definição e significado de Audit | sensagent.com


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Definição e significado de Audit

Definição

audit (n.)

1.an inspection of the accounting procedures and records by a trained accountant or CPA

2.A methodical examination and review carried out to ascertain the general situation of a company or to assess whether a particular activity conforms with legal provisions or the rules of good management.

3.a methodical examination or review of a condition or situation"he made an audit of all the plants on his property" "an energy efficiency audit" "an email log audit"

audit (v. trans.)

1.attend academic courses without getting credit

2.examine carefully for accuracy with the intent of verification"audit accounts and tax returns"

3.(jurisprudence)examine so as to determine accuracy, quality, or condition"check the brakes" "Check out the engine"

audit

1.A methodical examination and review carried out to ascertain the general situation of a company or to assess whether a particular activity conforms with legal provisions or the rules of good management.

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Merriam Webster

AuditAu"dit (�), n. [L. auditus a hearing, fr. audire. See Audible, a.]
1. An audience; a hearing. [Obs.]

He appeals to a high audit. Milton.

2. An examination in general; a judicial examination.

Specifically: An examination of an account or of accounts, with the hearing of the parties concerned, by proper officers, or persons appointed for that purpose, who compare the charges with the vouchers, examine witnesses, and state the result.

3. The result of such an examination, or an account as adjusted by auditors; final account.

Yet I can make my audit up. Shak.

4. A general receptacle or receiver. [Obs.]

It [a little brook] paid to its common audit no more than the revenues of a little cloud. Jer. Taylor.

Audit ale, a kind of ale, brewed at the English universities, orig. for the day of audit. -- Audit house, Audit room, an appendage to a cathedral, for the transaction of its business.

AuditAu"dit (�), v. t. [imp. & p. p. Audited; p. pr. & vb. n. Auditing.] To examine and adjust, as an account or accounts; as, to audit the accounts of a treasure, or of parties who have a suit depending in court.

AuditAu"dit, v. i. To settle or adjust an account.

Let Hocus audit; he knows how the money was disbursed. Arbuthnot.

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Academic audit • Air Force Audit Agency • Audit (disambiguation) • Audit (telecommunication) • Audit Bureau of Circulations • Audit Bureau of Circulations (UK) • Audit Commission • Audit Commission (Hong Kong) • Audit Integrity • Audit Record Generation and Utilization System • Audit Scotland • Audit and Assurance Standards issued by ICAI • Audit committee • Audit evidence • Audit in Progress • Audit management • Audit regime • Audit risk • Audit storm • Audit substantive test • Audit trail • Audit working papers • Australian National Audit Office • Big Four audit • Board of Audit (Japan) • Carbon audit regime • Center for Audit Quality • Central Cardiac Audit Database • Clinical audit • Code audit • Commission of Audit (Macau) • Commission on Audit (Philippines) • Computer Aided Audit Tools • Court of Audit • Court of Audit (Belgium) • Court of Audit of Belgium • Court of Audit of France • Court of Audit of the Republic of Slovenia • Database audit • Datacenter star audit • Defense Contract Audit Agency • Digital Repository Audit Method Based on Risk Assessment • Director of Audit • Director of Audit for Hong Kong • Eco-Management and Audit Scheme • Energy audit • Environmental Audit Select Committee • European Commissioner for Administrative Affairs, Audit and Anti-Fraud • Federal Audit Clearinghouse • Final Quality Audit Process • Financial audit • Generalized Audit Software • Greek Financial Audit, 2004 • Hong Kong Audit Bureau of Circulations • IATA Operational Safety Audit • IS Audit • ISA 300 Planning and Audit of Financial Statements • ISA 320 Audit Materiality • ISA 500 Audit Evidence • ISA 501 Audit Evidence – Additional Considerations for Specific Items • IT Audit • Information Systems Audit and Control Association • Information audit • Information security audit • Information technology audit • Information technology audit process • Information technology security audit • Integrity engineering audit • Internal Audit Service (European Commission) • Internal audit • International Federation of Audit Bureaux of Circulations • International Organization of Supreme Audit Institutions • Joint audit • KPMG audit of the Development Fund for Iraq • Lease audit • Mainframe audit • Model Audit • Myocardial Infarction National Audit Project • Nanjing Audit University • National Audit Office • National Audit Office (United Kingdom) • National Audit Office of the People's Republic of China • Netherlands Court of Audit • Parcel audit • Performance audit • Physical configuration audit • Pre-start-up audit • Public Audit Act 2001 • Quality audit • Recovery Audit Contractor • Road safety audit • SOFT audit • Sales Tax Audit • Single Audit • Software audit • Software audit review • Software licensing audit • Supreme Audit Court of Iran • Swedish National Audit Office • Systems Applications Products audit • The Audit • The Audit (disambiguation) • Toyota Internal Audit System • United States Army Audit Agency • United States Senate Committee to Audit and Control the Contingent Expenses of the Senate • Voter Verified Paper Audit Trail • Vouching (Audit) • Wales Audit Office • Walking audit

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audit (n.)



audit (v. tr.)




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Wikipedia

Audit

                   

The general definition of an audit is an evaluation of a person, organization, system, process, enterprise, project or product. The term most commonly refers to audits in accounting, but similar concepts also exist in project management, quality management, water management, and energy conservation.

Contents

  Accounting

Audits are performed to ascertain the validity and reliability of information; also to provide an assessment of a system's internal control. The goal of an audit is to express an opinion of the person / organization / system (etc.) in question, under evaluation based on work done on a test basis.

Due to constraints, an audit seeks to provide only reasonable assurance that the statements are free from material error. Hence, statistical sampling is often adopted in audits. In the case of financial audits, a set of financial statements are said to be true and fair when they are free of material misstatements – a concept influenced by both quantitative (numerical) and qualitative factors. But recently, the argument that auditing should go beyond just True and fair is gaining momentum.[1] And PCAOB has come out with a concept release on the same.[2]

Auditing is a vital part of accounting. Traditionally, audits were mainly associated with gaining information about financial systems and the financial records of a company or a business (see financial audit). However, recent auditing has begun to include non-financial subject areas, such as safety, security, information systems performance, and environmental concerns. With nonprofit organizations and government agencies, there has been an increasing need for performance audits, examining their success in satisfying mission objectives. As a result, there are now audit professionals who specialize in security audits and information systems audits.

In cost accounting, it is a process for verifying the cost of manufacturing or producing of any article, on the basis of accounts measuring the use of material, labour or other items of cost. In simple words the term, cost audit, means a systematic and accurate verification of the cost accounts and records, and checking for adherence to the cost accounting objectives. According to the Institute of Cost and Management Accountants of Pakistan, a cost audit is "an examination of cost accounting records and verification of facts to ascertain that the cost of the product has been arrived at, in accordance with principles of cost accounting."

An audit must adhere to generally accepted standards established by governing bodies. These standards assure third parties or external users that they can rely upon the auditor's opinion on the fairness of financial statements, or other subjects on which the auditor expresses an opinion.

The Definition for Audit and Assurance Standard AAS-1 by the Institute of Chartered Accountants of India(ICAI) – "Auditing is the independent examination of financial information of any entity, whether profit oriented or not, and irrespective of its size or legal form, when such an examination is conducted with a view to expressing an opinion thereon."

  Integrated audits

In the US, audits of publicly traded companies are governed by rules laid down by the Public Company Accounting Oversight Board (PCAOB), which was established by Section 404 of the Sarbanes-Oxley Act of 2002. Such an audit is called an integrated audit, where auditors, in addition to an opinion on the financial statements, must also express an opinion on the effectiveness of a company's internal control over financial reporting, in accordance with PCAOB Auditing Standard No. 5.

There are also new types of integrated auditing becoming available that use unified compliance material (see the unified compliance section in Regulatory compliance). Due to the increasing number of regulations and need for operational transparency, organizations are adopting risk-based audits that can cover multiple regulations and standards from a single audit event.[citation needed] This is a very new but necessary approach in some sectors to ensure that all the necessary governance requirements can be met without duplicating effort from both audit and audit hosting resources.[citation needed]

  Assessments

The purpose of an assessment is to measure something or calculate a value for it. Although the process producing an assessment may involve an audit by an independent professional, its purpose is to provide a measurement rather than to express an opinion about the fairness of statements or quality of performance.

As a general rule, audits should always be an independent evaluation that will include some degree of quantitative and qualitative analysis whereas an assessment implies a less independent and more consultative approach.

  Auditors

Auditors of financial statements can be classified into two categories:

  • External auditor / Statutory auditor is an independent firm engaged by the client subject to the audit, to express an opinion on whether the company's financial statements are free of material misstatements, whether due to fraud or error. For publicly-traded companies, external auditors may also be required to express an opinion over the effectiveness of internal controls over financial reporting. External auditors may also be engaged to perform other agreed-upon procedures, related or unrelated to financial statements. Most importantly, external auditors, though engaged and paid by the company being audited, are regarded as independent auditors.

The most used external audit standards are the US GAAS of the American Institute of Certified Public Accountants; and the ISA International Standards on Auditing developed by the International Auditing and Assurance Standards Board of the International Federation of Accountants

  • Internal auditors are employed by the organization they audit. They perform various audit procedures, primarily related to procedures over the effectiveness of the company's internal controls over financial reporting. Due to the requirement of Section 404 of the Sarbanes Oxley Act of 2002 for management to also assess the effectiveness of their internal controls over financial reporting (as also required of the external auditor), internal auditors are utilized to make this assessment. Though internal auditors are not considered independent of the company they perform audit procedures for, internal auditors of publicly-traded companies are required to report directly to the board of directors, or a sub-committee of the board of directors, and not to management, so to reduce the risk that internal auditors will be pressured to produce favorable assessments.

The most used Internal Audit standards are those of the Institute of Internal Auditors

  • Consultant auditors are external personnel contracted by the firm to perform an audit following the firm's auditing standards. This differs from the external auditor, who follows their own auditing standards. The level of independence is therefore somewhere between the internal auditor and the external auditor. The consultant auditor may work independently, or as part of the audit team that includes internal auditors. Consultant auditors are used when the firm lacks sufficient expertise to audit certain areas, or simply for staff augmentation when staff are not available.

  Quality audits

Quality audits are performed to verify conformance to standards through review of objective evidence. A system of quality audits may verify the effectiveness of a quality management system. This is part of certifications such as ISO 9001. Quality audits are essential to verify the existence of objective evidence showing conformance to required processes, to assess how successfully processes have been implemented, for judging the effectiveness of achieving any defined target levels, providing evidence concerning reduction and elimination of problem areas and are a hands-on management tool for achieving continual improvement in an organization.

To benefit the organization, quality auditing should not only report non-conformance and corrective actions but also highlight areas of good practice and provide evidence of conformance. In this way, other departments may share information and amend their working practices as a result, also enhancing continual improvement.

  Project management

Projects can undergo 2 types of audits:[3]

  • Regular Health Check Audits: The aim of a regular health check audit is to understand the current state of a project in order to increase project success.
  • Regulatory Audits: The aim of a regulatory audit is to verify that a project is compliant with regulations and standards. Best practices of NEMEA Compliance Center describe that, the regulatory audit must be accurate, objective, and independent while providing oversight and assurance to the organization.

  Energy audits

An energy audit is an inspection, survey and analysis of energy flows for energy conservation in a building, process or system to reduce the amount of energy input into the system without negatively affecting the output(s).

  Operations audit

Operations audit is examination of the operations of the client’s business. In this audit the auditor thoroughly examines the efficiency, effectiveness and economy of the operations with which the management of the entity (client) is achieving its objective. The operational audit goes beyond the internal controls issues since management does not achieve its objectives merely by compliance of satisfactory system of internal controls. Operational Audit covers any matters which may be commercially unsound. The Objective of operational audit is to examine Three E’s, namely Effectiveness – doing the right things with least wastage of resources. Efficiency – performing work in least possible time. Economy – balance between benefits and costs to run the operations[citation needed]

A control self-assessment is a commonly used tool for completing an operations audit.[4]

  See also

  References

   
               

 

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