Os yw o unrhyw gymorth, daw'r canlynol o wefan sy'n
rhoi gwybodaeth ar gyfer cwrs i gyfrifwyr, ynghylch 'Auditing practice and
procedure'.
"Types of analytical procedure
Substantive analytical procedures include:
- trend analysis (e.g., graphical time series and
regression analysis);
- ratio analysis; and
- reasonableness tests (also called ‘proof
in total’)."
Y cwbl sydd eisiau nawr yw cael gwybod beth yn
uniong yw 'reasonableness tests' a sut mae cyfieithu'r term i'r
Gymraeg!
Claire
----- Original Message -----
Sent: Thursday, May 18, 2006 1:44 PM
Subject: proof in total check
Dyma'r darn ond does dim syniad gyda fi beth yw 'proff in total
check'
yn ei olygu.
"The revised form also includes a 'proof in total
check' for councils
demonstrating the relationship between cash balances and
the council's
overall balances which should aid the efficient completion of
audits."
Diolch
Muiris
