CCPA Prueba de Deontología flashcards

20 cards. Read the term and the definition here. The deck at the top of this page is optional.

Assurance

A supported engagement conclusion about defined subject matter against suitable criteria, whose scope and level depend on the identified framework.

Audit criterion

The benchmark used to evaluate subject matter, which must be suitable for the engagement and not invented after seeing the result.

Professional skepticism

A questioning and evidence-responsive approach that considers possible error and contradiction without assuming that every person or record is dishonest.

Materiality

The significance of an omission or misstatement for the relevant users and context, involving nature as well as amount.

Assertion

A representation about a transaction, balance or disclosure that can be addressed through a specifically designed evidence procedure.

Completeness

The question whether all relevant items that should be included have been recorded or presented within the defined population and period.

Existence

The question whether a recorded asset, liability or other item exists as claimed, distinct from ownership, completeness or appropriate value.

Cut-off

The allocation of transactions to the appropriate reporting period under the applicable model, requiring attention to timing and recognition conditions.

Audit evidence

Information used to support an engagement conclusion, evaluated for relevance, reliability and adequacy in relation to its purpose.

Sufficiency

The quantity aspect of evidence, interpreted alongside quality and risk rather than as a rule that more documents always establish assurance.

Appropriateness

The quality of evidence in terms of its relevance and reliability for the particular question being examined.

Tracing

Following selected source information toward records or reporting, often relevant to completeness when the source population and design are appropriate.

Vouching

Examining support for selected recorded items, whose usefulness depends on the assertion and the authenticity and relevance of the support.

Reperformance

Independently executing a relevant procedure or control to obtain evidence about its operation under the stated conditions.

Confirmation

Evidence obtained through a controlled request to a relevant external party, requiring attention to authenticity, response and the actual question asked.

Sampling risk

The possibility that a conclusion based on selected items differs from the conclusion that appropriate examination of the whole population would support.

Non-sampling risk

Risk arising from matters such as an unsuitable procedure, misinterpretation or failure to recognize an error, not merely sample selection.

Control deficiency

A weakness in the design or operation of a relevant control, whose significance depends on the circumstances and potential consequences.

Management override

Circumvention of controls by people with relevant authority, showing why the existence of a designed control does not eliminate every risk.

Audit documentation

A record connecting work performed, evidence, significant judgments and conclusions so the engagement’s basis can be understood and reviewed.