GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW) | ||||||
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09:24 Jul 4, 2003 |
Spanish to English translations [PRO] Bus/Financial | |||||||
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| Selected response from: Michael Powers (PhD) United States Local time: 00:51 | ||||||
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documentary evidence Explanation: This would specifically refer to the audit evidence supported by concrete documents related to such accounts. Diccionario Inglés de Negocios, Comercio y Finanzas (Emilio G. Muñiz Castro, ROUTLEDGE) As an example of this term, please read on: Auditors should consider several factors when examining documents. Auditors can discourage fraud by insisting that organizations provide them with original documents. Auditors can then reasonably rely on the authenticity of the documents, unless their investigation suggests otherwise. The need for presenting documents such as certificates of deposit in their original form depends on the circumstances involved, but an original is preferable to a copy. Auditors should also be careful not to rely on notarized copies because notaries are not usually authorized to notarize authenticity. Cheers, V Reference: http://www.nysscpa.org/cpajournal/old/09691923.htm |
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supporting evidence Explanation: + -------------------------------------------------- Note added at 6 mins (2003-07-04 09:31:30 GMT) -------------------------------------------------- Urrutia - Dicionario de negocios \"justificativo: supporting, verifying, proving\" -------------------------------------------------- Note added at 17 mins (2003-07-04 09:42:50 GMT) -------------------------------------------------- Auditors need supporting evidence in order to justify their opinions - be this documentary or of another nature. -------------------------------------------------- Note added at 19 mins (2003-07-04 09:44:44 GMT) -------------------------------------------------- Following are merely 10 of 4,350 hits in Google when the term \"supporting evidence\" is used in auditing and accounting: Audit-Proofing Strategies: Recordkeeping by Employees Home > Audit Proofing Stratagies > Recordkeeping by Employees ... has determined that the accounting procedures used ... such records and supporting evidence as will ... www.unclefed.com/Audit-Proofing/step1-8.html - 12k - Cached - Similar pages TCA - Guest Column1 - no frames version ... However these accounting estimates may not exactly ... check the reasonableness of estimates based on supporting evidence. ... Does an audit guarantee that there has ... www.axi.ca/tca/Sep2002/tca04d-nf.htm - 10k - Cached - Similar pages ICANN | Audited Financial Report for Fiscal Year Ending 30 June ... ... audit also includes assessing the accounting principles used ... We believe that our audit provides a ... able to examine verifiable supporting evidence regarding the ... www.icann.org/financials/ financial-report-fye-30jun00-letter.htm - 6k - Cached - Similar pages ICANN | Audited Financial Report for Fiscal Year Ending 30 June ... ... An audit also includes assessing the accounting principles used and ... had we been able to examine verifiable supporting evidence regarding certain ... www.icann.org/financials/ financial-report-fye-30jun01-letter.htm - 7k - Cached - Similar pages [ More results from www.icann.org ] Chapter 10 ... Audit Evidence in Management Reports and Files. A production accounting system produces timely reports to ... They can be used as supporting evidence for assertions ... bus.tsud.edu/act6693/protected/chapter_11.htm - 20k - Cached - Similar pages Chief Accountant: Letter to the Auditing Standards Board re: ... ... we have seen a lack of supporting evidence for restructuring ... nature, timing and extent of the audit tests. ... documentation as well as internal accounting controls ... www.sec.gov/info/accountants/ staffletters/asb120999.htm - 13k - Cached - Similar pages [PDF]Microsoft PowerPoint - Paul O Brien File Format: PDF/Adobe Acrobat - View as HTML ... agreeing figures to records/supporting evidence ! analytical review Page 6. Potential areas of audit attention (1) ! Accounting policies (incorporation of FRS ... www.cipfa.org.uk/scotland/download/Paul_OBrien.pdf - Similar pages [PPT]Preparing the 2000/01 final accounts File Format: Microsoft Powerpoint 97 - View as HTML ... agreeing figures to records/supporting evidence. analytical review. Potential areas of audit attention (1). Accounting policies (incorporation of FRS 18 into ACOP ... www.cipfa.org.uk/scotland/download/Paul_OBrien.ppt - Similar pages [ More results from www.cipfa.org.uk ] Princeton University - Internal Audit - Frequently Asked ... ... substantiate certain amount by reviewing documentary supporting evidence. ... Everyone in Internal Audit is qualified to assist with accounting, internal control ... www.princeton.edu/sites/TreasurersOffice/ InternalAudit/faq.html - 36k - Cached - Similar pages [PDF]ASSEMBLIES OF THE MEMBER STATES OF WIPO Thirty-Third Series of ... File Format: PDF/Adobe Acrobat - View as HTML ... contain an Annex entitled \"Terms of Reference Governing Audit\". ... procedures and such tests of the accounting records and other supporting evidence as I ... www.wipo.org/eng/document/govbody/ wo_gb_ab/pdf/a33_6.pdf - Similar pages |
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