UNIX
A multi-user, multi-tasking operating system that is used widely as
the master control program in workstations and especially servers.
Unqualified
An audit opinion that the financial statements are in conformity
with U.S. GAAP.
Unsafe work conditions
Failure to meet safety requirements needed to perform one’s
job duties.
Update
If an auditor notices events that affect financial statements
on which an audit report has been issued, they are considered when
updating the report on the prior statements. If those statements are
changed, the report says they have been restated and expresses the
appropriate opinion. If an updated opinion differs from the previous
opinion, an explanatory paragraph preceding the opinion paragraph
explains that the report has been updated, discloses the date and
type of opinion previously expressed, and events that caused the revision.
Uploading
The process of electronically sending computerized information from
one computer to another computer. Most often, the transfer is from
a smaller computer to a larger one.
Utility programs
Specialized system software used to perform particular computerized
functions and routines that are frequently required during normal
processing. Examples include sorting, backing up and erasing data.
Utility software
Computer programs provided by a computer hardware manufacturer or
software vendor and used in running the system. This technique can
be used to examine processing activities; to test programs, system
activities and operational procedures; to evaluate data file activity;
and, to analyze job accounting data.
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