ефективност

ефективност

Producing a desired outcome. An audit procedure is effective if the evidence supports a correct conclusion.

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финансиски предвидувања

Muhasebe; Denetleme

are prospective financial statements that present expected future financial position, results of operations, and cash flows based on expected conditions. A financial forecast is ...

финансиски проекции

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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 ...

општи контроли

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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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Чернобил

A disaster which occurred in the Chernobyl power plant in 1986, where one out of four nuclear reactors in the plant exploded, resulting in at least 5% ...