TermsDefinitionSourceTraduction

Analytical proceduresEvaluations of financial information through analysis of plausible relationships among both financial and non-financial data. Analytical procedures also encompass such investigation as is necessary of identified fluctuations or relationships that are inconsistent with other relevant information or that differ from expected values by a significant amount.http://www.ifac.org/sites/default/files/downloads/a005-2010-iaasb-handbook-handbook-glossary.pdfLes procdures analytiques

Audit Deficiency Collection

The collection of monies from a taxpayer based on the adjustments made in an audithttp://www.window.state.tx.us/taxinfo/audit/auditfun/glossary.htmAudit carence Collection

Annual report

A document issued by an entity, ordinarily on an annual basis, which includes its financial statements together with the auditors report thereon.http://www.ifac.org/sites/default/files/downloads/a005-2010-iaasb-handbook-handbook-glossary.pdfRapport annuel

AnomalyA misstatement or deviation that is demonstrably not representative of misstatements or deviations in a population.https://internalaudit.nsula.edu/glossary/Anomalie

Accounting dataIncludes journals, ledgers and other records, such as spreadsheets, that support financial statements. It may be in computer readable form or on paper.http://www.ais-cpa.com/glosa.htmlDonnes comptables

Accounting estimateAn approximation of a financial statement element. Estimates are included in historical financial statements because some amounts are uncertain pending outcome of future events and relevant data about events that have occurred cannot be accumulated on a timely, cost-effective basis.http://www.ifac.org/sites/default/files/downloads/a005-2010-iaasb-handbook-handbook-glossary.pdfEstimation comptable

AppropriatenessThe measure of the quality of audit evidence; that is, its relevance and its reliability in providing support for the conclusions on which the auditors opinion is based.http://www.businessdictionary.com/terms-by-subject.php?subject=11. Justesse1. tesse

Assess

Analyze identified risks of material misstatement to conclude on their significance. Assess, by convention, is used only in relation to risk.http://www.businessdictionary.com/terms-by-subject.php?subject=1Evaluer

Adjusting entriesAre accounting entries made at the end of an accounting period to allocate items between accounting periods.http://www.window.state.tx.us/taxinfo/audit/auditfun/glossary.htmEcritures d'ajustement

Audit documentationThe record of audit procedures performed, relevant auditevidence obtained, and conclusions the auditor reachedhttp://www.auasb.gov.au/admin/file/content102/c3/AUASB_Glossary_27-10-09.pdfLa documentation d'audit

Audit evidenceInformation used by the auditor in arriving at the conclusions on which the auditors opinion is based. Audit evidence includes both information contained in the accounting records underlying the financial statements and other information.http://www.window.state.tx.us/taxinfo/audit/auditfun/glossary.htmLes lments probants

Audit fileOne or more folders or other storage media, in physical or electronic form,containing the records that comprise the audit documentation for a specific engagement.http://www.ais-cpa.com/glosa.htmlFichier de vrification

Audit riskThe risk that the auditor expresses an inappropriate audit opinion when the financial statements are materially misstated. Audit risk is a function of the risks ofmaterial misstatement and detection riskhttp://www.window.state.tx.us/taxinfo/audit/auditfun/glossary.htmLe risque d'audit

Audit samplingThe application of audit procedures to less than 100% ofitems within a population of audit relevance such that all sampling units have a chanceof selection in order to provide the auditor with a reasonable basis on which to drawconclusions about the entire population.http://www.ais-cpa.com/glosa.htmlchantillonnage de vrification

AuditorIs used to refer to the person or persons conducting the audit,usually the engagement partner or other members of the engagement team, or, as applicable, the firm. Where an ISA expressly intends that a requirement or responsibility be fulfilled by the engagement partner, the term engagement partner rather thanauditor is used. Engagement partner and firm are to be read as referring to their public sector equivalents where relevant.http://www.window.state.tx.us/taxinfo/audit/auditfun/glossary.htmAuditeur

Audit adjustmentIs a correction of a financial information misstatement identified by the auditor, whether recorded or not.http://www.ifac.org/sites/default/files/downloads/a005-2010-iaasb-handbook-handbook-glossary.pdfRglage de vrification

Audit objectiveIn obtaining evidence in support of financial statement assertions, the auditor develops specific audit objectives in light of those assertions. For example, an objective related to the completeness assertion for inventory balances is that inventory quantities include all products, materials, and supplies on hand.https://internalaudit.nsula.edu/glossary/Objectif de la vrification

Audit planningIs developing an overall strategy for the audit. The nature, extent, and timing of planning varies with size and complexity of the entity, experience with the entity, and knowledge of the entity's business.http://www.window.state.tx.us/taxinfo/audit/auditfun/glossary.htmPlanification de la vrification

Business riskA risk resulting from significant conditions, events, circumstances,actions or inactions that could adversely affect an entitys ability to achieve itsobjectives and execute its strategies, or from the setting of inappropriate objectives and strategieshttp://www.ais-cpa.com/glosa.html1. Le risque d'entreprise

Comparative informationThe amounts and disclosures included in the financial statements in respect of one or more prior periods in accordance with the applicable financial reporting framework.http://www.window.state.tx.us/taxinfo/audit/auditfun/glossary.htmL'information comparative

Compilation engagementAn engagement in which accounting expertise, as opposed to auditing expertise, is used to collect, classify and summarize financial information.http://www.auasb.gov.au/admin/file/content102/c3/AUASB_Glossary_27-10-09.pdfMission de compilation

Compliance frameworkSee Applicable financial reporting framework and General purpose frameworkhttp://www.ais-cpa.com/glosa.htmlCadre de conformit

Check digitA redundant digit added to a code to check accuracy of other characters in the code.http://www.window.state.tx.us/taxinfo/audit/auditfun/glossary.htmChiffre de contrle

Check registerA listing of checks issued in numeric sequence and in order by date issued.http://www.ais-cpa.com/glosa.htmlRegistre de contrle

ClassificationArrangement or grouping. Assets and liabilities are normally classified as current or noncurrent.http://www.ais-cpa.com/glosa.html1. 2. Classification

Component auditorAn auditor who, at the request of the group engagement team, performs work on financial information related to a component for the group audit.http://www.window.state.tx.us/taxinfo/audit/auditfun/glossary.htmAuditeur d'un composant

Control activitiesThose policies and procedures that help ensure that management directives are carried out. Control activities are a component of internal control.http://www.ifac.org/sites/default/files/downloads/a005-2010-iaasb-handbook-handbook-glossary.pdfLes activits de contrle

CriteriaThe benchmarks used to evaluate or measure the subject matter including, where relevant, benchmarks for presentation and disclosure. Criteria can be formal or less formal. There can be different criteria for the same subject matter. Suitable criteria are required for reasonably consistent evaluation or measurement of a subject matter within the context of professional judgment.http://www.ais-cpa.com/glosa.htmlCritres

CollusionA secret agreement between two or more parties for fraud or deceit.http://www.ais-cpa.com/glosa.htmlComplicit

Credit Audit

Audits in which the adjustments result in a refund to the taxpayerhttp://www.ais-cpa.com/glosa.htmlVrification de crdit

Condensed financial statements

Are presented in considerably less detail than complete financial statementshttp://www.window.state.tx.us/taxinfo/audit/auditfun/glossary.htmEtats financiers condenss

ConsistencyTo achieve comparability of information over time, the same accounting methods must be followed. If accounting methods are changed from period to period, the effects must be disclosed.http://www.ais-cpa.com/glosa.htmlCohrence

Continuing auditoris the auditor of the current year who also audited the financial statements of the client for the previous yearhttp://www.ais-cpa.com/glosa.htmlVrificateur continue

ControlA policy or procedure that is part of internal control.http://www.ais-cpa.com/glosa.htmlContrle

Control accountsAre general ledger accounts that report totals of details included in subsidiary ledger accounts. For example, Accounts Receivable is a general ledger account with a balance equal to the total of the individual receivables included in the subsidiary accounts receivable ledger.http://www.window.state.tx.us/taxinfo/audit/auditfun/glossary.htmLes comptes de contrle

Control DeficienciesExist when the design or Operation of a control does not allow employees, in their assigned functions, to prevent or detect misstatements on a timely basis.http://www.ifac.org/sites/default/files/downloads/a005-2010-iaasb-handbook-handbook-glossary.pdfDficiences Du contrle

DefalcationTo misuse or embezzle funds.http://www.ais-cpa.com/glosa.htmlDtournement de fonds

Detection riskThe risk that the procedures performed by the auditor to reduce audit risk to an acceptably low level will not detect a misstatement that exists and that could be material, either individually or when aggregated with other misstatements.http://www.ifac.org/sites/default/files/downloads/a005-2010-iaasb-handbook-handbook-glossary.pdfRisque de dtection

Detailed Audit

An examination of a taxpayer's records whereby all or substantially all entries and transactions are reviewedhttp://www.ifac.org/sites/default/files/downloads/a005-2010-iaasb-handbook-handbook-glossary.pdfVrification dtaille

detective controlA control designed to discover an unintended event or result.http://www.ais-cpa.com/glosa.htmlcontrle de dtection

EfficiencyThe ratio of the audit evidence produced to audit resources used.http://www.ais-cpa.com/glosa.htmlEfficience

Exemption CertificatesA form signed by a purchaser or purchaser's representative certifying that the items or services purchased will be used in a manner or for a purpose that qualifies the item or service for exemption from taxationhttp://www.window.state.tx.us/taxinfo/audit/auditfun/glossary.htmCertificats d'exemption

Examination

Is evaluating the preparation of prospective statements, support underlying assumptions, and presentation. The accountant reports whether, in his or her opinion, the statements conform to AICPA guidelines and assumptions provide a reasonable basis for the responsible party's forecast. The accountant should be independent, proficient, plan the engagement, supervise assistants, and obtain sufficient evidence to provide a reasonable basis for the report.http://www.window.state.tx.us/taxinfo/audit/auditfun/glossary.htm1. Examen

ErrorAn unintentional misstatement in financial statements, including the omission of an amount or a disclosure.http://www.ifac.org/sites/default/files/downloads/a005-2010-iaasb-handbook-handbook-glossary.pdfErreur

Engagement documentationThe record of work performed, results obtained, and conclusions the practitioner reachedhttp://www.ais-cpa.com/glosa.htmlDocumentation engagement

Environmental riskIn certain circumstances, factors relevant to the assessment of inherent risk for the development of the overall audit plan may include the risk of material misstatement of the financial statements due to environmental matters.http://www.ais-cpa.com/glosa.htmlLe risque environnemental

External confirmationAudit evidence obtained as a direct written response to the auditor from a third party party), in paper form, or by electronic or othermedium.http://www.window.state.tx.us/taxinfo/audit/auditfun/glossary.htmLa confirmation externe

FraudA deliberate deception to secure unfair or unlawful gain. False representation intended to deceive relied on by another to that person's injury. Fraud includes fraudulent financial reporting undertaken to render financial statements misleading, sometimes called management fraud, and misappropriation of assets, sometimes called defalcations.http://www.ifac.org/sites/default/files/downloads/a005-2010-iaasb-handbook-handbook-glossary.pdf1. Fraude

General controlsPolicies and procedures to assure proper operation of computer systems, including controls over network operations, software acquisition and maintenance, and access security.http://www.window.state.tx.us/taxinfo/audit/auditfun/glossary.htmContrles gnraux

Generalized audit softwarePackaged computer programs used on a variety of computers during audit field work to read computer files, select information, perform calculations, create data files, and print reports in a format specified by the auditor.http://www.businessdictionary.com/terms-by-subject.php?subject=1Logiciel de vrification gnralise

Group-wide controlsControls designed, implemented and maintained by group management over group financial reporting.http://www.window.state.tx.us/taxinfo/audit/auditfun/glossary.htmContrles de l'ensemble du Groupe

IntegrityConsistent adherence to an ethical code. If client management lacks integrity the auditor must be more skeptical than usual.http://www.businessdictionary.com/terms-by-subject.php?subject=11. Intgrit

Internal controlPolicies and procedures designed to provide reasonable assurance that specific entity objectives will be achieved. It consists of the control environment, risk assessment, control activities, information and communications, and monitoring.http://www.auasb.gov.au/admin/file/content102/c3/AUASB_Glossary_27-10-09.pdfContrle interne

Internal auditorsAre employees of the client responsible for providing analyses, evaluations, assurances, recommendations, and other information to the entity's management and board. An important responsibility of internal auditors is to monitor performance of controls.http://www.window.state.tx.us/taxinfo/audit/auditfun/glossary.htmAuditeurs internes

Internal control questionnaireA list of questions about the existing internal control system to be answered (with answers such as yes, no, or not applicable) during audit fieldwork. The questionnaire is a part of the documentation of the auditor's understanding of the client's internal controls.https://internalaudit.nsula.edu/glossary/questionnaire de contrle interne

NarrativeA written description of an internal control system.http://www.window.state.tx.us/taxinfo/audit/auditfun/glossary.htmNarration

Nature of audit testingMeans the type of testing, such astests of internal controls, tests of transactions, or tests of balances in balance sheet accountshttp://www.ais-cpa.com/glosa.htmlLa nature des tests de vrification

PlanAudit planning is developing an overall strategy for conduct and scope of the audit. The nature, extent, and timing of planning vary with size and complexity of the entity, experience with the entity, and knowledge of the business. In planning the audit, the auditor considers the entity's business and its industry, its accounting policies and procedures, methods used to process accounting information, the planned assessed level of control risk, and the auditor's preliminary judgment about audit materiality.http://www.window.state.tx.us/taxinfo/audit/auditfun/glossary.htm1. Plan

Processing controlIs an internal control included in computer software designed to assure that all transactions are handled as authorized and none omitted or added.http://www.ais-cpa.com/glosa.html1. Commande de traitement

Purchase orderA document from a buyer to a seller placing an order and listing quantities and specifications.http://www.businessdictionary.com/terms-by-subject.php?subject=11. Bon de commande

Percent of ErrorThe term used to describe the proportion of audit adjustments found in a sample of transactions - audit adjustments are divided by the dollar amount of the sample basehttp://www.auasb.gov.au/admin/file/content102/c3/AUASB_Glossary_27-10-09.pdf1. Pour cent des erreurs

Quality controlSystems provide a CPA firm with reasonable assurance that personnel comply with professional standards and the firm's standards of quality, independence, integrity, and objectivity. It covers personnel management, acceptance and continuance of clients, engagement performance, and monitoring.http://www.window.state.tx.us/taxinfo/audit/auditfun/glossary.htmContrle qualit

ReauditWhen an auditor is asked to audit and report on financial statements that have been previously audited and reported on.http://www.businessdictionary.com/terms-by-subject.php?subject=1Nouvel audit

Ratio Estimate

The method used to apply adjustments found in a sample to the entire audit - the percent of error is multiplied by the total dollar value of all similar transactionshttp://www.window.state.tx.us/taxinfo/audit/auditfun/glossary.htmRatio Estimation

Receiving report

A document completed in the receiving department, which identifies the purchase order that initiated the purchase, and the date, quantity, and condition of goods received.http://www.intosai.org/issai-executive-summaries/view/article/issai-1003-glossary-of-terms-to-the-intosai-financial-audit-guidelines.htmlRapport rception

Risk analysisAn analysis of the possibility of suffering loss.http://www.window.state.tx.us/taxinfo/audit/auditfun/glossary.htmL'analyse des risques

ReperformanceThe auditors independent execution of procedures or controls that were originally performed as part of the entitys internal controls,http://www.auasb.gov.au/admin/file/content102/c3/AUASB_Glossary_27-10-09.pdfRexcution

Review proceduresThe procedures deemed necessary to meet the objective of a review engagement, primarily inquiries of entity personnel and analytical procedures applied to financial data.http://www.ifac.org/sites/default/files/downloads/a005-2010-iaasb-handbook-handbook-glossary.pdfProcdures de recours

Risk assessment procedures

Are the audit procedures performed to obtain an understanding of the entity and its environment, including the entity's internal control, to identify and assess the risks of material misstatement, whether due to fraud or error, at the financial statement and relevant assertion levels.https://internalaudit.nsula.edu/glossary/Procdures d'valuation des risques

Service auditorThe auditor of an organization that provides services such as data processing or pension trust administration to other organizations (the users). Auditors of the users (user auditors) rely on a report from the service auditor about controls in the service organization that apply to financial statements of the user organization they are auditing.http://www.window.state.tx.us/taxinfo/audit/auditfun/glossary.htm1. Service vrificateur

Substantive audit procedureIs a direct test of a financial statement balance designed to detect material misstatements at the assertion level. Substantive procedures comprise tests of details (classes of transactions, account balances, and disclosures), and substantive analytical procedures.http://www.ais-cpa.com/glosa.htmlProcdure de vrification de fond

successor auditorThe auditor of a client for the current year when that client had another auditor in prior years. The auditor who no longer audits that client is the predecessor auditor.http://www.auasb.gov.au/admin/file/content102/c3/AUASB_Glossary_27-10-09.pdfSuccesseur vrificateur

sufficiencyA measure of the quantity of audit evidence. The independent auditor's objective is to obtain sufficient appropriate evidence to provide a reasonable basis for an opinion.Suffisance

Surety BondA binding agreement between a bonding company and a taxpayer guaranteeing that the bonding company will be liable to the Comptroller for any debt, default or failure to pay taxes incurred by the taxpayerhttp://www.intosai.org/issai-executive-summaries/view/article/issai-1003-glossary-of-terms-to-the-intosai-financial-audit-guidelines.htmlCautionnement

Systematic Selection

A sampling procedure in which the sampling units are selected at some fixed or designated interval, e.g., every fifth file card in a file systemhttp://www.window.state.tx.us/taxinfo/audit/auditfun/glossary.htmSlection systmatique

Short TestingTracing selected transactions or accounting entries through the accounting records to determine the accuracy and reliability of the accounting systemhttp://www.ifac.org/sites/default/files/downloads/a005-2010-iaasb-handbook-handbook-glossary.pdfTest court

Test data

Is run through a computer program to test the software. Test data can be used to test compliance with controls in the software.http://www.window.state.tx.us/taxinfo/audit/auditfun/glossary.htmTest des donnes

Trend analysisAn analysis of the change in something over time. Analytical procedures, which compare financial statement ratios of different years, are an example of trend analysis.http://www.ifac.org/sites/default/files/downloads/a005-2010-iaasb-handbook-handbook-glossary.pdfL'analyse des tendances

User auditorA service auditor is the auditor of an organization that provides services such as data processing or pension trust administration to other organizations (the users). Auditors of the users (user auditors) rely on a report from the service auditor about controls in the service organization that apply to financial statements of the user organization they are auditing.https://internalaudit.nsula.edu/glossary/Utilisateur vrificateur

Valuation

An assertion made by management that each asset and liability is recorded at an appropriate carrying value.http://www.ais-cpa.com/glosa.html1. Evaluation

VerificationProve accuracy of numbers or existence of assets.https://internalaudit.nsula.edu/glossary/Vrification

VouchA document in support of an expenditure. The signature of an appropriate official on the voucher is authorization for the treasurer to issue a check.http://www.window.state.tx.us/taxinfo/audit/auditfun/glossary.htmGarant

Webtrust engagementsA CPA issues an opinion on a web site when the business and information privacy practices, transaction integrity, and protection of customer information meet certain standards.http://www.auasb.gov.au/admin/file/content102/c3/AUASB_Glossary_27-10-09.pdfEngagements WebTrust

working papersRecords kept by the auditor of procedures applied, tests performed, information obtained, and pertinent conclusions in the engagement.https://internalaudit.nsula.edu/glossary/documents de travail

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