KEY TERMS
Adverse opinion | Authenticity tests |
Application controls | Balancing tests |
Assurance services | Benford's Law |
Audit completion/reporting phase | Certified Fraud Examiner (CFE) |
Audit evidence | Certified Public Accountant (CPA) |
Audit program | Compliance audits |
Audit trail tests | Computer-assisted audit techniques (CAATs) |
Auditing around the computer | Continuous auditing |
Auditing Standards Board (ASB) | Data analysis software (DAS) |
Auditing through the computer | Disclaimer |
Auditing with the computer | Embedded audit module |
External audit | Operational audits |
Field checks | Parallel simulation |
Financial statement audits | Penetration tests |
Financial totals | Planning phase |
Forensic auditing | Professional skepticism |
General controls | Program mapping |
Generalized audit software (GAS) | Program tracing |
Generally accepted auditing standards (GAAS) | Public Company Accounting Oversight Board (PCAOB) |
Governmental auditors | Qualified opinion |
Hash totals | Reasonableness tests |
Information risk | Reconciliation |
Information Systems Audit and Control Association (ISACA) | Redundancy tests |
Integrated test facility | Risk |
Internal auditors | Rounding errors tests |
Internal Auditing Standards Board (IASB) | Run-to-run totals |
International Auditing and Assurance Standards Board (IAASB) | Sampling |
IT auditors | SAS No.94 |
IT outsourcing | SOC reports |
Letter of representations | Substantive testing |
Limit tests | Test data method |
Loss of audit trail visibility | Tests of controls |
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