Interim Audit, Interim Statement, Interleaving, Interlocking Directorates

Interim Audit, Interim Statement, Interleaving, Interlocking Directorates :

Interim Audit : A security of a company’s financial records for a period that is not the end of financial year. Such an audit may be conducted before issuing an internal statement or in anticipation of the annual audit.

Interim Statement : A financial statement which covers a part of the year such as a quarterly report. These reports normally do not give any details and precision as the annual report but serve primarily as a means to keep shareholders apprised of company activities and performance.

Interleaving : A process that instructs the computer to switch between applications which enables to run the programme simultaneously such as printing in the background while accepting new data entered in the foreground.

Interlocking Directorates : A statement of two or more companies who have one or more members common in their board of directors

Interim Audit

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