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Disaster recovery is a subset of business continuity. Where DRP encompasses the policies, tools and procedures to enable recovery of data following a catastrophic event, BCP involves keeping all aspects of a business functioning regardless of potential disruptive events. As such, a business continuity plan is a comprehensive organizational ...
ISA 400 talks about the "walk through testing" or auditing in depth test. This standard was withdrawn in 2004, and has been replaced with the ISA 315, “Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement” and the ISA 330, “The Auditor’s Procedures in Response to Assessed Risks” [citation needed]
In the United States, Statements on Auditing Standards provide guidance to external auditors on generally accepted auditing standards (abbreviated as GAAS) in regards to auditing a non-public company [1] and issuing a report. They are promulgated by the Auditing Standards Board of the American Institute of Certified Public Accountants (AICPA ...
ISA 500 Audit Evidence is one of the International Standards on Auditing. It serves to guide the auditor on obtaining audit evidence through the application of an appropriate mix of tests of control systems and substantive tests of transaction and balances. It requests the auditor to obtain 'sufficient' and 'appropriate' audit evidence in order ...
A walkthrough is a scheduled meeting with the author in charge of the model or documents that are set to be reviewed. In addition to the authors, there is usually a group of senior technical staff and possibly business staff that help analyze the model. Typically, there is also a facilitator who is in charge of leading the meeting.
Technical audit (TA) is an audit performed by an auditor, engineer or subject-matter expert evaluates deficiencies or areas of improvement in a process, system or proposal. Technical audit covers the technical aspects of the project implemented in the organization. For this, an auditor should have a deep knowledge of development, design and ...
TPS report. A mock-up of a TPS report cover sheet, created for the movie Office Space. A TPS report (" test procedure specification ") is a document used by a quality assurance group or individual, particularly in software engineering, that describes the testing procedures and the testing process.
ISA 230 Audit Documentation is one of the International Standards on Auditing.It serves to direct the documentation of audit working papers in order to assist the audit planning and performance; the supervision and review of the audit work; and the recording of audit evidence resulting from the audit work in order to support the auditor's opinion.