met; Configuration audit (as part of configuration management) Information technology audit - an examination of the controls within an entity's Information technology infrastructure; Software audit (disambiguation) - multiple meanings
Accounting, also known as accountancy, is the process of recording and processing information about economic entities, such as businesses and corporations. [1] [2] Accounting measures the results of an organization's economic activities and conveys this information to a variety of stakeholders, including investors, creditors, management, and regulators. [3]
The lower the audit risk, the higher the materiality will be set. In terms of the Conceptual Framework (see "materiality in accounting" above), materiality also has a qualitative aspect. This means that, even if a misstatement is not material in "Dollar" (or other denomination) terms, it may still be material because of its nature.