List of auditing topics - AbsoluteAstronomy.com

This page is a list of auditing topics.

I

Inherent risk, in the audit of financial statements, is the risk that the account, disclosure or financial statement note being attested to by an independent CPA firm is materially misstated without considering internal controls due to error or fraud...

-Interim audit
-Internal audit

Internal audit

Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk...

-Internal auditor
-Internal control

Internal control

In accounting and auditing, internal control is defined as a process effected by an organization's structure, work and authority flows, people and management information systems, designed to help the organization accomplish specific goals or objectives. It is a means by which an organization's...

-International Federation of Accountants

International Federation of Accountants

International Federation of Accountants is the global organization for the accountancy profession. IFAC has 164 member and associates in 124 countries and jurisdictions, representing more than 2.5 million accountants employed in public practice, industry and commerce, government, and academe...

-International Standards on Auditing

International Standards on Auditing

International Standards on Auditing are professional standards for the performance of financial audit of financial information. These standards are issued by International Federation of Accountants through the International Auditing and Assurance Standards Board .-Respective responsibilities:*ISA...

-ISRE

T

Terms of audit engagement
-Tests of control
-Transaction testing
-True and correct view
-True and fair view

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