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Unintentional misstatements or omissions in financial statements. Errors may involve mistakes in gathering or processing accounting data, incorrect estimates from oversight or misinterpretation of facts, and mistakes in application of principles relating to amount, classification, presentation or disclosure.

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Sõnaliik: noun
Sünonüüm(id):
Blossary:
Valdkond/domeen: Accounting
Category: Auditing
Company: AIS
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системска грешка

Medical; Implants and interventional materials

incorrect result from numerical methods, rather than from human mistakes or computer malfunction

стандардна грешка

Economy; Economics

A measure of the possible error in a statistical estimate.

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Language; Funniest translations

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грешка при земањето примероци

Accounting; Auditing

Unless the auditor examines 100% of the population, there is some chance the sample results will mislead the auditor. This risk is sampling error. The larger the sample, the less ...

финансиски предвидувања

Accounting; Auditing

are prospective financial statements that present expected future financial position, results of operations, and cash flows based on expected conditions. A financial forecast is ...

финансиски проекции

Accounting; Auditing

are prospective financial statements that present, given one or more hypothetical assumptions, an entity's expected financial position, results of operations, and changes in ...

финансиска институција

Accounting; Auditing

confirmation request A confirmation sent to the client's bank or other financial institution asking the bank to confirm directly to the auditor information about balances at a ...

измама

Accounting; Auditing

A deliberate deception to secure unfair or unlawful gain. False representation intended to deceive relied on by another to that person's injury. Fraud includes fraudulent ...

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Accounting; Auditing

Policies and procedures to assure proper operation of computer systems, including controls over data center and network operations, software acquisition and maintenance, and ...

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Accounting; Auditing

A record to which monetary transactions are posted (in the form of debits and credits) from a journal. It is the final record from which financial statements are prepared. General ...