Audit: Difference between revisions
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{{Learning concept | {{Learning concept | ||
|Description=A data collection process derived from physical records or by performing inventory analysis. Data are collected personally by the researcher or by representatives of the researcher, and the data are based on counts, usually of physical objects other than people. | |Description=A data collection process derived from physical records or by performing inventory analysis. Data are collected personally by the researcher or by representatives of the researcher, and the data are based on counts, usually of physical objects other than people. | ||
It is an investigation of financial statements designed to determine their fairness in relation to generally accepted accounting principles. | |||
|Wikipedia reference=http://en.wikipedia.org/wiki/Audit | |Wikipedia reference=http://en.wikipedia.org/wiki/Audit | ||
}} | }} | ||
Latest revision as of 16:15, 18 January 2014
Description
A data collection process derived from physical records or by performing inventory analysis. Data are collected personally by the researcher or by representatives of the researcher, and the data are based on counts, usually of physical objects other than people.
It is an investigation of financial statements designed to determine their fairness in relation to generally accepted accounting principles.
Concept Prerequisite
Wikipedia Reference
http://en.wikipedia.org/wiki/Audit
Learning Material
Covered in Topic(s)
| Accounting: Information for Decision Making |
| Exploratory Design: Secondary data |