(ASYCUDA is a computerised customs management system which covers most foreign trade procedures. The system handles manifests and customs declarations, accounting procedures, transit and More…
(An acronym of the French and English words ‘Admission Temporaire/Temporary Admission.’; ATA; ATA / ժամանակավոր թույլտվություն; ATA) აღნიშნული შემოკლება, ფრანგულიდან და ინგლისურიდან More…
(An international Customs document which, issued under the terms of the ATA Convention, and the Istanbul Convention incorporates an internationally valid guarantee and may be used, in lieu More…
(Producing a desired outcome. An audit procedure is effective if the evidence supports a correct conclusion.; Wirksamkeit der Prüfung; ստուգման/աուդիտի էֆեկտիվություն; აუდიტის ეფექტურობა) More…
(The ratio of the audit evidence produced to audit resources used.; Effizienz der Prüfung; ստուգման/աուդիտի արդյունավետություն; აუდიტის ეფექტიანობა) მოპოვებული აუდიტის მტკიცებულებისა და More…
(The activities covered by an internal audit, which may include, when appropriate: Audit objectives; Nature and extent of auditing procedures performed; Time period audited ; Related More…
(Any individual, unit, or activity of the organization that is audited.; geprüfte Stelle; ստուգվող/աուդիտի ենթարկվող; აუდიტის ობიექტი) ნებისმიერი პირი, ორგანიზაციული ერთეული ან ორგანიზაციის More…
(A term generally used to describe the arrangement of a taxpayer's affairs that is intended to reduce his tax liability and that although the arrangement could be strictly legal it is More…
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