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  2. Statement on Auditing Standards No. 99: Consideration of Fraud

    en.wikipedia.org/wiki/Statement_on_Auditing...

    SAS 99 defines fraud as an intentional act that results in a material misstatement in financial statements. There are two types of fraud considered: misstatements arising from fraudulent financial reporting (e.g. falsification of accounting records) and misstatements arising from misappropriation of assets (e.g. theft of assets or fraudulent expenditures).

  3. Statements on Auditing Standards (United States) - Wikipedia

    en.wikipedia.org/wiki/Statements_on_Auditing...

    SAS No. 119, Supplementary Information in Relation to the Financial Statements as a Whole (issued February 2010); and; SAS No. 120, Required Supplementary Information (issued February 2010). SAS No. 122 also withdraws SAS No. 26, Association With Financial Statements, as amended. The AICPA is the source of the most up-to-date information.

  4. Content similarity detection - Wikipedia

    en.wikipedia.org/wiki/Content_similarity_detection

    Document capacity / Batch processing: Number of documents the system can process per unit of time. [citation needed] Check intensity: How often and for which types of document fragments (paragraphs, sentences, fixed-length word sequences) does the system query external resources, such as search engines. Comparison algorithm type

  5. Informal methods of validation and verification - Wikipedia

    en.wikipedia.org/wiki/Informal_methods_of...

    Inspection is a verification method that is used to compare how correctly the conceptual model matches the executable model. Teams of experts, developers, and testers will thoroughly scan the content (algorithms, programming code, documents, equations) in the original conceptual model and compare with the appropriate counterpart to verify how closely the executable model matches. [1]

  6. SAS (software) - Wikipedia

    en.wikipedia.org/wiki/SAS_(software)

    SAS macros are pieces of code or variables that are coded once and referenced to perform repetitive tasks. [8] SAS data can be published in HTML, PDF, Excel, RTF and other formats using the Output Delivery System, which was first introduced in 2007. [9] SAS Enterprise Guide is SAS's point-and-click interface.

  7. SAS language - Wikipedia

    en.wikipedia.org/wiki/SAS_language

    While SAS was originally developed for data analysis, it became an important language for data storage. [5] SAS is one of the primary languages used for data mining in business intelligence and statistics. [29] According to Gartner's Magic Quadrant and Forrester Research, the SAS Institute is one of the largest vendors of data mining software. [24]

  8. SAS Institute - Wikipedia

    en.wikipedia.org/wiki/SAS_Institute

    SAS Institute (or SAS, pronounced "sass") is an American multinational developer of analytics and artificial intelligence software based in Cary, North Carolina. SAS develops and markets a suite of analytics software (also called SAS), which helps access, manage, analyze and report on data to aid in decision-making. The company's software is ...

  9. Plagiarism - Wikipedia

    en.wikipedia.org/wiki/Plagiarism

    In this example, the introductory paragraph of the Wikipedia article for the Trojan War (top) has been copy-and-pasted into a Microsoft Word document by John Doe (bottom). Doe, who is writing an essay about the Trojan War, has therefore committed plagiarism by attempting to pass off the writing as his own, without presentation as a quote, and ...