 Concepts, 1969-71 (COBAC, p. 18) defined auditing as: "a systematic process of objectively obtaining and evaluating evidence regarding assertions about economic actions and events to ascertain the degree of correspondence between those assertions and...  Team Development for High-tech Project Managers - 159. lappuseautors: James Williams - 2002 - 213 lapasIerobežota priekšskatīšana - Par šo grāmatu
 | United States. Congress. House. Banking and Currency Committee - 1975 - 760 lapas
...systematic process of objectively obtaining and evaluating evidence regarding assertions (stated or implied) about economic actions and events to ascertain the...and communicating the results to interested users. ^ la setting forth this definition, that committee notud that: T'lis definition is intentionally quite... | |
 | Adil E. Shamoo - 1989 - 196 lapas
...Auditing Concepts, 1969-71 (COBAC, p. 18) defined auditing as: "a systematic process of objectnvly obtaining and evaluating evidence regarding assertions...and communicating the results to interested users." This definition has been used by many auditing textbooks in discussing the nature of auditing (see,... | |
 | B. Eliasson, P. Riemer, A. Wokaun - 1999 - 1205 lapas
...opinion on the financial statements. AUDITING DEFINED Auditing in the United States has been defined as "a systematic process of objectively obtaining...and communicating the results to interested users" (Accounting Review, Vol. 47). (This auditing discussion is based on Boynton and Kell.) The nature of... | |
 | Abbass F. Alkhafaji - 2003 - 342 lapas
...as a control method. Auditing has been defined by the American Accounting Association ( AAA) to be "a systematic process of objectively obtaining and...criteria and communicating the results to interested users."8 These audits generally fall into three basic groups: 1. Independent audit. This is usually... | |
 | Gordon V. Smith, Russell L. Parr - 2004 - 455 lapas
...been prepared in conformity with generally accepted accounting principles (GAAP). Auditing is defined as "a systematic process of objectively obtaining...criteria and communicating the results to interested parties."8 Where an audit under GAAS requires the auditor to express an opinion on the financial statements... | |
 | David O'Regan - 2004 - 337 lapas
...(1993, 115). Another definition has been offered by the American Accounting Association: "Auditing is a systematic process of objectively obtaining and...criteria and communicating the results to interested parties" (American Accounting Association, 1973). resulted in separation of the providers of *capital... | |
 | Torsten Strulik - 2004 - 220 lapas
...S. 13) akzeptiert werden, stützen sie das Zusammenspiel von Unternehmen und Anlegern. »Auditing is a systematic process of objectively obtaining and...to ascertain the degree of correspondence between these assertions and established criteria and communicating the rcsulis to interested parties« (American... | |
 | David O'Regan - 2004 - 315 lapas
...economic actions and events in which the individual or organisation making the assertion has been engaged, to ascertain the degree of correspondence between...established criteria, and communicating the results to users of the reports in which the assertions are made." This definition was adapted from the work of... | |
 | Russell L. Parr, Gordon V. Smith - 2005 - 890 lapas
...been prepared in conformity with Generally Accepted Accounting Principles (GAAP). Auditing is defined as "a systematic process of objectively obtaining...criteria and communicating the results to interested parties."8 Where an audit under GAAS requires the auditor to express an opinion on the financial statements... | |
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