Auditing terms

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Auditing terms

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Hue Chi

Vietnam

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Froggy Jumps Auditing termsVersión en línea Auditing terms por Hue Chi 1 Procedures designed to restrict access to on-line terminal devices, programs and data. ______ consist of “user authentication” and “user authorization.” a Access controls b Use of computer programs c Cyber security 2 The correcting entry required at the end of the reporting period due to a mistake made in the accounting records; also called “correcting entry.” a Adjustments b Adjusting journal entry c Corrections 3 A company is viewed as result of more or less formal contracts - several groups make contribution to the company, given a certain price. A reputable auditor is appointed not only in interest of third parties, but also in the interest of management. a Outsourcing b Collusion c Agency theory 4 Contracts that involve obligatory cash flows at a future date. a Linear contracts b Simple contracts c Cash contracts 5 A computer model based on the architecture of the brain. It first detects a pattern from data sets then predicts the best classifiers of that pattern, and finally learns from the mistakes. a Computer network b Data network c Neural network 6 Contracts that have option features where one party has the right, but not the obligation to demand that another party deliver the underlying item to it. a Non-linear contracts b Non-sampling contracts c Right contracts 7 ______ consists of looking at a process or procedure being performed by others, e.g, the observation by the auditor of the counting of inventories by the entity’s personnel or the performance of internal control procedures that leave no audit trail. a Overseeing b Observation c Controlling 8 A derivative financial instrument that is not recorded on the balance sheet, although it may be disclosed. a Off-balance-sheet instrument b Off-track instrument c Off-road instrument 9 A study of a specific unit of an organization for the purpose of measuring its performance. a Operational auditing b Operational accounting c Operational management 10 A ___ is expressed as the auditor concludes an unqualified opinion cannot be expressed but the effect of any disagreement with management, or limitation on scope, isn't so material, pervasive as to require adverse opinion or a disclaimer of opinion. a Professional opinion b Qualified opinion c Expert opinion

Froggy Jumps

Auditing termsVersión en línea

Auditing terms

por Hue Chi

Procedures designed to restrict access to on-line terminal devices, programs and data. ______ consist of “user authentication” and “user authorization.”

Access controls

Use of computer programs

Cyber security

The correcting entry required at the end of the reporting period due to a mistake made in the accounting records; also called “correcting entry.”

Adjustments

Adjusting journal entry

Corrections

A company is viewed as result of more or less formal contracts - several groups make contribution to the company, given a certain price. A reputable auditor is appointed not only in interest of third parties, but also in the interest of management.

Outsourcing

Collusion

Agency theory

Contracts that involve obligatory cash flows at a future date.

Linear contracts

Simple contracts

Cash contracts

A computer model based on the architecture of the brain. It first detects a pattern from data sets then predicts the best classifiers of that pattern, and finally learns from the mistakes.

Computer network

Data network

Neural network

Contracts that have option features where one party has the right, but not the obligation to demand that another party deliver the underlying item to it.

Non-linear contracts

Non-sampling contracts

Right contracts

______ consists of looking at a process or procedure being performed by others, e.g, the observation by the auditor of the counting of inventories by the entity’s personnel or the performance of internal control procedures that leave no audit trail.

Overseeing

Observation

Controlling

A derivative financial instrument that is not recorded on the balance sheet, although it may be disclosed.

Off-balance-sheet instrument

Off-track instrument

Off-road instrument

A study of a specific unit of an organization for the purpose of measuring its performance.

Operational auditing

Operational accounting

Operational management

A ___ is expressed as the auditor concludes an unqualified opinion cannot be expressed but the effect of any disagreement with management, or limitation on scope, isn't so material, pervasive as to require adverse opinion or a disclaimer of opinion.

Professional opinion

Qualified opinion

Expert opinion

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Auditing terms

Froggy Jumps

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Froggy Jumps

Auditing termsVersión en línea

por Hue Chi

Procedures designed to restrict access to on-line terminal devices, programs and data. ______ consist of “user authentication” and “user authorization.”

The correcting entry required at the end of the reporting period due to a mistake made in the accounting records; also called “correcting entry.”

A company is viewed as result of more or less formal contracts - several groups make contribution to the company, given a certain price. A reputable auditor is appointed not only in interest of third parties, but also in the interest of management.

Contracts that involve obligatory cash flows at a future date.

A computer model based on the architecture of the brain. It first detects a pattern from data sets then predicts the best classifiers of that pattern, and finally learns from the mistakes.

Contracts that have option features where one party has the right, but not the obligation to demand that another party deliver the underlying item to it.

______ consists of looking at a process or procedure being performed by others, e.g, the observation by the auditor of the counting of inventories by the entity’s personnel or the performance of internal control procedures that leave no audit trail.

A derivative financial instrument that is not recorded on the balance sheet, although it may be disclosed.

A study of a specific unit of an organization for the purpose of measuring its performance.

A ___ is expressed as the auditor concludes an unqualified opinion cannot be expressed but the effect of any disagreement with management, or limitation on scope, isn't so material, pervasive as to require adverse opinion or a disclaimer of opinion.

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