| testing for completeness | тестирование полноты (Accounts payable are the payments a business owes to vendors for inventory, supplies or services. Testing for completeness means checking that the company records show all the accounts payable and state the amounts owed accurately; understating or omitting the amounts owed will distort the balance sheet and make a company look more profitable than it is. "Internal Auditor" magazine says tests for completeness are one of the fundamental tasks for auditors going over a company's books. Read more :  ehow.com Alexander Demidov) |
