Certificat d'Aptitude aux Fonctions de Commissaire aux Comptes - independent subject foundations 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.

An examination of public activities through defined performance questions and criteria, including economy, efficiency or effectiveness as appropriate.

The acquisition and use of suitable resources under appropriate conditions, considering quality and requirements rather than only the cheapest price.

The relationship between resources and outputs for a defined activity, requiring consistent measures and relevant quality considerations.

The extent to which intended objectives are achieved, distinguished from merely completing planned activities or counting outputs.

An evidence-based statement of a relevant condition against a suitable criterion, whose cause and effect require appropriate support.

The significance and spread of an issue in the context of a reporting framework, not simply a synonym for a large numerical amount.

A matter communicated under a defined reporting framework because of its significance in the audit, not a separate opinion on that matter.

Checking completeness, definitions and accuracy before relying on an analytic result, because precise computation can still use unsuitable data.

Accountability examined in relation to actual authority, decisions and resource management over a defined period, subject to the relevant public mandate.

Subsequent work examining action or continuing conditions after an earlier finding, without transferring management’s responsibility to the auditor.