#auditing
- ACCA — Global acronym for the 'Association of Chartered Certified Accountants', the international body for professional certified accountants headquartered in the UK. The term designates both the international organization and the elite professional qualification obtained after passing a complex series of specialized exams (audit, financial management, taxation).
- Auditing — The act of auditing and its result; the formal process through which the examination and evaluation of an activity, or a financial or operational system, is carried out. Auditing represents the sequence of technical stages executed by a specialist to certify compliance.