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- Joint_audit abstract "A joint audit is an audit on a legal entity (the auditee) by two or more auditors to produce a single audit report, thereby sharing responsibility for the audit. A typical joint audit has audit planning performed jointly and fieldwork allocated to the auditors. The auditors are typically not individuals, but auditing firms. This work allocation may be rotated after a set number of years to mitigate the risk of over-familiarity. Work performed by each auditor is reviewed by the other, in most cases by exchanging audit summary reports. The critical issues at group level, including group consolidation, are reviewed jointly and there is joint reporting to the legal entity's management, its audit committee, a government entity, or the general public.A joint audit is different from a dual audit, where a dual audit is performed by two independent auditors issuing their own separate reports, which are then used by another auditor that ultimately reports on the entity as a whole.".
- Joint_audit wikiPageID "8021889".
- Joint_audit wikiPageRevisionID "602614365".
- Joint_audit hasPhotoCollection Joint_audit.
- Joint_audit subject Category:Auditing.
- Joint_audit comment "A joint audit is an audit on a legal entity (the auditee) by two or more auditors to produce a single audit report, thereby sharing responsibility for the audit. A typical joint audit has audit planning performed jointly and fieldwork allocated to the auditors. The auditors are typically not individuals, but auditing firms. This work allocation may be rotated after a set number of years to mitigate the risk of over-familiarity.".
- Joint_audit label "Joint audit".
- Joint_audit sameAs m.026nvdd.
- Joint_audit sameAs Q6269489.
- Joint_audit sameAs Q6269489.
- Joint_audit wasDerivedFrom Joint_audit?oldid=602614365.
- Joint_audit isPrimaryTopicOf Joint_audit.