- audit assignment
- A discrete, separately identifiable audit. Compare *special assignment.
Auditor's dictionary. 2014.
Auditor's dictionary. 2014.
audit engagement — 1. An alternative term for *audit assignment. 2. The process of agreeing to a *contract for the services of an external auditor … 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
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special assignment — 1. Work undertaken by an auditor that is not strictly of an auditing nature, or which has an unusually narrow scope. An example of a special *audit assignment is the performance of *due diligence and other *acquisition support work. In recent… … Auditor's dictionary
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