版权说明:本文档由用户提供并上传,收益归属内容提供方,若内容存在侵权,请进行举报或认领
文档简介
2007年国际审计准则词汇表
GLOSSARYOFTERMS1
(December2006)
Accesscontrols—Proceduresdesignedtorestrictaccesstoon-lineterminaldevices,
programsanddata.Accesscontrolsconsistof“userauthentication”and“user
authorization.”“Userauthentication”typicallyattemptstoidentifyauserthrough
uniquelogonidentifications,passwords,accesscardsorbiometricdata.“User
authorization”consistsofaccessrulestodeterminethecomputerresourceseachuser
mayaccess.Specifically,suchproceduresaredesignedtopreventordetect:
(a)Unauthorizedaccesstoon-lineterminaldevices,programsanddata;
(b)Entryofunauthorizedtransactions;
(c)Unauthorizedchangestodatafiles;
(d)Theuseofcomputerprogramsbyunauthorizedpersonnel;and
(e)Theuseofcomputerprogramsthathavenotbeenauthorized.
Accountingestimate—Anapproximationoftheamountofanitemintheabsenceofa
precisemeansofmeasurement.
Accountingrecords—Generallyincludetherecordsofinitialentriesandsupporting
records,suchaschecksandrecordsofelectronicfundtransfers;invoices;contracts;the
generalandsubsidiaryledgers;journalentriesandotheradjustmentstothefinancial
statementsthatarenotreflectedinformaljournalentries;andrecordssuchaswork
sheetsandspreadsheetssupportingcostallocations,computations,reconciliationsand
disclosures.
Adverseopinion—(seeModifiedauditor’sreport)
Agreed-uponproceduresengagement—Anengagementinwhichanauditorisengaged
tocarryoutthoseproceduresofanauditnaturetowhichtheauditorandtheentityand
anyappropriatethirdpartieshaveagreedandtoreportonfactualfindings.The
recipientsofthereportformtheirownconclusionsfromthereportbytheauditor.The
reportisrestrictedtothosepartiesthathaveagreedtotheprocedurestobeperformed
sinceothers,unawareofthereasonsfortheproceduresmaymisinterprettheresults.
Analyticalprocedures—Evaluationsoffinancialinformationmadebyastudyof
plausiblerelationshipsamongbothfinancialandnon-financialdata.Analytical
proceduresalsoencompasstheinvestigationofidentifiedfluctuationsandrelationships
1Inthecaseofpublicsectorengagements,thetermsinthisglossaryshouldbereadasreferringtotheir
publicsectorequivalents.
WhereaccountingtermshavenotbeendefinedinthepronouncementsoftheInternationalAuditingand
AssuranceStandardsBoard,referenceshouldbemadetotheGlossaryofTermspublishedbythe
InternationalAccountingStandardsBoard.
GLOSSARYOFTERMS
139GLOSSARY
GLOSSARY
thatareinconsistentwithotherrelevantinformationordeviatesignificantlyfrom
predictedamounts.
Annualreport—Adocumentissuedbyanentity,ordinarilyonanannualbasis,which
includesitsfinancialstatementstogetherwiththeauditor’sreportthereon.
Anomalouserror—(seeAuditsampling)
Applicablefinancialreportingframework—Thefinancialreportingframeworkadopted
bymanagementinpreparingthefinancialstatementsthattheauditorhasdeterminedis
acceptableinviewofthenatureoftheentityandtheobjectiveofthefinancial
statements,orthatisrequiredbylaworregulations.
Applicationcontrolsininformationtechnology—Manualorautomatedproceduresthat
typicallyoperateatabusinessprocesslevel.Applicationcontrolscanbepreventativeor
detectiveinnatureandaredesignedtoensuretheintegrityoftheaccountingrecords.
Accordingly,applicationcontrolsrelatetoproceduresusedtoinitiate,record,process
andreporttransactionsorotherfinancialdata.
Appropriateness—Themeasureofthequalityofevidence,thatis,itsrelevanceand
reliabilityinprovidingsupportfor,ordetectingmisstatementsin,theclassesof
transactions,accountbalances,anddisclosuresandrelatedassertions.
Assertions—Representationsbymanagement,explicitorotherwise,thatareembodied
inthefinancialstatements.
Assess—Analyzeidentifiedrisksoftoconcludeontheirsignificance.“Assess,”by
convention,isusedonlyinrelationtorisk.(alsoseeEvaluate)
Assistants—Personnelinvolvedinanindividualauditotherthantheauditor.
Association—(seeAuditorassociationwithfinancialinformation)
Assurance—(seeReasonableassurance)
Assuranceengagement—Anengagementinwhichapractitionerexpressesaconclusion
designedtoenhancethedegreeofconfidenceoftheintendedusersotherthanthe
responsiblepartyabouttheoutcomeoftheevaluationormeasurementofasubject
matteragainstcriteria.Theoutcomeoftheevaluationormeasurementofasubject
matteristheinformationthatresultsfromapplyingthecriteria(alsoseeSubjectmatter
information).Underthe“InternationalFrameworkforAssuranceEngagements”there
aretwotypesofassuranceengagementapractitionerispermittedtoperform:a
reasonableassuranceengagementandalimitedassuranceengagement.
Reasonableassuranceengagement—Theobjectiveofareasonableassurance
engagementisareductioninassuranceengagementrisktoanacceptablylowlevel
inthecircumstancesoftheengagementasthebasisforapositiveformof
expressionofthepractitioner’sconclusion.
Limitedassuranceengagement—Theobjectiveofalimitedassuranceengagement
isareductioninassuranceengagementrisktoalevelthatisacceptableinthe
GLOSSARYOFTERMS
GLOSSARY140
circumstancesoftheengagement,butwherethatriskisgreaterthanfora
reasonableassuranceengagement,asthebasisforanegativeformofexpressionof
thepractitioner’sconclusion.
Assuranceengagementrisk—Theriskthatthepractitionerexpressesaninappropriate
conclusionwhenthesubjectmatterinformationismateriallymisstated.
Attendance—Beingpresentduringallorpartofaprocessbeingperformedbyothers;
forexample,attendingphysicalinventorytakingwillenabletheauditortoinspect
inventory,toobservecomplianceofmanagement’sprocedurestocountquantitiesand
recordsuchcountsandtotest-countquantities.
Auditdocumentation—Therecordofauditproceduresperformed,2relevantaudit
evidenceobtained,andconclusionstheauditorreached(termssuchas“workingpapers”
or“workpapers”arealsosometimesused).
Auditevidence—Alloftheinformationusedbytheauditorinarrivingattheconclusions
onwhichtheauditopinionisbased.Auditevidenceincludestheinformationcontained
intheaccountingrecordsunderlyingthefinancialstatementsandotherinformation.
Auditfirm—(seeFirm)
Auditmattersofgovernanceinterest—Thosemattersthatarisefromtheauditof
financialstatementsand,intheopinionoftheauditor,arebothimportantandrelevantto
thosechargedwithgovernanceinoverseeingthefinancialreportinganddisclosure
process.Auditmattersofgovernanceinterestincludeonlythosemattersthathavecome
totheattentionoftheauditorasaresultoftheperformanceoftheaudit.
Auditoffinancialstatements—Theobjectiveofanauditoffinancialstatementsisto
enabletheauditortoexpressanopinionwhetherthefinancialstatementsareprepared,
inallmaterialrespects,inaccordancewithanapplicablefinancialreportingframework.
Anauditoffinancialstatementsisanassuranceengagement(seeAssurance
engagement).
Auditopinion—(seeOpinion)
Auditrisk—Auditriskistheriskthattheauditorexpressesaninappropriateaudit
opinionwhenthefinancialstatementsaremateriallymisstated.Auditriskisafunction
oftheriskofmaterialmisstatement(orsimply,the“riskofmaterialmisstatement”)(i.e.,
theriskthatthefinancialstatementsaremateriallymisstatedpriortoaudit)andtherisk
thattheauditorwillnotdetectsuchmisstatement(“detectionrisk”).Theriskofmaterial
misstatementhastwocomponents:inherentriskandcontrolrisk(asdescribedatthe
assertionlevelbelow).Detectionriskistheriskthattheauditor’sprocedureswillnot
detectamisstatementthatexistsinanassertionthatcouldbematerial,individuallyor
whenaggregatedwithothermisstatements.
2Auditproceduresperformedincludeauditplanning,asaddressedinISA300,“PlanninganAuditof
FinancialStatements.”
GLOSSARYOFTERMS
141GLOSSARY
GLOSSARY
Inherentrisk—Inherentriskisthesusceptibilityofanassertiontoamisstatement,
thatcouldbematerial,individuallyorwhenaggregatedwithothermisstatements
assumingthattherewerenorelatedinternalcontrols.
Controlrisk—Controlriskistheriskthatamisstatementthatcouldoccurinan
assertionandthatcouldbematerial,individuallyorwhenaggregatedwithother
misstatements,willnotbepreventedordetectedandcorrectedonatimelybasisby
theentity’sinternalcontrol.
Auditsampling—Theapplicationofauditprocedurestolessthan100%ofitemswithin
anaccountbalanceorclassoftransactionssuchthatallsamplingunitshaveachanceof
selection.Thiswillenabletheauditortoobtainandevaluateauditevidenceaboutsome
characteristicoftheitemsselectedinordertoformorassistinformingaconclusion
concerningthepopulationfromwhichthesampleisdrawn.Auditsamplingcanuse
eitherastatisticaloranon-statisticalapproach.
Anomalouserror—Anerrorthatarisesfromanisolatedeventthathasnotrecurred
otherthanonspecificallyidentifiableoccasionsandisthereforenotrepresentative
oferrorsinthepopulation.
Confidencelevels—Themathematicalcomplementsofsamplingrisk.
Expectederror—Theerrorthattheauditorexpectstobepresentinthepopulation.
Non-samplingrisk—Arisesfromfactorsthatcausetheauditortoreachanerroneous
conclusionforanyreasonnotrelatedtothesizeofthesample.Forexample,most
auditevidenceispersuasiveratherthanconclusive,theauditormightuse
inappropriateprocedures,ortheauditormightmisinterpretevidenceandfailto
recognizeanerror.
Non-statisticalsampling—Anysamplingapproachthatdoesnothavethe
characteristicsofstatisticalsampling.
Population—Theentiresetofdatafromwhichasampleisselectedandabout
whichtheauditorwishestodrawconclusions.Apopulationmaybedividedinto
strata,orsub-populations,witheachstratumbeingexaminedseparately.Theterm
populationisusedtoincludethetermstratum.
Samplingrisk—Arisesfromthepossibilitythattheauditor’sconclusion,basedona
samplemaybedifferentfromtheconclusionreachediftheentirepopulationwere
subjectedtothesameauditprocedure.
Samplingunit—Theindividualitemsconstitutingapopulation,forexamplechecks
listedondepositslips,creditentriesonbankstatements,salesinvoicesordebtors’
balances,oramonetaryunit.
Statisticalsampling—Anyapproachtosamplingthathasthefollowing
characteristics:
(a)Randomselectionofasample;and
GLOSSARYOFTERMS
GLOSSARY142
(b)Useofprobabilitytheorytoevaluatesampleresults,includingmeasurement
ofsamplingrisk.
Stratification—Theprocessofdividingapopulationintosubpopulations,eachof
whichisagroupofsamplingunitswhichhavesimilarcharacteristics(often
monetaryvalue).
Tolerableerror—Themaximumerrorinapopulationthattheauditoriswillingto
accept.
Totalerror—Eithertherateofdeviationortotalmisstatement.
Auditor—Theengagementpartner.Theterm“auditor”isusedtodescribeeitherthe
engagementpartnerortheauditfirm.Whereitappliestotheengagementpartner,it
describestheobligationsorresponsibilitiesoftheengagementpartner.Suchobligations
orresponsibilitiesmaybefulfilledbyeithertheengagementpartneroramemberofthe
auditteam.Whereitisexpresslyintendedthattheobligationorresponsibilitybe
fulfilledbytheengagementpartner,theterm“engagementpartner”ratherthan“auditor”
isused.(Theterm“auditor”maybeusedwhendescribingrelatedservicesand
assuranceengagementsotherthanaudits.Suchreferenceisnotintendedtoimplythata
personperformingarelatedserviceorassuranceengagementotherthananauditneed
necessarilybetheauditoroftheentity’sfinancialstatements.)
Existingauditor—Theauditorofthefinancialstatementsofthecurrentperiod.
Externalauditor—Whereappropriatetheterm“externalauditor”isusedto
distinguishtheexternalauditorfromaninternalauditor.
Incomingauditor—Theauditorofthefinancialstatementsofthecurrentperiod,
whereeitherthefinancialstatementsofthepriorperiodhavebeenauditedby
anotherauditor(inthiscasetheincomingauditoralsoknownasasuccessor
auditor),ortheauditisaninitialauditengagement.
Internalauditor—Apersonperforminganinternalaudit.
Otherauditor—Anauditor,otherthantheprincipalauditor,withresponsibilityfor
reportingonthefinancialinformationofacomponent,whichisincludedinthe
financialstatementsauditedbytheprincipalauditor.Otherauditorsinclude
affiliatedfirms,whetherusingthesamenameornot,andcorrespondents,aswellas
unrelatedauditors.
Predecessorauditor—Theauditorwhowaspreviouslytheauditorofanentityand
whohasbeenreplacedbyanincomingauditor.
Principalauditor—Theauditorwithresponsibilityforreportingonthefinancial
statementsofanentitywhenthosefinancialstatementsincludefinancial
informationofoneormorecomponentsauditedbyanotherauditor.
Proposedauditor—Anauditorwhoisaskedtoreplaceanexistingauditor.
GLOSSARYOFTERMS
143GLOSSARY
GLOSSARY
Successorauditor—Anauditorreplacinganexistingauditor(alsoknownasan
incomingauditor).
Auditorassociationwithfinancialinformation—Anauditorisassociatedwithfinancial
informationwhentheauditorattachesareporttothatinformationorconsentstotheuse
oftheauditor’snameinaprofessionalconnection.
Comparatives—Comparativesinfinancialstatements,maypresentamounts(suchas
financialposition,resultsofoperations,cashflows)andappropriatedisclosuresofan
entityformorethanoneperiod,dependingontheframework.Theframeworksand
methodsofpresentationareasfollows:
(a)Correspondingfigureswhereamountsandotherdisclosuresforthepreceding
periodareincludedaspartofthecurrentperiodfinancialstatements,andare
intendedtobereadinrelationtotheamountsandotherdisclosuresrelatingtothe
currentperiod(referredtoas“currentperiodfigures”).Thesecorresponding
figuresarenotpresentedascompletefinancialstatementscapableofstanding
alone,butareanintegralpartofthecurrentperiodfinancialstatementsintended
tobereadonlyinrelationshiptothecurrentperiodfigures.
(b)Comparativefinancialstatementswhereamountsandotherdisclosuresforthe
precedingperiodareincludedforcomparisonwiththefinancialstatementsofthe
currentperiod,butdonotformpartofthecurrentperiodfinancialstatements.
Comparativefinancialstatements—(seeComparatives)
Compilationengagement—Anengagementinwhichaccountingexpertise,asopposed
toauditingexpertise,isusedtocollect,classifyandsummarizefinancialinformation.
Component—Adivision,branch,subsidiary,jointventure,associatedcompanyorother
entitywhosefinancialinformationisincludedinfinancialstatementsauditedbythe
principalauditor.
Componentofacompletesetoffinancialstatements—Theapplicablefinancialreporting
frameworkadoptedinpreparingthefinancialstatementsdetermineswhatconstitutesa
completesetoffinancialstatements.Componentsofacompletesetoffinancial
statementsinclude:asinglefinancialstatement,specifiedaccounts,elementsof
accountsoritemsinafinancialstatement.
Comprehensivebasisofaccounting—Acomprehensivebasisofaccountingcomprisesa
setofcriteriausedinpreparingfinancialstatementswhichappliestoallmaterialitems
andwhichhassubstantialsupport.
Computer-assistedaudittechniques—Applicationsofauditingproceduresusingthe
computerasanaudittool(alsoknownasCAATs).
Computerinformationsystems(CIS)environment—Existswhenacomputerofanytype
orsizeisinvolvedintheprocessingbytheentityoffinancialinformationof
significancetotheaudit,whetherthatcomputerisoperatedbytheentityorbyathird
party.
GLOSSARYOFTERMS
GLOSSARY144
Confidencelevels—(seeAuditsampling)
Confirmation—Aspecifictypeofinquirythatistheprocessofobtaininga
representationofinformationorofanexistingconditiondirectlyfromathirdparty.
Continuingauditor—(seeAuditor)
Controlactivities—Thosepoliciesandproceduresthathelpensurethatmanagement
directivesarecarriedout.Controlactivitiesareacomponentofinternalcontrol.
Controlenvironment—Includesthegovernanceandmanagementfunctionsandthe
attitudes,awarenessandactionsofthosechargedwithgovernanceandmanagement
concerningtheentity’sinternalcontrolanditsimportanceintheentity.Thecontrol
environmentisacomponentofinternalcontrol.
Controlrisk—(seeAuditrisk)
Corporategovernance—(seeGovernance)
Correspondingfigures—(seeComparatives)
Criteria—Thebenchmarksusedtoevaluateormeasurethesubjectmatterincluding,
whererelevant,benchmarksforpresentationanddisclosure.Criteriacanbeformalor
lessformal.Therecanbedifferentcriteriaforthesamesubjectmatter.Suitablecriteria
arerequiredforreasonablyconsistentevaluationormeasurementofasubjectmatter
withinthecontextofprofessionaljudgment.
Suitablecriteria—Exhibitthefollowingcharacteristics:
(a)Relevance:relevantcriteriacontributetoconclusionsthatassistdecisionmaking
bytheintendedusers.
(b)Completeness:criteriaaresufficientlycompletewhenrelevantfactorsthat
couldaffecttheconclusionsinthecontextoftheengagementcircumstances
arenotomitted.Completecriteriainclude,whererelevant,benchmarksfor
presentationanddisclosure.
(c)Reliability:reliablecriteriaallowreasonablyconsistentevaluationor
measurementofthesubjectmatterincluding,whererelevant,presentation
anddisclosure,whenusedinsimilarcircumstancesbysimilarlyqualified
practitioners.
(d)Neutrality:neutralcriteriacontributetoconclusionsthatarefreefrombias.
(e)Understandability:understandablecriteriacontributetoconclusionsthatare
clear,comprehensive,andnotsubjecttosignificantlydifferent
interpretations.
Currentperiodfigures—Amountsandotherdisclosuresrelatingtothecurrentperiod.
Database—Acollectionofdatathatissharedandusedbyanumberofdifferentusers
fordifferentpurposes.
GLOSSARYOFTERMS
145GLOSSARY
GLOSSARY
Dateofthefinancialstatements—Thedateoftheendofthelatestperiodcoveredbythe
financialstatements,whichisnormallythedateofthemostrecentbalancesheetinthe
financialstatementssubjecttoaudit.
Dateofapprovalofthefinancialstatements—Thedateonwhichthosewiththe
recognizedauthorityassertthattheyhavepreparedtheentity’scompletesetoffinancial
statements,includingtherelatednotes,andthattheyhavetakenresponsibilityforthem.
Insomejurisdictions,thelaworregulationidentifiestheindividualsorbodies(for
example,thedirectors)thatareresponsibleforconcludingthatacompletesetof
financialstatementshasbeenprepared,andspecifiesthenecessaryapprovalprocess.In
otherjurisdictions,theapprovalprocessisnotprescribedinlaworregulationandthe
entityfollowsitsownproceduresinpreparingandfinalizingitsfinancialstatementsin
viewofitsmanagementandgovernancestructures.Insomejurisdictions,finalapproval
ofthefinancialstatementsbyshareholdersisrequiredbeforethefinancialstatements
areissuedpublicly.Inthesejurisdictions,finalapprovalbyshareholdersisnot
necessaryfortheauditortoconcludethatsufficientappropriateauditevidencehasbeen
obtained.ThedateofapprovalofthefinancialstatementsforpurposesoftheISAsis
theearlierdateonwhichthosewiththerecognizedauthoritydeterminethatacomplete
setoffinancialstatementshasbeenprepared.
Dateoftheauditor’sreport—Thedateselectedbytheauditortodatethereportonthe
financialstatements.Theauditor’sreportisnotdatedearlierthanthedateonwhichthe
auditorhasobtainedsufficientappropriateauditevidenceonwhichtobasetheopinion
onthefinancialstatements.3Sufficientappropriateauditevidenceincludesevidencethat
theentity’scompletesetoffinancialstatementshasbeenpreparedandthatthosewith
therecognizedauthorityhaveassertedthattheyhavetakenresponsibilityforthem.
Datethefinancialstatementsareissued—Thedatethattheauditor’sreportandaudited
financialstatementsaremadeavailabletothirdparties,whichmaybe,inmany
circumstances,thedatethattheyarefiledwitharegulatoryauthority.
Detectionrisk—(seeAuditrisk)
Disclaimerofopinion—(seeModifiedauditor’sreport)
ElectronicDataInterchange(EDI)—Theelectronictransmissionofdocumentsbetween
organizationsinamachine-readableform.
Emphasisofmatterparagraph(s)—(seeModifiedauditor’sreport)
Employeefraud—Fraudinvolvingonlyemployeesoftheentitysubjecttotheaudit.
Encryption(cryptography)—Theprocessoftransformingprogramsandinformationinto
aformthatcannotbeunderstoodwithoutaccesstospecificdecodingalgorithms
(cryptographickeys).Forexample,theconfidentialpersonaldatainapayrollsystem
maybeencryptedagainstunauthorizeddisclosureormodification.Encryptioncan
3Inrarecircumstances,laworregulationalsoidentifiesthepointinthefinancialstatementreporting
processatwhichtheauditisexpectedtobecomplete.
GLOSSARYOFTERMS
GLOSSARY146
provideaneffectivecontrolforprotectingconfidentialorsensitiveprogramsand
informationfromunauthorizedaccessormodification.However,effectivesecurity
dependsuponpropercontrolsoveraccesstothecryptographickeys.
Engagementdocumentation—Therecordofworkperformed,resultsobtained,and
conclusionsthepractitionerreached(termssuchas“workingpapers”or“workpapers”
aresometimesused).Thedocumentationforaspecificengagementisassembledinan
engagementfile.
Engagementpartner—Thepartnerorotherpersoninthefirmwhoisresponsibleforthe
engagementanditsperformance,andforthereportthatisissuedonbehalfofthefirm,
andwho,whererequired,hastheappropriateauthorityfromaprofessional,legalor
regulatorybody.
Engagementletter—Anengagementletterdocumentsandconfirmstheauditor’s
acceptanceoftheappointment,theobjectiveandscopeoftheaudit,theextentofthe
auditor’sresponsibilitiestotheclientandtheformofanyreports.
Engagementqualitycontrolreview—Aprocessdesignedtoprovideanobjective
evaluation,beforethereportisissued,ofthesignificantjudgmentstheengagementteam
madeandtheconclusionstheyreachedinformulatingthereport.
Engagementqualitycontrolreviewer—Apartner,otherpersoninthefirm,suitably
qualifiedexternalperson,orateammadeupofsuchindividuals,withsufficientand
appropriateexperienceandauthoritytoobjectivelyevaluate,beforethereportisissued,
thesignificantjudgmentstheengagementteammadeandtheconclusionstheyreached
informulatingthereport.
Engagementteam—Allpersonnelperforminganengagement,includinganyexperts
contractedbythefirminconnectionwiththatengagement.
Entity’sriskassessmentprocess—Acomponentofinternalcontrolthatistheentity’s
processforidentifyingbusinessrisksrelevanttofinancialreportingobjectivesand
decidingaboutactionstoaddressthoserisks,andtheresultsthereof.
Environmentalmatters—
(a)Initiativestoprevent,abate,orremedydamagetotheenvironment,ortodeal
withconservationofrenewableandnon-renewableresources(suchinitiatives
mayberequiredbyenvironmentallawsandregulationsorbycontract,orthey
maybeundertakenvoluntarily);
(b)Consequencesofviolatingenvironmentallawsandregulations;
(c)Consequencesofenvironmentaldamagedonetoothersortonaturalresources;
and
(d)Consequencesofvicariousliabilityimposedbylaw(forexample,liabilityfor
damagescausedbypreviousowners).
GLOSSARYOFTERMS
147GLOSSARY
GLOSSARY
Environmentalperformancereport—Areport,separatefromthefinancialstatements,in
whichanentityprovidesthirdpartieswithqualitativeinformationontheentity’s
commitmentstowardstheenvironmentalaspectsofthebusiness,itspoliciesandtargets
inthatfield,itsachievementinmanagingtherelationshipbetweenitsbusinessprocesses
andenvironmentalrisk,andquantitativeinformationonitsenvironmentalperformance.
Environmentalrisk—Incertaincircumstances,factorsrelevanttotheassessmentof
inherentriskforthedevelopmentoftheoverallauditplanmayincludetheriskof
materialmisstatementofthefinancialstatementsduetoenvironmentalmatters.
Error—Anunintentionalmisstatementinfinancialstatements,includingtheomissionof
anamountoradisclosure.
Evaluate—Identifyandanalyzetherelevantissues,includingperformingfurther
proceduresasnecessary,tocometoaspecificconclusiononamatter.“Evaluation,”by
convention,isusedonlyinrelationtoarangeofmatters,includingevidence,theresults
ofproceduresandtheeffectivenessofmanagement’sresponsetoarisk.(alsosee
Assess)
Existingauditor—(seeAuditor)
Expectederror—(seeAuditsampling)
Experiencedauditor—Anindividual(whetherinternalorexternaltothefirm)whohasa
reasonableunderstandingof(a)auditprocesses,(b)ISAsandapplicablelegaland
regulatoryrequirements,(c)thebusinessenvironmentinwhichtheentityoperates,and
(d)auditingandfinancialreportingissuesrelevanttotheentity’sindustry.
Expert—Apersonorfirmpossessingspecialskill,knowledgeandexperienceina
particularfieldotherthanaccountingandauditing.
Externalaudit—Anauditperformedbyanexternalauditor.
Externalauditor—(seeAuditor)
Externalconfirmation—Theprocessofobtainingandevaluatingauditevidencethrough
adirectcommunicationfromathirdpartyinresponsetoarequestforinformationabout
aparticularitemaffectingassertionsmadebymanagementinthefinancialstatements.
Fairvalue—Theamountforwhichanassetcouldbeexchanged,oraliabilitysettled,
betweenknowledgeable,willingpartiesinanarm’slengthtransaction.
Financialstatements—Astructuredrepresentationofthefinancialinformation,which
ordinarilyincludesaccompanyingnotes,derivedfromaccountingrecordsandintended
tocommunicateanentity’seconomicresourcesorobligationsatapointintimeorthe
changesthereinforaperiodoftimeinaccordancewithafinancialreportingframework.
Thetermcanrefertoacompletesetoffinancialstatements,b
温馨提示
- 1. 本站所有资源如无特殊说明,都需要本地电脑安装OFFICE2007和PDF阅读器。图纸软件为CAD,CAXA,PROE,UG,SolidWorks等.压缩文件请下载最新的WinRAR软件解压。
- 2. 本站的文档不包含任何第三方提供的附件图纸等,如果需要附件,请联系上传者。文件的所有权益归上传用户所有。
- 3. 本站RAR压缩包中若带图纸,网页内容里面会有图纸预览,若没有图纸预览就没有图纸。
- 4. 未经权益所有人同意不得将文件中的内容挪作商业或盈利用途。
- 5. 人人文库网仅提供信息存储空间,仅对用户上传内容的表现方式做保护处理,对用户上传分享的文档内容本身不做任何修改或编辑,并不能对任何下载内容负责。
- 6. 下载文件中如有侵权或不适当内容,请与我们联系,我们立即纠正。
- 7. 本站不保证下载资源的准确性、安全性和完整性, 同时也不承担用户因使用这些下载资源对自己和他人造成任何形式的伤害或损失。
最新文档
- 二零二五版工厂承包产品质量监控与售后服务协议3篇
- 2025年度食品加工设备抵押租赁协议4篇
- 2025年私募基金财产代持及投资退出协议3篇
- 2025年度茶艺馆品牌授权合作协议4篇
- 2025版绿化苗木生物多样性保护合作协议3篇
- 2025年度冷链运输临时驾驶员用工合同4篇
- 二零二五版股权激励计划执行补充协议3篇
- 2025版跨境电商临时运输合同4篇
- 2025年消防报警系统全面升级与维保合同3篇
- 二零二五年租赁合同借款保证条款执行要点分析3篇
- 【公开课】同一直线上二力的合成+课件+2024-2025学年+人教版(2024)初中物理八年级下册+
- 高职组全国职业院校技能大赛(婴幼儿照护赛项)备赛试题库(含答案)
- 2024年公安部直属事业单位招聘笔试参考题库附带答案详解
- NB-T 47013.15-2021 承压设备无损检测 第15部分:相控阵超声检测
- 装饰工程施工技术ppt课件(完整版)
- SJG 05-2020 基坑支护技术标准-高清现行
- 汽车维修价格表
- 司炉岗位应急处置卡(燃气)参考
- 10KV供配电工程施工组织设计
- 终端拦截攻略
- 药物外渗处理及预防【病房护士安全警示教育培训课件】--ppt课件
评论
0/150
提交评论