IFAC COPYRIGHT AND ACKNOWLEDGEMENT FOR TRANSLATIONS: Copyright International Federation of Accountants All standards, guidelines, discussion papers an

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1 IFAC International Auditing and Assurance (December 2002, but contains conforming amendments as a result of the Audit Risk Standards) Standards Board Issued by the International Federation of Accountants

2 IFAC COPYRIGHT AND ACKNOWLEDGEMENT FOR TRANSLATIONS: Copyright International Federation of Accountants All standards, guidelines, discussion papers and other IFAC documents are the copyright of the International Federation of Accountants (IFAC), 545 Fifth Avenue, 14 th Floor, New York, New York, 10017, USA; tel: 1-212/ , fax: 1-212/ , Internet All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, without the prior written permission of IFAC. The IFAC pronouncements in this volume have been translated into Japanese by/under the supervision of The Japanese Institute of Certified Public Accountants and are reproduced with the permission of IFAC. The approved text of all IFAC documents is that published by IFAC in the English language. IFAC Copyright International Federation of Accountants IFAC IFAC International Federation of Accountants(IFAC), 545 Fifth Avenue, 14 th Floor, New York, New York 10017, USA; tel: 1-212/ , fax: 1-212/ , Website: IFAC IFAC IFAC IFAC IFAC IFAC

3 Access Controls Accounting estimate Accounting records Adverse opinion Agreed-upon procedures engagement Analytical procedures ID (a) (b) (c) (d) (e) (modified) 1

4 Annual report Anomalous error Application controls in information technology (Assertions) Appropriateness Assertions (Assertions) (Assertions) (Assertions) ISA500 Assistants Assurance Attendance Audit Audit evidence 2

5 Audit firm Audit opinion Audit program Audit risk Control risk Inherent risk Audit sampling (Assertions) 2 (Assertions) (Assertions) (Assertions) 100 Anomalous error 3

6 Expected error Non-sampling risk Population Sampling risk Sampling units Statistical sampling (a) (b) (a) (b) Stratification Tolerable error 4

7 Auditor Continuing auditor External auditor Incoming auditor Other auditor Personnel Predecessor auditor Principal auditor Auditor s association Comparatives 2 5

8 Compilation engagement Component Comprehensive basis of accounting Computer-assisted audit techniques Computer information system (a) (b) Computer Assisted Audit Techniques (CAATs) (CIS) Confirmation Continuing auditor Control Activities 6

9 Control environment Control risk Corporate Governance Database Detection risk Disclaimer of opinion (modified) Documentation Electronic Data Interchange (EDI) Emphasis of matter paragraph(s) Encryption (cryptography) Engagement letter Entity s risk assessment process Environmental matters EDI (modified) (a) 7

10 Environmental performance report Environmental risk (b) (c) (d) Error Expected error Expert External audit/auditor External confirmation Fair Value Financial statements (Assertions) Summarized financial statements Firewall WANLANPC 8

11 Forecast Fraud General controls in computer information systems General IT-controls Going concern assumption Governance Government business enterprises Incoming auditor ITIT IT 9

12 Information system relevant to financial reporting Inherent risk Inquiry Inspection Interim financial information or statements Internal auditing Internal control (a) (b) (c) (d) (e) IT IT environment IT Limitation on scope 10

13 Local Area Network (LAN) LAN LAN LAN Management Management representations Material inconsistency Material misstatement of fact Material weaknesses Materiality Misstatement Modified auditor s report (modified) (modified) Emphasis of matter paragraph(s) 11

14 Qualified opinion (modify) (modify) Disclaimer of opinion Adverse opinion Monitoring of controls National practices (auditing) National standards (auditing) Noncompliance Non-sampling risk 12

15 Observation Opening balances Opinion (modified) Other auditor PCs or personal computers (also referred to as microcomputers) Personnel Planning PC CD PC Population Post balance sheet events Predecessor auditor Principal auditor Programming controls 13

16 Projection Prospective financial information Public sector Qualified opinion Quality controls Reasonable assurance Recalculation Related parties (a) (b) (modified) Related party Related party transaction Related services Reperformance CAATs 14

17 Review engagement Risk assessment procedures Risk of material misstatement Sampling risk Sampling units Scope of an audit Scope of a Review Scope limitation Segment information Service organization (Assertions) Significance (Assertions) Significant risk Small entity (a) 1 (b) 15

18 Special purpose auditor s report (a) (b) Statistical sampling (a) (b) (c) (d) Stratification Subsequent events 10 2 (a) (b) Substantive procedures (Assertions) (a) (b) Sufficiency Summarized financial statements Supreme audit institution Tests of control Tolerable error Transaction logs (Assertions) 16

19 Uncertainty Understanding of the entity and its environment Unqualified opinion (a) (b) (c) (d) (e) Walk-through test Wide Area Network (WAN) Working papers WAN WAN LAN WAN 17

IFAC International Auditing Practice Committee Issued by the International Federation of Accountants

IFAC International Auditing Practice Committee Issued by the International Federation of Accountants Accounting estimate Accounting system Adverse opinion Agreed-upon procedures engagement Analytical