Inquiries occurring at the beginning of the audit process Preliminaries consist of auditor inquiry of the client's management and employees concerning general information about the entity Questions should address the nature of the entity's operations, its organizational structure, its financial control system, and the existence of electronic data processing applications
Initial set up costs which include items such as site protection, local authority application, skips, signage, site management etc
All the leaves of a book which precede the main text e g the title-page, table of contents, preface
A preliminary is something that you do at the beginning of an activity, often as a form of preparation. A background check is normally a preliminary to a presidential appointment
A preliminary is the first part of a competition to see who will go on to the main competition. The winner of each preliminary goes through to the final. happening before something that is more important, often in order to prepare for it (préliminaire, from praeliminaris, from limen )
That which precedes the main discourse, work, design, or business; something introductory or preparatory; as, the preliminaries to a negotiation or duel; to take one's preliminaries the year before entering college
Introductory, preparatory, preceding, or leading up to the main matter of business: e g , a preliminary injunction is one that precedes the issuance of a permanent injunction
Preliminary activities or discussions take place at the beginning of an event, often as a form of preparation. Preliminary results show the Republican party with 11 percent of the vote Preliminary talks on the future of the bases began yesterday
Introductory; previous; preceding the main discourse or business; prefatory; as, preliminary observations to a discourse or book; preliminary articles to a treaty; preliminary measures; preliminary examinations
something that serves as a preceding event or introduces what follows; "training is a necessary preliminary to employment"; "drinks were the overture to dinner"