- Branche: Accounting
- Number of terms: 7464
- Number of blossaries: 0
- Company Profile:
of individuals present assets and liabilities at estimated current value on an individual's balance sheet (statement of financial condition). A statement of changes in net worth presents major changes in net worth during a period. The accrual basis is used for assets and liabilities, which are presented in order of liquidity and maturity, without classification as to current and noncurrent. The cash value of life insurance less the amount of loans against it is an asset. Deferred income tax on the difference between the income tax basis and estimated current values is presented between liabilities and equity.
Industry:Accounting
The department that maintains records of each individual's employment.
Industry:Accounting
Having the power to influence. Most audit evidence is persuasive, but not conclusive.
Industry:Accounting
Having the ability to permeate. An error is pervasive if it is material to more than one of the primary financial statements.
Industry:Accounting
Expression of an opinion on an item in financial statements is not permitted as part of a disclaimer or adverse opinion on the financial statements as a whole because it would tend to overshadow or contradict a disclaimer of opinion or an adverse opinion.
Industry:Accounting
Audit planning is developing an overall strategy for conduct and scope of the audit. The nature, extent, and timing of planning vary with size and complexity of the entity, experience with the entity, and knowledge of the business. In planning the audit, the auditor considers the entity's business and its industry, its accounting policies and procedures, methods used to process accounting information, the planned assessed level of control risk, and the auditor's preliminary judgment about audit materiality.
Industry:Accounting
உருப்படிகள் எண்ணிக்கை இருந்து ஒரு மாதிரி உள்ளது வரையப்பட தொகையிலுள்ள.
Industry:Accounting
A statement as to what the CPA believes. An example is an opinion that the financial statements are presented fairly in conformity with U.S. GAAP. The opposite is negative assurance, a statement about what the CPA does not know. A statement that the CPA was "not aware of material modifications that should be made to financial statements for them to conform with U.S. generally accepted accounting principles" is negative assurance used in review reports.
Industry:Accounting
Receivables உறுதி நேர்மறை வடிவத்தில் கேட்டதற்கு வாடிக்கையாளர் ஒப்புதல் அளித்தால் அல்லது disagrees கொண்டு, கிளையண்ட் பதிவாகும் receivable சமன் பதிலளிக்க வாடிக்கையாளர் வேண்டுகோள். கணக்குகள் receivable உறுதி எதிர்மறை வடிவத்தில் இருந்தால் வாடிக்கையாளர் disagrees மூலம் பயனகம் விவரிக்க ஏனைய கொண்டு மட்டும் பதில், கிளையண்ட் வாடிக்கையாளர் வேண்டுகோள். மேல் receivables கட்டுப்பாடுகள் உள்ளன வலுவான அவர்களை தலைவராகவும் கணக்குகள் receivable பல கணக்குகள் சிறிய சோதனையும் கொண்ட போது எதிர்மறை படிவம் பயன்படுத்தப்படுகிறது. நேர்மறை படிவம் பயன்படுத்தப்படுகிறது கட்டுப்பாடுகள் பலவீனமாக உள்ளன அல்லது குறைவான, ஆனால் பெரிய, கணக்குகள் உள்ளன.
Industry:Accounting
