IFAC International Auditing Practice Committee Issued by the International Federation of Accountants
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1 IFAC International Auditing Practice Committee Issued by the International Federation of Accountants
2
3 Accounting estimate Accounting system Adverse opinion Agreed-upon procedures engagement Analytical procedures Annual report Anomalous error Application controls in computer information systems Appropriateness Assertions Assistants (modified) (Assertion) (Assertion) (Assertion) (Assertion) 1
4 Assurance Attendance Audit Audit evidence Audit firm Audit opinion Audit program Audit risk Control risk 2
5 Detection risk Inherent risk Audit sampling 100 Anomalous error Expected error Non-sampling risk Population 3
6 Sampling risk Sampling units Statistical sampling (a) (b) (a) (b) Stratification Tolerable error Auditor Continuing auditor External auditor 4
7 Incoming auditor Other auditor Personal Predecessor auditor Principal auditor Auditor s association Comparatives 2 (a) (b) 5
8 Compilation engagement Component Comprehensive basis of accounting Computation Computer-assisted audit techniques Computer information system Computer Assisted Audit Techniques (CAATs) (CIS) Confirmation Continuing auditor Control environment Control procedures Control risk Corporate Governance Database Detection risk Disclaimer of opinion (modified) Documentation Emphasis of matter paragraph(s) (modified) 6
9 Engagement letter Environmental matters (a) (b) (c) (d) Environmental performance report Environmental risk Error Expected error Expert External audit/auditor External confirmation (Assertion) 7
10 Financial statements Summarized financial statements Financial statement assertions (Assertion) (Assertion) (a) (b) (c) (d) (e) (f) (g) Forecast Fraud 8
11 General controls in computer information systems Going concern assumption Governance Government business enterprises Incoming auditor Inherent risk Inquiry Inspection Interim financial information or statements Internal auditing 9
12 Internal control system Knowledge of the business Limitation on scope Management Management representations Material inconsistency Material misstatement of fact Material weaknesses 10
13 Materiality Misstatement Modified auditor s report (modified) (modified) Emphasis of matter paragraph(s) (modify) (modify) Qualified opinion Disclaimer of opinion Adverse opinion 11
14 National practices (auditing) National standards (auditing) Noncompliance Non-sampling risk Observation Opening balances Opinion (modified) Other auditor Personnel Planning Population Post balance sheet events Predecessor auditor Principal auditor 12
15 Projection (a) (b) Prospective financial information Public sector Qualified opinion (modified) Quality controls 200 Reasonable assurance Related parties 24 Related party Related party transaction Related services 13
16 Review engagement Sampling risk Sampling units Scope of an audit Scope of a Review Scope limitation Segment information Service organization Significance (Assertion) Small entity (a) 1 (b) 1 (a) (b) 1 14
17 Special purpose auditor s report (a) (b) (c) (d) Statistical sampling Stratification Subsequent events 10 2 (a) (b) Substantive procedures 2 (a) (b) Sufficiency Summarized financial statements Supreme audit institution Tests of control (a) (b) Tolerable error Uncertainty Unqualified opinion 15
18 Walk-through test Working papers 16
IFAC COPYRIGHT AND ACKNOWLEDGEMENT FOR TRANSLATIONS: Copyright International Federation of Accountants All standards, guidelines, discussion papers an
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
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(December 2005) IFAC International Auditing and Assurance Standards Board Issued by the International Federation of Accountants IFAC COPYRIGHT AND ACKNOWLEDGEMENT FOR TRANSLATIONS: Copyright International
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Title 人 的 資 源 の 会 計 的 認 識 : 日 英 プロサッカークラブの 実 務 を 例 として Author(s) 角 田, 幸 太 郎 Citation 經 濟 學 研 究, 55(4): 79-94 Issue Date 2006-03-09 DOI Doc URLhttp://hdl.handle.net/2115/5835 Right Type bulletin Additional
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At TOKYO GAS CO., LTD. Annual Report 2001 For the year ended March 31, 2001 The Frontier Of Change 2001 2000 1999 2001.......................................... 1,086,771 992,255 997,767 $ 8,835,537........................................
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To Our Shareholders CONTENTS 1 2 3 4 56 78 911 112 13 14 TM 1 2 Group Corporate Information Segment Information 3 4 Topics Topics1 Topics2 Topics3 5 6 8 Special Contents 7 Financial Statements [Consolidated]
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O/IEC 27000 ファミリーについて 2012 年 12 月 10 日 1. O/IEC 27000 ファミリーとは O/IEC 27000 ファミリーは 情報セキュリティマネジメントシステム (MS) に関する国際規格であり O( 国際標準化機構 ) 及び IEC( 国際電気標準会議 ) の設置する合同専門委員会 O/IEC JTC1( 情報技術 ) の分化委員会 SC 27( セキュリティ技術
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NEWS LETTER No.46 2016 December Management 1 Management 2 3 Financial Data 4 Portrait 5 Holdings News Group News New Products 6 Group News 7 Group News 8 Group News 9 10 Business Angle 11 Information 12