Filter by Categories
Accounting
Banking

PIE Audit

An audit engagement on public interest entities (PIEs). It is a statutory audit of financial statements of PIEs conducted in...

A Posteriori Control

The process of conducting financial audits and other checks for the purpose of verifying whether the costs presented in the...

A Posteriori Audit

The process of conducting financial audits and other checks for the purpose of verifying whether the costs presented in the...

Ex-Post Audit

The process of conducting financial audits and other checks for the purpose of verifying whether the costs presented in the...

Cooling-Off Period

A period of time during which an accounting/ audit firm has to maintain the rule of independence when a member...

Control Environment

It is a component of internal control in an entity. It sets the tone of the entity and affects how...