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A white paper is a report or guide that informs readers concisely about a complex issue and presents the issuing body's philosophy on the matter. It is meant to help readers understand an issue, solve a problem, or make a decision.
Financial statement assertions [ edit ] It is stated in ISA 315 (paragraph A.124) that the auditor should use assertions for classes of transactions, account balances, and presentation and disclosures in sufficient detail to form a basis for the assessment of risks of material misstatement and the design and performance of further audit procedures.
According to the white paper by the Business Rules Group, [1] a statement of a business rule falls into one of four categories: Definitions of business terms; The most basic element of a business rule is the language used to express it. The very definition of a term is itself a business rule that describes how people think and talk about things.
The Institute of Internal Auditors, a global professional audit standards body, has issued practice advisory 2330-1 stating the goals of audit working papers are to: [1] Document the planning, performance, and review of audit work; Provide the principal support for audit communication such as observations, conclusions, and the final report;
An outline, also called a hierarchical outline, is a list arranged to show hierarchical relationships and is a type of tree structure. An outline is used [1] to present the main points (in sentences) or topics of a given subject. Each item in an outline may be divided into additional sub-items.
Download QR code; Print/export Download as PDF; Printable version; In other projects Wikimedia Commons; ... White Paper on the National Transition of Catalonia
For example, an auditor may: physically examine inventory as evidence that inventory shown in the accounting records actually exists (existence assertion); inspect supporting documents like invoices to confirm that sales did occur (occurrence); arrange for suppliers to confirm in writing the details of the amount owing at balance date as evidence that accounts payable is a liability (rights ...
In part, the white paper was a response to Congressional requests for an unclassified version of the information in the NIE, since that document was available only to a small group of lawmakers due to its classified nature. The white paper, although shorter and less-detailed than the NIE, was very similar to it in format and major conclusions.