- Industry: Accounting
- Number of terms: 7464
- Number of blossaries: 0
- Company Profile:
del FASB y GASB son reglas que determinan los principios para la presentación de informes financieros externos y divulgación.
Industry:Accounting
A registration statement filed with the SEC includes audited financial statements (balance sheet, income statement, and statement of cash flows) for the previous three years. A prospectus contains the same information and must be supplied to all parties to whom offers are made. There is a twenty-day waiting period between the filing of the registration statement and the first sale of securities. During this period, preliminary ads and a "red herring" prospectus can be provided to offerees but must be clearly marked as preliminary.
Industry:Accounting
(calificar) Una opinión de auditoría que los Estados financieros en su conjunto se presentan conforme a US GAAP, con las excepciones que señala.
Industry:Accounting
provide a CPA firm with reasonable assurance that personnel comply with professional standards and the firm's standards of quality, independence, integrity, and objectivity. It covers personnel management, acceptance and continuance of clients, engagement performance, and monitoring.
Industry:Accounting
An internal control questionnaire is a list of questions about the internal control system to be answered (with answers such as yes, no, or not applicable) during audit fieldwork. The questionnaire is part of the audit documentation of the auditor's understanding of the client's internal controls.
Industry:Accounting
Identical probability of each population item being selected for a sample. Also, the use of random numbers to select a random sample from a population.
Industry:Accounting
La relación entre dos cantidades expresada como el cociente de uno dividido por el otro. La proporción de 8 a 2 se escribe 8/2 y equivale a cuatro. Las proporciones de los Estados financieros se utilizan en procedimientos analíticos en las auditorías.
Industry:Accounting
Realice procedimientos nuevamente y compárelo con resultados originales.
Industry:Accounting
Una agenda constitutivo de acuerdo entre diferentes fuentes de información, tales como registros contables reconciliado con los Estados financieros.
Industry:Accounting
