independent audit

independent audit
an audit of a company conducted by accountants from an outside accounting firm (distinguished from internal audit).

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Universalium. 2010.

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  • independent audit — A systematic review of the accuracy and truthfulness of the accounting records of a particular individual, business, or organization by a person or firm skilled in the necessary accounting methods and not related in any way to the person or firm… …   Law dictionary

  • independent audit — noun : an audit made by usually professional auditors who are wholly independent of the company where the audit is being made contrasted with internal audit * * * an audit of a company conducted by accountants from an outside accounting firm… …   Useful english dictionary

  • audit — au·dit / ȯ dət/ n 1: a formal examination of an organization s or an individual s financial records often for the purpose of uncovering fraud or inaccurate tax returns; also: the final report of such an examination 2: a methodical examination… …   Law dictionary

  • audit — detailed checking of the financial records of a business by an independent qualified person ( auditor) in order to verify their correctness or to detect errors or fraud. Glossary of Business Terms An examination of a company s accounting records… …   Financial and business terms

  • audit — Systematic inspection of accounting records involving analyses, tests, and confirmations. The hearing and investigation had before an auditor. An audience; a hearing; an examination in general. A formal or official examination and authentication… …   Black's law dictionary

  • audit — Systematic inspection of accounting records involving analyses, tests, and confirmations. The hearing and investigation had before an auditor. An audience; a hearing; an examination in general. A formal or official examination and authentication… …   Black's law dictionary

  • audit —    An examination by a trained accountant of the financial records of a person or business, including notation of improper or careless practices, recommendations for improvements in keeping proper records, and a balancing of the books. An… …   Business law dictionary

  • Audit — systematic, independent, documented process for obtaining records, statements of fact or other relevant information and assessing them objectively to determine the extent to which specified requirements are fulfilled (p. 4.4 ISO/IEC 17000:2004).… …   Словарь-справочник терминов нормативно-технической документации

  • Audit (disambiguation) — Audit may refer to:*Audit an evaluation of an organization, system, process, project or product * Auditor of a Student Society, especially in Ireland, having a similar etymology. *Academic audit the completion of a course of study for which no… …   Wikipedia

  • Audit management — is responsible for ensuring that board approved audit directives are implemented. Audit management oversees the internal audit staff, establishes internal audit programs, and hires and trains the appropriate internal audit personnel. The staff… …   Wikipedia

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