翻訳と辞書
Words near each other
・ Audit
・ Audit (disambiguation)
・ Audit (telecommunication)
・ Audit Bureau of Circulations
・ Audit Bureau of Circulations (India)
・ Audit Bureau of Circulations (UK)
・ Audit Bureau of Jordan
・ Audit Commission
・ Audit Commission (Hong Kong)
・ Audit Commission (United Kingdom)
・ Audit committee
・ Audit evidence
・ Audit in Progress
・ Audit Integrity and Job Protection Act
・ Audit management
Audit plan
・ Audit regime
・ Audit risk
・ Audit Scotland
・ Audit storm
・ Audit substantive test
・ Audit trail
・ Audit working papers
・ Audita querela
・ Audita tremendi
・ Audite
・ Auditing (Scientology)
・ Auditing and Assurance Standards Board
・ Auditing Standards Board
・ Audition


Dictionary Lists
翻訳と辞書 辞書検索 [ 開発暫定版 ]
スポンサード リンク

Audit plan : ウィキペディア英語版
Audit plan
Audit planning is a vital area of the audit primarily conducted at the beginning of audit process to ensure that appropriate attention is devoted to important areas, potential problems are promptly identified, work is completed expeditiously and work is properly coordinated. "Audit planning" means developing a general strategy and a detailed approach for the expected nature, timing and extent of the audit. The auditor plans to perform the audit in an efficient and timely manner.〔(Planning an Audit of maa lun Financial Statements )〕
==Definition==
An Audit plan is the specific guideline to be followed when conducting an audit.〔(Audit Plan )〕 it helps the auditor obtain sufficient appropriate evidence for the circumstances, helps keep audit costs at a reasonable level, and helps avoid misunderstandings with the client.
It addresses the specifics of what, where, who, when and how:
* What are the audit objectives?
* Where will the audit be done? (i.e. scope)
* When will the audit(s) occur? (how long?)
* Who are the auditors?
* How will the audit be done?

抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
ウィキペディアで「Audit plan」の詳細全文を読む



スポンサード リンク
翻訳と辞書 : 翻訳のためのインターネットリソース

Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.