en

audit evidence

1

Terminological databases

EKI terminibaas Esterm

ID 718614 Last modified 30.12.2004
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Domain public finances
audit evidence
Usage examples
  • Audit evidence of the existence of stocks The key issue for the certifying body for obtaining direct audit evidence of the existence of stocks is: – to ensure the correct implementation of Regulation 2148/96 by reviewing the paying agency’s procedures in respect of intervention stocks; – to review the current year’s reports on stocktaking as carried out by the paying agency’s technical and internal audit services; – to participate in some selected stocktakings.

Metroloogia terminibaas

ID 1186993 Last modified 26.08.2026
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Domain Standardisation - Metrologyquality control
auditi tõendusmaterjal preferred
  • dokumendid, faktiväited või muu teave, mis on auditikriteeriumide seisukohast asjakohane ja kontrollitav
  • records, statements of fact or other information, which are relevant to the audit criteria and verifiable
auditi tõendusmaterjal preferred
Usage examples
  • Auditi tõendusmaterjal on kogu teave, mida audiitor kogub ja kasutab lõpliku arvamuse kujundamiseks selle kohta, kas aruanded on oluliste vigadeta. Standardite, nt ISA 500, alusel kinnitab auditi tõendusmaterjal ettevõtte näitajaid, sisekontrolli ja vastavust.
audit evidence
Usage examples
  • Audit evidence is all the information an auditor gathers and uses to form a final opinion on whether financial statements are free from material misstatement. Governed by standards like ISA 500, it validates company figures, internal controls, and compliance.

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