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Audit trails can be used in accounting when an auditor or examiner needs to verify figures such as revenue, net earnings, orearnings per share(EPS). Transactions that are involved in computing a company's revenue, net earnings, or earnings per share are reviewed and the calculations may be r...
Publicly-held companies are required to have an independent, third-party conduct an audit once a year. The stress of the audit can be significantly minimized by keeping proper records. If all transactions have an audit trail, an auditor can quickly determine if transactions are valid. Auditors b...
the auditor may issue aqualified opinion, stating that the auditor is unable to render a full opinion about a company's finances, or a portion thereof, because the company'saccountingdoes not meet the Generally Accepted Accounting Principles, or because the information was for some reason incomple...
audit trail Audita querela auditable audited account auditee auditing audition auditioner auditive auditognosis auditor auditor general Auditorial auditorily auditorium auditorship auditory auditory agnosia auditory aphasia auditory apparatus auditory area ...
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Public companies, for instance, must maintain a detailed audit trail of all transactions for tax reporting purposes as well as to allow investors to dig deeper into how the company operates. Healthcare organizations are mandated to adhere to security and privacy measures per the HIPAA (Health Insu...
Sutherland, S (1980) On the Audit Trail of the Auditor General: Parliament’s Servant, 1973–1980. Canadian Public Administration 23: pp. 616-644
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3S. Zambon, University of Ferrara XBRL Arguably, the most revolutionary development in business reporting is XBRL (an extension of XML). “Instead of treating financial information as...Best PJ, Mohay G, Anderson A. 2004. Machine-independent audit trail analysis--a tool for continuous audit ...