Corporate governance, legal & compliance · Governance, contracts, compliance & enterprise risk
Audit, assurance & evidence
Independent or internal examination of records, controls and claims.
47 entries
- Adverse opinion
- Agreed-upon procedures
- Analytical procedures
- Attestation engagement
- Audit
- Audit evidence
- Audit exception
- Audit finding
- Audit materiality
- Audit opinion
- Audit plan
- Audit programme
- Audit sampling
- Audit scope
- Auditor independence
- Compliance audit
- Control testing
- Disclaimer of opinion
- Emphasis-of-matter paragraph
- Evidence appropriateness
- Evidence sufficiency
- External audit
- External confirmation
- Financial-statement audit
- Information-technology audit
- Inquiry
- Internal audit
- Key audit matter
- Management letter
- Management representation letter
- No assurance
- Observation
- Operational audit
- Professional scepticism
- Qualified opinion
- Reasonable assurance
- Recalculation
- Remediation validation
- Reperformance
- Review engagement
- Statutory audit
- Substantive testing
- Test of design
- Test of operating effectiveness
- Unmodified opinion
- Walkthrough
- Working papers