prudence
- prudence
- The exercise of care and restraint. In accounting, prudence underpins the *accruals concept in which *revenues and *expenses are *recognized only in the periods in which they are earned or incurred. Prudence discourages the anticipation of revenues and the deferment of expenses. In auditing, prudence refers to the exercise of careful *professional judgment. A prudent auditor is considered to exhibit "knowledge, skill, caution, and responsiveness" (Mautz and Sharaf, 1961, 139).
Auditor's dictionary.
2014.
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PRUDENCE — PRUDENCE, lat. AURELIUS PRUDENTIUS CLEMENS (348 env. env. 410) Né à Calagurris (Calahorra), en Espagne, il eut une brillante carrière juridique et politique; deux fois gouverneur de province en Espagne, il exerça de hautes fonctions à la cour de… … Encyclopédie Universelle
Prudence — (lat.:prudentia) is classically considered to be a virtue, and indeed, one of the Cardinal Virtues. The word comes from Old French prudence (13th century), from Latin prudentia foresight, sagacity, contraction of providentia foresight. It is… … Wikipedia
Prudence — • One of the four cardinal virtues Catholic Encyclopedia. Kevin Knight. 2006. Prudence Prudence † … Catholic encyclopedia
prudence — PRUDENCE. s. f. Vertu par laquelle on discerne ce qu il faut suivre, & ce qu il faut éviter dans la conduite de la vie. La prudence est une des quatre Vertus Cardinales. agir avec prudence. se conduire avec prudence. la prudence doit estre la… … Dictionnaire de l'Académie française
prudence — prudence, providence, foresight, forethought, discretion are comparable when they denote a quality that enables a person to choose the wise and sensible course, especially in managing his practical affairs. The same differences in implications… … New Dictionary of Synonyms
Prudence — Pru dence, n. [F., fr. L. prudentia, contr. from providentia. See {Prudent}, and cf. {Providence}.] The quality or state of being prudent; wisdom in the way of caution and provision; discretion; carefulness; hence, also, economy; frugality. [1913 … The Collaborative International Dictionary of English
Prudence — war eine Rockband aus Namsos (Norwegen), welche aus Åge Aleksandersen, Terje Tysland, Johan Tangen, Kjell Ove Riseth, Kaare Skevik und Per Erik Wallum bestand. Frode Viken, später bekannt durch die Band D.D.E., war eine Zeit lang Bassist. Die… … Deutsch Wikipedia
prudence — pru·dence / prüd əns/ n: attentiveness to possible hazard: caution or circumspection as to danger or risk a person of ordinary prudence Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. prudence … Law dictionary
Prudence — f English: originally a medieval form of the Latin name Prūdentia, a feminine form of Prūdentius, from prūdens provident. The Blessed Prudentia was a 15th century abbess who founded a new convent at Como in Italy. Later, among the Puritans in… … First names dictionary
prudence — mid 14c., wisdom to see what is virtuous, or what is suitable or profitable, from O.Fr. prudence (13c.), from L. prudentia foresight, sagacity, contraction of providentia foresight (see PROVIDENCE (Cf. providence)). Secondary sense of wisdom… … Etymology dictionary
prudence — Prudence, quand quelqu un sçait que c est de bien et de mal, Prudentia. Tout ce qu il a de prudence, il l a apprinse par mes amours, Quicquid sapit, meo amore sapit … Thresor de la langue françoyse
