| выборочная проверка | random test (ALWAYS | in which auditors need to progress? acl.com›pdfs/eBook_CW_Continuous_Monitoring.pdf Continuous auditing is performed by audit, particularly complex–they simply provide the auditor with some who normally will communicate the results of continuous audit-. exploratory insight into areas that warrant further investigation. ing procedures to management on a timely basis. ... torical transactions; hence, the method of traditional auditing is to perform random tests of completed transactions in order to obtain reasonable assurance that the events recorded reflect the true financial position of a compan Moonranger) |
