audit test
An action or procedure to gather and evaluate *audit evidence. Audit tests are normally formalized in *audit programs, and they may be classified into (i) *substantive and (ii) *compliance testing. *Analytical review procedures are normally classified within substantive testing, and *walk-through tests within compliance testing. The auditing of *populations of transactions or other items is normally performed through the use of *sampling techniques. See also inspection and Observation.

Auditor's dictionary. 2014.

Look at other dictionaries:

  • Audit evidence — is evidence obtained during a financial audit and recorded in the audit working papers. [cite web |title=Audit evidence |publisher=abrema.net |date=undated |url=http://www.abrema.net/abrema/au ev g.html |accessdate=2007 08 07] * In the audit… …   Wikipedia

  • audit objective — 1. The purpose of an audit. Audits are normally performed to support or refute specific objectives. The external audit of an organization, for example, typically has the following main objectives: To obtain evidence that the organization’s… …   Auditor's dictionary

  • audit step — 1. An alternative term for *audit test. 2. An individual measure or action within an *audit test. For example, the performance of a *circularization of customers is a step within an audit test to establish the existence and accuracy of an… …   Auditor's dictionary

  • audit assumption — A presumption or judgment that underpins an audit or an *audit test. Unlike *postulates of auditing, which are of general validity, an audit assumption is specific to an auditing assignment. Examples of audit assumptions include the judgment that …   Auditor's dictionary

  • test — See *audit test …   Auditor's dictionary

  • test data — 1. A *sample of *data used in an *audit test. 2. Simulated *data and transactions used in the *compliance testing of computer *application controls. See also *computer assisted auditing techniques …   Auditor's dictionary

  • Audit Informatique — L audit informatique (appelé aussi audit des systèmes d information) est l évaluation du niveau de contrôle des risques associés aux activités informatiques. L objectif apparent est d améliorer la maîtrise des systèmes d information d une entité …   Wikipédia en Français

  • Audit (disambiguation) — Audit may refer to:*Audit an evaluation of an organization, system, process, project or product * Auditor of a Student Society, especially in Ireland, having a similar etymology. *Academic audit the completion of a course of study for which no… …   Wikipedia

  • audit — au·dit / ȯ dət/ n 1: a formal examination of an organization s or an individual s financial records often for the purpose of uncovering fraud or inaccurate tax returns; also: the final report of such an examination 2: a methodical examination… …   Law dictionary

  • Test logiciel — Test (informatique) En informatique, un test (anglicisme) désigne une procédure de vérification partielle d un système informatique. Le but en est de trouver un nombre maximum de comportements problématiques du logiciel, car il est impossible de… …   Wikipédia en Français

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