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Code review (sometimes referred to as peer review) is a software quality assurance activity in which one or more people examine the source code of a computer program, either after implementation or during the development process. The persons performing the checking, excluding the author, are called "reviewers".
Code reviewing software is computer software that helps humans find flaws in program source code and therefore assure the quality of the source code. [1] It can be divided into two categories: Automated code review software checks source code against a predefined set of rules and produces reports.
The Accounting Review, launched in 1926 by William Andrew Paton, [7] is one of the oldest academic journals in accounting. [8] [9] The American Association of University Instructors of Accounting, which later became the American Accounting Association, originally proposed that the association publish a Quarterly Journal of Accountics, but the proposal did not see fruition, and The Accounting ...
A chart of accounts (COA) is a list of financial accounts and reference numbers, grouped into categories, such as assets, liabilities, equity, revenue and expenses, and used for recording transactions in the organization's general ledger.
[2] [3] With automation, software tools provide assistance with the code review and inspection process. The review program or tool typically displays a list of warnings (violations of programming standards). A review program can also provide an automated or a programmer-assisted way to correct the issues found.
The auditor must state in the auditor's report whether the financial statements are presented in accordance with generally accepted accounting principles. The auditor must identify in the auditor's report those circumstances in which such principles have not been consistently observed in the current period in relation to the preceding period.
Review of Interim Financial Information full-text: March 1979 25: The Relationship of Generally Accepted Auditing Standards to Quality Control Standards full-text: November 1979 26: Association with Financial Statements full-text: November 1979 27: Supplementary Information Required by the Financial Accounting Standards Board full-text ...
The Accounting Review. "The principles accepted would not need to be restrictive, except in the sense that any proper practice restricts departure from it. They should deal more with fundamental methods of expressing accounting facts than with the extent of "disclosures" in published statements."