exception report

exception report
A report of errors or other *exceptions arising from an activity or procedure. Exception reports are convenient mechanisms for focusing on potential breakdowns in *internal controls, and they are a common management tool. Auditors also frequently use the contents of exception reports as *audit evidence. Exception reports may be either manually prepared or generated by a computer program.

Auditor's dictionary. 2014.

Игры ⚽ Нужно решить контрольную?

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