audit cycle Definition | Business Dictionaries from AllBusiness.com

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Business Definition for: audit cycle

audit cycle

period of time in which the accountant conducts audit procedures. Different parts of the audit may be carried out at different times. For example, inventory may be counted in November while accounts receivable confirmation may be conducted in December. The audit cycle also relates to when a particular business unit is examined. For instance, Production Department X may be examined once a year, while Production Department Y is audited biyearly.

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