What do we mean by the term Subject Matter? It is frequently used. But i am unable to understnd what the term means to convey

4 answers

Ravi Staff March 11, 2019

Subject Matter means things which we are checking, which are center of discussion, things for which whole process is conducted.
Like in audit financial statements are subject matter on which examination is conducted 

#1

Could you please give more examples of subject matter? Does it include documents, invoices, etc which we are going to check?
Also what do we mean by subject matter information?
 

#2
Ravi Staff March 12, 2019

this term is used in PSUs while explaining elements of audit, and there it means financial, performance, productive statements which we are going to check and report on

#3
Ravi Staff March 12, 2019

this term is used in PSUs while explaining elements of audit, and there it means financial, performance, productive statements which we are going to check and report on.
subject information means — audit report / examination report
please see this PSU amendment lecture on youtube

#4

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