Share this site with del.icio.us Share this site with digg Share this site with reddit Share this site with technorati Share this site with furl Share this site with stumbleupon Share this site with google Add this site to Yahoo Bookmarks Click here to add us to your favorites Subscribe to our Feed





audit evidence

Definition

Basis on which an auditor expresses audit opinion on the accounts and financial operations of the firm being audited. Auditors obtain such evidence from tests that determine how well accounting controls work (called 'compliance tests') and tests of accounting details such as completeness and disclosure of information (called 'substantive tests').

Browse by Letter: # A B C D E F G H I J K L M N O P Q R S T U V W X Y Z