Russian | English |
аудиторская проверка, проводимая путём экспертизы высылаемых по почте анкет опросных бланков, заполненных проверяемой организацией | postal audit (Moonranger) |
документация по аудиторской проверке | audit records (igisheva) |
документы по аудиторской проверке | audit records (igisheva) |
задания на оказание услуг по проверке и подтверждению достоверности информации | Attestation Engagements (Услуги аудита – это один из видов attestation services. Attestation services – одна из категорий Assurance services. One category of assurance services provided by CPAs is attestation services. An attestation service is a type of assurance service in which the CPA firm issues a report about the reliability of an assertion that is the responsibility of another party. There are three categories of attestation services: audit of historical financial statements, review of historical financial statements, and other attestation services that may be applied to a broac range of subject matter. См. в Essentials of Auditing and Assurance Services, the Auditing Profession. Moonranger) |
Задания по подтверждению достоверности информации, отличные от аудита или обзорных проверок исторической финансовой информации | Assurance Engagements other than Audits or Reviews of Historical Financial Information (Лео) |
Международные стандарты по обзорным проверкам | International Standards on Review Engagements (ifac.org ikondra) |
Меморандум по основным вопросам аудиторской проверки | audit highlights memorandum (There is often no audit highlights memorandum or if a memorandum is prepared it will only list outstanding points that tend to be of an accounting nature. An audit highlights memorandum is effectively a summary of the audit. It should record the results of the audit tests in all the key areas identified at the planning stage. In addition any problems or outstanding points should also be listed. Preparation of the memorandum is a good discipline for the senior and manager as it helps ensure that all key areas identified at the planning stage have been addressed. If the audit highlights memorandum is properly drafted it will save partner time at the review stage as the partner will be able to review the file selectively concentrating on key and problem areas. Mishonok) |
Положения по международной практике заданий проверки | IREPS (vodkafil) |
проверка по существу | substantive test (sheetikoff) |
процедура проверки по существу | substantive procedure |
услуги по учёту и проверке | accounting and review service |