Accrual accounting
Accrual accounting or accrual-based accounting is an accounting method that records revenues and expenditures when they are incurred, regardless of when cash is received. (batenlastenstelsel)
03Sep
03Aug
Audit
Conducting an official examination of an individual's or organization's accounts.
03Sep
Audit report
Report made by the auditor at the completion of the audit work or research. (onderzoeksrapport)
04Sep
Audit scope
The extent and boundaries of an audit, or in other words the who, what, where and when of an investigation. (omvang van het onderzoek)