ebidensiya

ebidensiya

(evidential matter) includes written and electronic information (such as checks, records of electronic fund transfers, invoices, contracts, and other information) that permits the auditor to reach conclusions through reasoning.

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pagkakamali

Muhasebe; Denetleme

Unintentional misstatements or omissions in financial statements. Errors may involve mistakes in gathering or processing accounting data, incorrect estimates from oversight or ...

suriin

Muhasebe; Denetleme

As an audit procedure, to examine something is to look at it critically.

ipatupad

Muhasebe; Denetleme

(execution) To carry out an internal control procedure, such as to sign and mail a check after inspecting supporting documents.

opinyon

Muhasebe; Denetleme

A CPA's conclusion held with confidence but not substantiated by positive knowledge or proof.

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