irregularity

irregularity
An inaccuracy mistake, or occurrence outside normal patterns. An irregularity can be either intentional (as in a *fraud) or unintentional (as in an *error), but the term is perhaps loaded toward matters arising from intent. Two of the *postulates of auditing elaborated by *Robert Khun Mautz and Hussein A. Sharaf Mautz concern accounting irregularities: (i) *Financial statements and other information submitted for Verification are free from *collusive and other unusual irregularities and (ii) the existence of a satisfactory system of *internal control eliminates the *probability of irregularities.

Auditor's dictionary. 2014.

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  • Irregularity — • A canonical impediment directly impeding the reception of tonsure and Holy orders or preventing the exercise of orders already received Catholic Encyclopedia. Kevin Knight. 2006. Irregularity     Irregularity …   Catholic encyclopedia

  • irregularity — ir·reg·u·lar·i·ty /ir ˌre gyə lar ə tē/ n pl ties: something that is irregular an irregularity in the proceeding Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. irregularity …   Law dictionary

  • Irregularity — Ir*reg u*lar i*ty, n.; pl. {Irregularities}. [Cf. F. irr[ e]gularit[ e].] The state or quality of being irregular; that which is irregular. [1913 Webster] …   The Collaborative International Dictionary of English

  • irregularity — (n.) early 14c., violation of Church rules, from O.Fr. irregularité (14c.) and directly from M.L. irregularitas, from irregularis (see IRREGULAR (Cf. irregular)). Meaning state of being not regular is from 1590s …   Etymology dictionary

  • irregularity — n. 1) a gross irregularity 2) irregularity in (an irregularity in the accounts) * * * [ɪˌregjʊ lærɪtɪ] a gross irregularity irregularity in (an irregularity in the accounts) …   Combinatory dictionary

  • irregularity — noun ADJECTIVE ▪ serious ▪ minor, slight ▪ a slight irregularity in the surface of the wood ▪ widespread ▪ The newspaper claimed there were widesprea …   Collocations dictionary

  • irregularity — noun 1) the irregularity of the coastline Syn: asymmetry, nonuniformity, unevenness, crookedness, lopsidedness; jaggedness, raggedness, indentation 2) the irregularity of the surface Syn: roughness, bumpiness, uneve …   Thesaurus of popular words

  • irregularity — irregular ir‧reg‧u‧lar [ɪˈregjlə ǁ ər] adjective not obeying the usually accepted legal or moral rules: • There were some warning signals that something irregular was going on. • highly irregular trading activities irregularity noun [countable,… …   Financial and business terms

  • irregularity — UK [ɪˌreɡjʊˈlærətɪ] / US [ɪˌreɡjəˈlerətɪ] noun Word forms irregularity : singular irregularity plural irregularities 1) [countable, often plural] a situation in which the rules, laws, or usual ways of doing things have not been followed There… …   English dictionary

  • irregularity — ir·reg·u·lar·i·ty (.)ir .(r)eg yə lar ət ē n, pl ties 1) the quality or state of being irregular <hormonal irregularity> 2) occasional constipation <more fiber in one s diet may help relieve irregularity> * * * ir·reg·u·lar·i·ty… …   Medical dictionary

  • irregularity — noun a) An instance of being irregular. an irregularity of surface b) The state or condition of being irregular, or the extent to which something is irregular. See Also: irregular …   Wiktionary

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