.

--------------------------------------------------
Note added at 6 hrs (2010-01-17 21:10:32 GMT)
--------------------------------------------------

Примери:
The auditor should consider performing tests of details of transactions to determine whether transactions have been properly recorded in accordance with company's stated accounting policies. Such tests may include cutoff tests and vouching.

Audit Work On Trade Debtors/Sales: Ascertainment Of Correct Cut Off
The auditor will need to be satisfied of correct cut-off. Without a correct cut-of, sales can be overstated hence the need to perform the following cut off tests:
1.0 For the last invoices issued during the year and which have been included in the debtors;

* the goods have been despatched;
* the goods are not included in stock

2.0 All good dispatched prior to the year end have been invoiced and included in debtors;

3.0 No goods dispatched after the year end have been invoiced and included in debtors

[PDF] Глава трета. Използване на системен подход при одиторски проверки:
Независими тестове и *тестове за съответствие*:
Определяне на мерките за вътрешен контрол не е процес, затрудняващ одитора, но най-важният въпрос е дали тези мерки са приложени в практиката и дали са спазвани през определения период. За да се провери това, одиторът трябва да извърши *тест за съответствие* в системата. Основната цел, с която се предприема този тест, е да установи дали контролните процедури функционират на практика. След теста получените данни се документират, за да послужат за по-нататъшна одиторска работа и оценка....

Такова наименование са приели на едно място. Предлагам по-прост вариант за превод: www.csd.bg/fileSrc.php?id=260



--------------------------------------------------
Note added at 7 hrs (2010-01-17 21:47:03 GMT)
--------------------------------------------------

Андрей: Моят отг.е в резултат на разходка в google,с цел да оредели какво е "налягано под текста". Мисля, че тези тестове прилягат добре на контекста. Колкото до compliance test=тест за съответствие, по принцип- да, но все пак има мн. начини да се преведе нщ. А как е най-добре и кой е преводът с най-голяма популярност е отделен въпрос. Така че не Ви разбирам и приемам забележката.

успех!

--------------------------------------------------
Note added at 17 mins (2010-01-17 14:55:30 GMT)
--------------------------------------------------

Cut-off test

A cut-off test is a type of evidence gathering activity performed by auditors during the substantive testing stage. In particular, the cut-off test gathers evidence that transactions are recorded in the period to which they refer.

A cut off test, depending on its direction, provides evidence as to two types of misstatement, namely:
a misstatement relating to completeness, where an economic event that occurs in the financial period being audited (i.e. up to and including the cut-off date) is recorded in the related account balance in the subsequent accounting period.
a misstatement relating to validity, where an economic event that occurs in the period following the period being audited (i.e. after the cut-off date) is recorded in the related account balance in the period being audited.

A simple example in relation to accounts receivable and related sales transactions is as follows. On the cut-off date (which may be the balance date or an earlier date) the auditor obtains details (including details of the sequential identification number, customer name, product description and quantity delivered) of the last delivery advice to be issued on the cut-off date by physically examining the source documents at the close of business.

If the auditor needs evidence as to the completeness of accounts receivable and related sales transactions, then subsequent to the cut-off date the auditor selects a number of delivery advices with identification numbers before or including the number of the last delivery advice issued on cut-off date. The details on the delivery advices (as noted above) are traced to the relevant sales invoices and then to the accounts receivable records to ensure that the sales have been included in the accounting records on or before the cut-off date. In addition, the auditor selects a sample of sales invoices recorded in accounts receivable records in the first few days of the month following the cut-off date. All invoices selected should refer to delivery advices with identification numbers after the number of the last delivery advice issued on the cut-off date. Refer to example.

If the auditor needs evidence as to the validity of accounts receivable the auditor selects a number of sales invoices recorded in accounts receivable records in the last few days up to and including the cut-off date. Each one of the invoices selected should refer to delivery advices having an identification number before (or the same as) the number of the last delivery advice issued on cut-off date. In addition, the auditor selects a number of delivery advices with identification numbers after the number of the last delivery advice issued on cut-off date. Details on the delivery advices (including customer name, product description and quantity delivered) are traced to the relevant sales invoices and then to the accounts receivable records to ensure the sales have been included in accounts receivable records after cut-off date.Refer to example.

Auditors perform cut-off tests for all major classes of transactions, either at balance date or, where substantive evidence is gathered prior to balance date, at an earlier cut-off date. (Refer to roll forward procedures

http://209.85.135.132/search?q=cache:jY4EzrvQksYJ:www.abrema...

--------------------------------------------------
Note added at 19 hrs (2010-01-18 09:51:27 GMT)
--------------------------------------------------

Разграничаване на периодите – сделките, операциите и събитията са били отчетени в отчетния период, за който се отнасят.

http://www.odit.info/?s=6&i=119213&f=1