analytical review — An auditing technique that focuses on analysis of the movements in *account balances over time, and on assessing the *reasonableness of financial statement items. At the level of financial statements, an auditor’s analytical review typically… … Auditor's dictionary
Analytical engine — The analytical engine, an important step in the history of computers, was the design of a mechanical general purpose computer by the British mathematician Charles Babbage. It was first described in 1837, but Babbage continued to work on the… … Wikipedia
analytical review — An audit test designed to provide evidence of the completeness, accuracy, and validity of accounting records and financial statements. Analytical review is a type of substantive test that may be used in planning and undertaking an audit. It works … Accounting dictionary
sample preparation — ▪ chemistry Introduction in analytical chemistry (chemistry), the processes in which a representative piece of material is extracted from a larger amount and readied for analysis. Sampling and sample preparation have a unique meaning and special … Universalium
Entity-Level Controls — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
geography — /jee og reuh fee/, n., pl. geographies. 1. the science dealing with the areal differentiation of the earth s surface, as shown in the character, arrangement, and interrelations over the world of such elements as climate, elevation, soil,… … Universalium
Verification and validation — IV V redirects here. For NASA s IV V Facility, see Independent Verification and Validation Facility. Verification and validation is the process of checking that a product, service, or system meets specifications and that it fulfills its intended… … Wikipedia
Verification and Validation — Verification Validation is the process of checking that a product, service, or system meets specifications and that it fulfils its intended purpose. These are critical components of a quality management system such as ISO… … Wikipedia
Audit substantive test — Substantive procedures (or substantive tests) are those activities performed by the auditor during the substantive testing stage of the audit that gather evidence as to the completeness, validity and/or accuracy of account balances and underlying … Wikipedia
Magnetostratigraphy — is a geophysical correlation technique used to date sedimentary and volcanic sequences. The method works by collecting oriented samples at measured intervals throughout the section. The samples are analyzed to determine their characteristic… … Wikipedia
