Auditor's Dictionary Terms, Concepts, Processes, and Regulations.pdf

DICTIONARY

Terms, Concepts, Processes,

and Regulations

David O’Regan

John Wiley & Sons. Inc.

AUDITOR’S

DICTIONARY

Terms, Concepts, Processes,

and Regulations

David O’Regan

John Wiley & Sons. Inc.

AUDITOR’S

This book is printed on acid-free paper.

∞

Published by John Wiley & Sons, Inc., Hoboken, New Jersey

Published simultaneously in Canada

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Library of Congress Cataloging-in-Publication Data:

O’Regan, David.

Auditor’s dictionary : terms, concepts, processes, and regulations / David O’Regan.

p. cm.

ISBN 0-471-53118-9 (cloth)

1. Auditing—Dictionaries. I. Title.

HF5667.O6728 2004

657'.03 — dc22

2004003665

Printed in the United States of America

10 9 8 7 6 5 4 3 2 1

To Abhishikta and my parents

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