1

2
3
4
5
6
7
8
9

Abuse

10
11
12
13
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
32
34

Application controls in computer information systems

Appropriateness
Assertions
Assistants
Attendance
Audit
Audit evidence
Audit firm
Audit opinion
Audit program
Audit risk
Audit sampling
Auditor association with financial information
Auditor
Auditor's association
Auditor's expert
Auditor's point estimate or auditor's range
Auditor's range
Audited financial statements
Audit sampling
Authority
Adequacy (of governance, risk management)

abuse of power
Accounting estimate
Accounting system
Adverse opinion
Agreed-upon procedures engagement
Analytical procedures
Annual report
Anomalous error


36
37
38
39
40
41
42
43
44
45
46
47
48
49
52

Attitude
Attitude and actions (re:control environment)
Authoritative guidance
Add value

53
54
55
56
57
58

Access to records, personnel, and physical properties

Advice
Assignment of authority and responsibility
Audit assignment
Application (re:information technology controls)
Automated audit tool

59
60
61
62
63
64
65
67
68

Allocation p.34 (engagement resource allocation)

Applicability p.5
Apply p.5
Applicability of Code of Ethics
Administrative directives
Authoritative bodies
Attribute standards
Assurance
Assurance services
Audit evidence
Assume management responsibility
Analytical evidence

Appearance of impropriety
Application
Appropriate
Absolute
Assignment
Actuarial
Assessment
Analysis


69
70
72
73
74
75
76
77
78
79
80
82
83
84
85
86
87
88
89
90
91
92
93
94
96
97
98
99
100
101
102
102

Adherence
Alignment
Acumen
Approaches
Appetite for risks
Assimilate
Attributes
Adding value
Accuracy
Adaptation
Adjustment to audit plan
Aggregation
Audit scope
Business risk
Board (Internal audit standards board)
Board of governors (of a non-profit organization)

Board interaction p.51

Behavior norms

Bylaw
Balanced assessment p.5
Best interest of the organization
Broad statement (re: Engagement objectives)
Breach
Breadth of coverage
Comparative financial statements
Comparative information
Control risk
Continuing auditor
Comparatives
Compilation engagement
Component
Component management


103
103
104
105

Component auditor
Component materiality
Complementary user entity controls
Completeness

106
107
108
109
110
111
112
113
114
115
116
117
118
120
121
122
123
124
125

Compliance framework
Comprehensive basis of accounting
Computation
Computer assisted audit techniques
Computer information systems
Confirmation
Control environment
Control procedures
Control activities
Control environment
Control risk
Corporate governance
Corresponding figures
Compliance
Certification (professional)
Certification holder
Code of conduct
Code of Ethics
Competence

126 Competence of personnel (re:control environment)

127
128
129
130
131
132

Competency
Competent
Confidentiality
Conformance with
Communication(Internal audit)

Communication and Approval p.27


133
134
135
136
137
138
139
140
141
142
143
144
145
146
148
149
150
151
152
153
154
155
156
157
158
159
160
161
162
163
164
165

Conflict of interest
Consulting services
Client
Counsel (advice)
Control processes
Control framework
Control self-assessment review
Concealment
Conceptual framework
Computerized audit programs
Computer assisted audit techniques
Competing professional or personal interest
Continuing professional development
Continuing
continuing professional education
coverage
concurring
components
consistent
contingency
comparisons
comprehensive
combination
codify
culture
corporate
checkpoints
creditable
Consideration
close control
chain of command
Civil litigation


166
167
168
169
170
171
172
173
174
175
176
177
178
181
183
185
186
187
188
189
190
191
192
193
194
195
196
197
198
199
200
201

Communication format
Competent audit resources
Concern
Conflict
Conform
Control point
Correct state
Corroborate
Criminal offence
Criminal prosecution
Criteria
Current state
Current risk

constructive
critical self analysis
Dual-reporting relationship
Due professional care

Disseminating results
Designee p.39
Designation (p.19)
Due diligence engagement
Discipline (re:External service provider)
Disciplined approach
Discipline and structure (re:control environment)
Definition of internal auditing
Disciplinary action
Diligence
Disclosure
Discreditable
Detrimental to
Delineate
Deviation


202
203
204
205
207
208
209

Documentary evidence
Designated body
Deceit (re:fraud)
Direct interaction with the board
dissending
direction
documentation

210
211
212
213
214
215
216
217
218
220
221
222
223
224

deploy
delineation
deliverables
disagreement
design
degree
dilemma
discrepancy

disposition of results, of viewpoints p.40-41

Database
Date of approval of the financial statements
Date of report (in relation to quality control)
Date of auditor's report
Date of financial statements

225 Date the financial statements are issued

226 Deficiencyin internal control
227
228
229
230
231
232
233
234

Detection risk
Disclaimer of opinion
Documentation
Elelment
Element of a financial statement
Emphasis of matter paragraphs
Engagement documentation
Engagement letter


235
236
237
238
239
240
241
242
243
244
245
246
247
248
249
250
251
252
253
254
255
256
257
258
259
260
261
262
263
264
265
266

Engagement partner
Engagement quality control review
Engagement quality control reviewer
Engagement team
Entity's risk assesment process
Environmental matters
Environmental performance report
Environmental risk
Error
Estimation uncertainly
Evaluate
Exception
Existence
Experienced auditor
Expected error
Expert
Expertise
External audit/auditor
External confirmation
Engagement
Engagement client
Engagement objectives
Engagement work program
External service provider
Ethical culture
Ethical values
Efficiency
Effect
Effectiveness
Enforcement
Enforcement of Code of Ethics
Evidence


267 Entity
268
269
270
271
272
274
275
276
277
278
279
280
281
282
283
284
285
286
287
288
289
290
291
293
294
295
296
297
298

Entity, operation, function, process, system and other subject matter

Economy
Economy and Efficiency audit
External assessments
External reviewer

expectations
explicit practice
exposures
extraordinary
encompass
engagement observation
engagement supervision
Exception report
Excess control
Expression of opinion
Extent of risk exposure
Environmental assessment
Escalate
Fair presentation framework
Fair Value
Financial statements
Firm
Forecast
Fraud risk factors
Fraudulent financial reporting
Financial statements assertions
Framework
Field standard
Fraud


299
300
301
302
303
304
305
307
308
309
310
312
313
314
315
316
317
318
319
320
321
322
323
324
325
326
327
328
329
330
331
333

Fraud examination
Financial statement audit
Financial related audit
Financial audit
Facilitation

factual information
follow up action
Feedback
Finding
Failure
Formality
General controls in computer information systems
General purpose financial statements
General purpose framework
Going concern assumption
Governance
Government business enterprises
Group
Group audit
Group audit opinion
Group engagement partner
Group engagement team
Group financial statement
Group management
Group-wide control
Governing body
Global profession of internal auditing
Generalized audit software
Guidance
Gaps in audit coverage
Grant access
Historical financial information


334
335
336
337
338
339
340
341
342
343
344
345
346
347
348
349
350
351
352
353
354
355
356
357
358
359
360
361
362
363
364

International standards for the professional practice of internal

auditing
International Professional Practice Framework
Internal audit standards board
Interpretation
Independence
Independent opinion
Independent assessment
Individual auditor
Impair
Impair professional judgement
Impairment to independence or objectivity
Impairment
Internal audit activity
Integrity (re: control environment)
Implementation standards
Internal control
Illegal acts
Information technology controls
Information technology governance
Impact and likelihood (re:risk p.43)
Individual objectivity
Infallibility
Internal assessments
Independent reviewer

identifiable (personally identifiable information)

illegal activities
imperative
improper payment
interim
Inhouse training
Instructions


365 inherited
366 Inherent risk
367
369
370
371
372
373
374
376
377
378
379
380
381
382
383
384
385
386
387
388
389
390
391
392
393
394
395
396
398

Inventory (Audit)
Incoming auditor
Inconsistency
Independence
Independence of mind
Independence in appearance
Information system relevant to financial reporting
Initial audit engagement
Inquiry
Inspection (as an audit procedure)
Inspection (in relation to quality control)
Interim financial information or statements
Intended users
Internal auditing
Internal audit function
Internal auditors
Internal control system
International Financial Reporting Standards
Investigate
IT environment
Incoming auditor

jurisdiction
Judgement
Jeopordize
Justified
Knowledge of the business
Limitation on scope
Limited assurance engagement
Legislative body (head of)


399
400
401
402
403
404
405
406
407
408
409
410
411
412
413
414
415
416
417
418
419
420
421
422
423
424
425
426
427
428
429

Legal liability
Line managers

legal proceedings
Litigation
Material facts
Mandatory requirements
Mandatory
Mandatory nature
anagment control
Must
Magnitude, nature, effect, relevance, and impact (re:Significance
p.43)

manipulate
Miscarriage of justice
Misconduct
Mismanagement
Maturity level
Mature
Memoranda
Mitigate
Management
Management bias
Management's expert
Management's point estimate
Management representations
Material inconsistency
Material misstatement of fact
Material weakness
Materiality
Measurement
Misappropriation of assets
Misstatement


430
431
432
433
434
435
436
437
438
439
440
441
442
443
444
445
446
447
448
449
450
451
452
453
454
455
456
457
458

Misstatement of fact
Modified opinion
Monitoring (in relation to quality control)
Monitoring of controls
Modified auditor's report
Nature of assurance service
Noncompliance
...no quality compromises are made...

nonpermissble
nonrecurring
National practices
National standards
Negative confirmation request
Network
Network firm
Neutrality
Non-compliance
Non-response
Non-sampling risk
Objectivity (p.43)
Organizational independence
Objective assurance
Objective assessment
Objective examination of evidence
Organization's operations
Organizational structure
Operations(organizational)
Opinion
Operating style (re:control environment)

Objectivity requires that Internal auditors do not subordinate their

459 judgement on audit matters to others


460
461
462
463
464
465
466
467
468
469
470
471
472
473
474
475
476
477
478
479
480
481
482
483
484
485
486

Ongoing monitoring
Omission
Observation
Occurrence
Opening balances
Opinion
Other auditor
Other information
Other matter paragraph
Outcome of an accounting estimate
Overall audit strategy
Performance of engagement
Parties outside the organization
Proficiency
Proficiency and Due Professional care
Philosophy (re:control environment)
Practice (re:control environment)
Profession of internal auditing
Practice of internal auditing
Practical application
Professional certification
Prudent
Processes (organizational)
Principles- focused
Performance standards
Process owner
Professional due care

487
488
489
490

Position (internal audit activity's position within the organization)

Procedure
Personal conflict of interest
Practitioner(s) (re:internal audit activity)


491
492
493
494
495
496
497
498
499

Professional pronouncement promulgated by

Periodic review
Practice advisory

500
501
502
503

partisanship
Permissible
Personal information
Prejudice
Presumption
Privileged persons
Proprietary
Purpose statement
peer review
Proactively

504
505
506
507
508
509
510
511
512
513
514
515
516
517
518
519
520
521

Perceive
Privacy
Personal privacy
Privacy of space
Privacy of communication
Privacy of information
pervasive
Partner
Performance materiality
Personnel
Pervasive
Planning
Population
Post balance sheet events
Positive confirmation request
Personnel
Practitioner
Preconditions for an audit


522
523
524
526
527
528
529
530
531
532
533
534
535
536
537
538
539
540
541
542
543
544
545
546
547
548

549
550
551
552

Predecessor auditor
Principal auditor
Presentation and disclosure
Professional accountant
Professional accountant in public practice
Professional judgement
Professional skepticism
Professional standards
Projection
Prospective financial information
Public sector
Qualification
Quality assurance and Improvement program
Qualified opinion
Quality controls
Relevant
Relevant assurance
Risk tolerance
Residual risk
Risk appetite
Rules of conduct
Review (under review)
Reasonable assurance
Reporting standards
Regulation
Resource limitation
Recognition of the Definition of Internal auditing, the code of
ethics, and the Standards in the Internal audit charter
Review team

Ramifications
Reasonableness


553
554
555
556
557
558
559
560
561
563
564
565
566
567
568
569
570
571
572
573
574
575
576
577
578
579
580
581
582
583
584
585

Retention
Retribution
Revelation
Rigorous
Remedy
reliance
Robustness
Real time
Reinforce
Reasonable assurance
Recalculation
Related parties
Related party
Related party transaction
Related services
Relevant ethical requirements
Reliability
Reperformance
Responsible party
Review
Review engagement
Review procedures
Rights and obligations
Risk assesment procedures
Risk of material misstatement
Senior management
Should
Statements of basic requirements
Subject matter
Solitation (Worldwide solicitation)
Sufficient action
Supervision


586
587
588
589
590
591
592
593
594
595
596
597
598
599
600
601
602
603
604
605
606
607
608
609
610
611
612
613
614
615
616

Scope limitations
Systematic, disciplined approach
Strongly recommended
Specialized audit utilities
Stakeholders

sampling technique
Scope statement
Self critical materials
Self evaluative privilige
Self regulatory organization
Sensitizing
Subjective information
Substantiate
System generated report
State of mind
Severity of
Subsequent
Susceptibility
System
Status
Streamlined
Succession planning
Survey
Sampling
Sampling risk
Sampling unit
Statistical sampling
Stratification
Scope of an Audit
Scope of a review
Scope limitation


617
618
619
620
621
622
623
624
625
626
627
630
631
632
633
634
635
636
637
638
639
640
641
642
643
644
645
646
647
648
649
650

Segment information
Service organization
Service auditor
Significance
Significant component
Significant deficiency in internal control
Significant risk
Small entity
Special purpose auditor's report
Special purpose financial statements
Special purpose framework
Subject matter information
Subsequent events
Subservice organization
Substantive procedures
Sufficiency
Suitable criteria
Suitably qualified external person
Summarized financial statements
Suplementary information
Supreme Audit Institution
Testimonial evidence
Trustees (of a non-profit organization)
Task
Threat of violance or physical force
Technology based audit techniques
Test data generators

Test
Third party review
Threats
Tolerance
Top down


652
653
654
655
656
657
658
659
660
661
662
663
664
665
666
667
668
669
670
671
672
673
674
675
676
677
678
679
680
681
682
683

Tests of Control
Those charged with governance
Tolerable error
Tolerable misstatement
Tolerable rate of deviation
Unbiased manner
Unbiased assessment
Unbiased mental attitude
Unduly
Unconditional requirement

Uncertainties
Undue influence
Unusual
Universe (audit)
Uncertainty
Uncorrected misstatements
Understandability
Unmodified opinion
Unqualified opinion
User auditor
User entity
Value
Value-added internal auditing
Violation of trust
Volunteering
Validate
Verification
Viability
Valuation
Walk-through test
Working papers

Waste


684 Whistleblowing
685 Wrongdoings
687 Written representation
Board
Chief audit executive

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