споредбеност

споредбеност

Users evaluate accounting information by comparison. Similar companies account for similar transactions in similar ways. Another goal is comparison of one company's information from one period to the next (consistency). Operating trends should not be disguised by changing accounting methods.

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финансиски предвидувања

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are prospective financial statements that present, given one or more hypothetical assumptions, an entity's expected financial position, results of operations, and changes in ...

финансиска институција

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confirmation request A confirmation sent to the client's bank or other financial institution asking the bank to confirm directly to the auditor information about balances at a ...

измама

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A deliberate deception to secure unfair or unlawful gain. False representation intended to deceive relied on by another to that person's injury. Fraud includes fraudulent ...

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Policies and procedures to assure proper operation of computer systems, including controls over data center and network operations, software acquisition and maintenance, and ...

главна книга

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A record to which monetary transactions are posted (in the form of debits and credits) from a journal. It is the final record from which financial statements are prepared. General ...

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