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What is an audit? Detailed answer

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What is an audit?

This is financial analysis, accounting control, audit of the financial and economic activities of the company. The audit is carried out at the request of the company by qualified specialists, as a rule, independent services (audit services).

Author: Mendeleev V.A.

 Random interesting fact from the Great Encyclopedia:

How are lakes formed?

Lakes are bodies of water remote from the sea that have filled depressions on the surface of the Earth. These depressions are called basins. Lakes are formed as a result of water flowing into low places. The lakes are replenished mainly by rain and melting snow. Water enters the lake basin with streams, small and large rivers, underground springs and groundwater. Lake basins are formed in several ways. Some lakes are the result of a break and deformation of the earth's crust.

Lake Superior in North America is an example of such a lake. Sometimes lakes are created by volcanoes. Lava flow can block the flow of water into valleys and form a pool. Sometimes the crater of an extinct volcano is filled with water. Crater Lake in southern Oregon is an example of such a lake. Many lakes occupy basins formed by glacial erosion. All the Great Lakes, except Lake Superior and Lake Winnipeg in Canada, are examples of lakes of glacial origin. On the coasts, waves and coastal currents sometimes cut off narrow sea bays from the sea and eventually form lakes from bays and estuaries.

Sometimes the main course of a river can build its own valley by depositing sediment (mud and soil) during flooding. As a result, the tributary valleys fill up and form lakes. Where there is limestone under the soil, groundwater dissolves and carries it away, creating large underground spaces from which lake basins are formed.

Florida has many lakes of this type. Lakes can also be created artificially. If a dam is built on a river, it will block the flow of water and form a lake. Lake Mead was created when the Hoover Dam was built on the Colorado River.

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Latest news of science and technology, new electronics:

Machine for thinning flowers in gardens 02.05.2024

In modern agriculture, technological progress is developing aimed at increasing the efficiency of plant care processes. The innovative Florix flower thinning machine was presented in Italy, designed to optimize the harvesting stage. This tool is equipped with mobile arms, allowing it to be easily adapted to the needs of the garden. The operator can adjust the speed of the thin wires by controlling them from the tractor cab using a joystick. This approach significantly increases the efficiency of the flower thinning process, providing the possibility of individual adjustment to the specific conditions of the garden, as well as the variety and type of fruit grown in it. After testing the Florix machine for two years on various types of fruit, the results were very encouraging. Farmers such as Filiberto Montanari, who has used a Florix machine for several years, have reported a significant reduction in the time and labor required to thin flowers. ... >>

Advanced Infrared Microscope 02.05.2024

Microscopes play an important role in scientific research, allowing scientists to delve into structures and processes invisible to the eye. However, various microscopy methods have their limitations, and among them was the limitation of resolution when using the infrared range. But the latest achievements of Japanese researchers from the University of Tokyo open up new prospects for studying the microworld. Scientists from the University of Tokyo have unveiled a new microscope that will revolutionize the capabilities of infrared microscopy. This advanced instrument allows you to see the internal structures of living bacteria with amazing clarity on the nanometer scale. Typically, mid-infrared microscopes are limited by low resolution, but the latest development from Japanese researchers overcomes these limitations. According to scientists, the developed microscope allows creating images with a resolution of up to 120 nanometers, which is 30 times higher than the resolution of traditional microscopes. ... >>

Air trap for insects 01.05.2024

Agriculture is one of the key sectors of the economy, and pest control is an integral part of this process. A team of scientists from the Indian Council of Agricultural Research-Central Potato Research Institute (ICAR-CPRI), Shimla, has come up with an innovative solution to this problem - a wind-powered insect air trap. This device addresses the shortcomings of traditional pest control methods by providing real-time insect population data. The trap is powered entirely by wind energy, making it an environmentally friendly solution that requires no power. Its unique design allows monitoring of both harmful and beneficial insects, providing a complete overview of the population in any agricultural area. “By assessing target pests at the right time, we can take necessary measures to control both pests and diseases,” says Kapil ... >>

Random news from the Archive

The composition of the intestinal microflora 06.05.2016

In 95% of people, 14 main groups of microbes are represented in the intestinal microflora, which make up the "core" of the human microbiome. This conclusion was reached by the authors of two international studies: one led by Professor Jeroen Raes from the University of Leuven (Belgium), and the second led by Dr. Alexandra Zhernakova from the University of Groningen (Netherlands).

The methodology for both studies was the same: volunteers (1106 in Belgium and 1135 in the Netherlands) gave stool samples, blood tests, completed a detailed questionnaire about their health and lifestyle, and also underwent some additional medical tests. Analysis of the collected data allowed scientists to identify 600 groups of microbes that inhabit the bodies of people, of which 14, as mentioned above, turned out to be practically a common "core".

Comparison of the composition of the microflora with the results of other tests also gave interesting results. Previously, it was thought that the composition of the human microflora is influenced mainly by such factors as whether a person was born naturally or by caesarean section, the duration of his breastfeeding and body mass index. However, it has now turned out that these factors together have only 20% of the impact on the diversity of microbes living in our intestines.

The key factors turned out to be quite different. These are the medications we take - including heartburn medications, antibiotics and statins - the efficiency of our breathing, stool consistency and age.

Both research teams set out to find one key factor that would serve as a good indicator of the overall health of our microbiome. The results were different. The first, "Belgian" group found a correlation between this indicator and the rate of passage of feces through the intestines, i.e., stool. The second, "Dutch" team identified another factor: it is the protein chromogranin A, which signals the stressful activation of the nervous and endocrine systems of the body. Its reduced concentration in human blood corresponds to a more diverse microflora, the scientists write.

In any case, these new data force us to reconsider the existing ideas about the composition of the microbiome of our body and what factors influence it. The discoveries made are of great importance for practical medicine.

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