CCPA Prueba de Deontología key terms

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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