审计
知识审计(Audit)是知识管理项目至关重要的一步。有目的的知识审计,不仅是一次组织需求评估,而且是一次文化评估和考查,识别出知识的需求可用、缺失...
[审计] 审核
审核(Audit):这种转换负责将审核信息提供给程序包。这些审核信息包括诸如软件何时运行以及由谁所运行之类的信息。
查账
关键词: 查账;方法; 活动 [gap=631]Key words: audit; method; activity
审计 内部审计 ; 内部审核 ; 内部稽核 ; 内审
审计署 ; 审计委员会 ; 审计委托
审计追踪 ; 审计跟踪 ; 审计 审计线索 ; 审核线索
Auditing is a systematic examination of books,accounts, documents and vouchers of a business to ascertain how far the financial statements present a true and fair view of the concern. It also ensures that the books of accounts are properly maintained by the concern as required by law. The main object of Audit is to find out whether the financial statements of a particular concern show a true and fair view of the earning and financial position of a business. It is considered as review function.Auditing is defined as a systematic and independent examination of data, statements, records, operations and performances (financial or otherwise) of an enterprise for a stated purpose. In any auditing the auditor perceives and recognizes the propositions before him/her for examination, collects evidence, evaluates the same and on this basis formulates his/her judgment which is communicated through his/her audit report.Any subject matter may be audited. Audits provide third party assurance to various stakeholders that the subject matter is free from material misstatement. The term is most frequently applied to audits of the financial information relating to a legal person. Other areas which are commonly audited include: internal controls, quality management, project management, water management, and energy conservation.As a result of an audit; stakeholders may effectively evaluate and improve the effectiveness of risk management, control, and the governance process; over the subject manner.