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  2. Inquisitorial system - Wikipedia

    en.wikipedia.org/wiki/Inquisitorial_system

    In an inquisitorial system, the trial judges (mostly plural in serious crimes) are inquisitors who actively participate in fact-finding public inquiry by questioning defense lawyers, prosecutors, and witnesses. They could even order certain pieces of evidence to be examined if they find presentation by the defense or prosecution to be inadequate.

  3. Empirical research - Wikipedia

    en.wikipedia.org/wiki/Empirical_research

    The researcher attempts to describe accurately the interaction between the instrument (or the human senses) and the entity being observed. If instrumentation is involved, the researcher is expected to calibrate his/her instrument by applying it to known standard objects and documenting the results before applying it to unknown objects.

  4. United States congressional hearing - Wikipedia

    en.wikipedia.org/wiki/United_States...

    The difference lies in Congress's stated determination to investigate, usually when there is a suspicion of wrongdoing on the part of public officials acting in their official capacity, or private citizens whose activities suggest the need for a legislative remedy.

  5. Bookkeeping - Wikipedia

    en.wikipedia.org/wiki/Bookkeeping

    Pacioli is regarded as the Father of Accounting. Bookkeeping is the recording of financial transactions, and is part of the process of accounting in business and other organizations. [1] It involves preparing source documents for all transactions, operations, and other events of a business.

  6. Trial balance - Wikipedia

    en.wikipedia.org/wiki/Trial_balance

    A trial balance is an internal financial statement that lists the adjusted closing balances of all the general ledger accounts (both revenue and capital) contained in the ledger of a business as at a specific date. This list will contain the name of each nominal ledger account in the order of liquidity and the value of that nominal ledger balance.

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  8. Public inquiry - Wikipedia

    en.wikipedia.org/wiki/Public_inquiry

    A public inquiry, also known as a tribunal of inquiry, government inquiry, or simply inquiry, is an official review of events or actions ordered by a government body. In many common law countries, such as the United Kingdom, Ireland, Australia and Canada, such an inquiry differs from a royal commission in that a public inquiry accepts evidence and conducts its hearings in a more public forum ...

  9. 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.