Terms

Definition

Source

Traduction

Analytical
procedures

Evaluations
of
financial
information through analysis of
plausible relationships among
both financial and non-financial
data. Analytical procedures also
encompass such investigation as
is
necessary
of
identified
fluctuations
or
relationships
that
are
inconsistent with other relevant
information or that differ from
expected values by a significant
amount.

http://www.ifa
c.org/sites/def
ault/files/dow
nloads/a0052010-iaasbhandbookhandbookglossary.pdf

Les
procdures
analytiques

Annual report

A document issued by an entity,

ordinarily on an annual basis, which
includes its financial statements together
with the auditors report thereon.

http://www.ifac.or
g/sites/default/file
s/downloads/a005
-2010-iaasbhandbookhandbookglossary.pdf

rapport
annuel

Anomaly

accounting
data

accounting
estimate

Appropriateness

anomalie

A misstatement or deviation that is

demonstrably not representative of
misstatements or deviations in a
population.

includes journals, ledgers and

other records, such as
spreadsheets, that support
financial statements. It may be in
computer readable form or on
paper.
An approximation of a financial
statement element. Estimates are
included in historical financial
statements because some
amounts are uncertain pending
outcome of future events and
relevant data about events that
have occurred cannot be
accumulated on a timely, costeffective basis.
The measure of the quality of audit
evidence;
that is, its relevance and its reliability in
providing support for the conclusions on
which
the auditors opinion is based.

http://www.aiscpa.com/glosa.ht
ml

donnes
comptables

estimation
comptable

1.

justess
e

1.
t
e
s
s
e

Assess

Analyze identified risks of material

misstatement to conclude on their
significance. Assess, by convention, is
used only in relation to risk.

valuer

adjusting
entries

are accounting entries made at

the end of an accounting period
to allocate items between
accounting periods.

critures
d'ajustement

Audit
documentation

The record of audit procedures

performed, relevant audit
evidence obtained, and conclusions the
auditor reached
Information used by the auditor in
arriving at the conclusions on
which the auditors opinion is based.
Audit evidence includes both
information
contained in the accounting records
underlying the financial statements and
other information.
One or more folders or other storage
media, in physical or electronic form,
containing the records that comprise the
audit documentation for a specific
engagement.
The risk that the auditor expresses an
inappropriate audit opinion when the
financial statements are materially
misstated. Audit risk is a function of the
risks of
material misstatement and detection risk
The application of audit procedures to
less than 100% of
items within a population of audit
relevance such that all sampling units
have a chance
of selection in order to provide the
auditor with a reasonable basis on which
to draw
conclusions about the entire population.
is used to refer to the person or persons
conducting the audit,
usually the engagement partner or other
members of the engagement team, or, as
applicable, the firm. Where an ISA
expressly intends that a requirement or
responsibility
be fulfilled by the engagement partner,
the term engagement partner rather
than

La
documentatio
n d'audit

Audit evidence

Audit file

Audit risk

Audit sampling

Auditor

Les lments
probants

Fichier de
vrification

Le risque
d'audit

chantillonna
ge de
vrification

auditeur

auditor is used. Engagement partner

and firm are to be read as referring to
their
public sector equivalents where relevant.

audit
adjustment

is a correction of a financial
information misstatement
identified by the auditor, whether
recorded or not.