Below you may see the glossary of International Standards on Auditing. Those terms are considered to be the most well-known and appreciated terms in the field of international financial reporting, international auditing, finance. Access controls—Procedures designed to restrict access to on-line terminal devices, programs and data. Specifically, such procedures are designed to prevent or detect: a Unauthorized access to on-line terminal devices, programs and data; b Entry of unauthorized transactions; c Unauthorized changes to data files; d The use of computer programs by unauthorized personnel; and e The use of computer programs that have not been authorized. Accounting estimate—An approximation of a monetary amount in the absence of a precise means of measurement.
Official website of the Federal tax service of the Russian Federation. Weisberg V. Zahar'in V. Zahozhay V. Sistema nalogooblozheniya i nalogovaya politika: Ucheb. I DOP.
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