enow.com Web Search

Search results

  1. Results from the WOW.Com Content Network
  2. Audit technology - Wikipedia

    en.wikipedia.org/wiki/Audit_technology

    Audit technology used today is the computer-aided auditing tools used in public accounting that help improve the overall effectiveness and efficiency of an audit. More specifically, auditors can use their arsenal of information generated by these software to more effectively perform risk assessments, design more appropriate auditing procedures ...

  3. Generally Accepted Auditing Standards - Wikipedia

    en.wikipedia.org/wiki/Generally_Accepted...

    In the United States, the Public Company Accounting Oversight Board develops standards (Auditing Standards or AS) for publicly traded companies since the 2002 passage of the Sarbanes–Oxley Act; however, it adopted many of the GAAS initially. The GAAS continues to apply to non-public/private companies.

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

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

    Amendment to Statement on Auditing Standards No. 1: Codification of Auditing Standards and Procedures (Due Professional Care in the Performance of Work) full-text: February 2006 105: Amendment to Statement on Auditing Standards No. 95: Generally Accepted Auditing Standards full-text: February 2006 106: Audit Evidence full-text: February 2006 107

  5. Government performance auditing - Wikipedia

    en.wikipedia.org/.../Government_performance_auditing

    INTOSAI - International Organization of Supreme Audit Institutions has published [1] the following definition of Performance Audit: Performance auditing is an independent examination of the efficiency and effectiveness of government undertakings, programs or organizations, with due regard to economy, and the aim of leading to improvements.

  6. Government Auditing Standards - Wikipedia

    en.wikipedia.org/wiki/Government_Auditing_Standards

    In addition, CPA firms that perform local government financial audits that include an A-133 "single audit" must follow yellow book standards. In addition to financial audits, the Yellow Book standards cover Performance Audits, which evaluate the performance of a program or project against defined objectives, such as objectives for efficiency ...

  7. Computer-aided audit tools - Wikipedia

    en.wikipedia.org/wiki/Computer-aided_audit_tools

    These tools are used throughout every business environment and also in the industry sectors too. With the help of computer-assisted audit techniques, more forensic accounting with more analysis can be done. It’s really a helpful tool that helps the firm auditor to work in an efficient and productive manner.

  8. Governmental accounting - Wikipedia

    en.wikipedia.org/wiki/Governmental_accounting

    The objectives for which government entities apply accountancy that can be organized in two main categories: - The accounting of activities for accountability purposes. In other words, the representatives of the public, and officials appointed by them, must be accountable to the public for powers and tasks delegated.

  9. Internal control - Wikipedia

    en.wikipedia.org/wiki/Internal_control

    Internal control, as defined by accounting and auditing, is a process for assuring of an organization's objectives in operational effectiveness and efficiency, reliable financial reporting, and compliance with laws, regulations and policies. A broad concept, internal control involves everything that controls risks to an organization.