LISTA TERMENILOR CHEIE ISA 2008

Access control Accounting estimate Accounting records Adverse opinion Agreed-upon procedures engagement Analytical procedures Annual report Application controls in information technology Applicable financial reporting framework Appropriateness Assertions Assess Assistants Association Assurance Assurance engagement Auditors point estimate or auditors range Audits file Reasonable assurance engagement Limited Assurance Engagement Assurance engagement risk Attendance Audit documentation Audit evidence Audit firm Audit matters of governance interest Audit of financial statements Audit opinion Audit risk Business risk

- Controlul accesului - Estimare contabil - (Sistem de) nregistrri contabile - Opinie contrar - Misiune pe baza procedurilor convenite - Proceduri analitice - Raport anual - Controale ale aplicaiilor n sistemele informatice - Cadru de raportare financiar aplicabil - Grad de adecvare - Afirmaii - A evalua - Asisteni - Asociere - Asigurare - Misiune de asigurare - Estimarea auditorului sau intervalul de estimare - Dosar de audit - Misiune de asigurare rezonabil - Misiune de asigurare limitat - Riscul misiunii de asigurare - Participare - Documentaia de audit - Probe de audit - Firm de audit - Aspecte de audit de interes pentru guvernan - Audit al situaiilor financiare - Opinie de audit - Risc de audit - Riscul afacerii

Inherent risk Control risk Audit sampling Anomalous error Confidence levels Expected error Non-sampling risk Non-statistical sampling Population Sampling risk Sampling unit Statistical sampling Stratification Tolerable error Total error Auditor Existing auditor External auditor Incoming auditor Internal auditor Other auditor Predecessor auditor Principal auditor Proposed auditor Successor auditor Auditor association with financial information Comparatives Comparative financial statements Compilation engagement Component Component materiality

- Risc inerent - Risc de control - Eantionarea n audit - Eroare anormal - Niveluri de ncredere - Eroare ateptat - Risc independent de eantionare - Eantionare nestatistic - Populaie - Risc de eantionare - Unitate de eantionare - Eantionare statistic - Stratificare - Eroare tolerabil - Eroare total - Auditor - Auditor existent - Auditor extern - Auditor nou - Auditor intern - Alt auditor - Auditor precedent - Auditor principal - Auditor propus - Auditor succesor - Asocierea auditorului cu informaiile financiare - Date comparative - Situaii financiare comparative - Misiune de compilare - Component - (Pragul de) semnificaie a(l) componentei Component of a complete set of - Component a unui set complet de financial statements situaii financiare Comprehensive basis of accounting - Baz exhaustiv de raportare contabil Computer information systems (CIS) - Mediul sistemelor informaionale environment computerizate (CIS) Computer-assisted audit techniques - Tehnici de audit asistate de
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Confirmation Continuing auditor Control activities Control environment Control risk Corporate governance Corresponding figures Criteria Suitable criteria Current period figures Database Date of approval of the financial statements Date of the financial statements Date of the auditors report Date the financial statements are issued Detection risk Disclaimer of opinion

calculator - Confirmare - Auditor recurent - Activiti de control - Mediul de control - Risc de control - Guvernana corporativ - Cifre corespondente - Criterii - Criterii adecvate - Cifrele perioadei curente - Baz de date - Data aprobrii situaiilor financiare

- Data situaiilor financiare - Data raportului auditorului - Data la care sunt publicate situaiile financiare - Risc de detectare - Imposibilitatea exprimrii unei opinii Electronic Data Interchange (EDI ) -Transfer electronic de date (EDI) Emphasis of matter paragraph(s) - Paragraf(e) de evideniere a unui aspect Employee fraud - Frauda a angajailor Encryption - Criptare Engagement documentation - Documentaia misiunii Engagement partner - Partener de misiune Engagement letter - Scrisoare de misiune Engagement quality control review - Revizuirea controlului calitii misiunii Engagement quality control reviewer - Inspectorul controlului calitii misiunii Engagement team - Echipa misiunii Entitys risk assessment process - Procesul de evaluare a riscului entitii Environmental matters - Aspecte privind mediul nconjurtor Environmental performance report - Raport privind mediul nconjurtor Environmental risk - Risc de mediu
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Error Estimation uncertainty Evaluate Experienced auditor Expert External confirmation Fair value Financial statements Firewall Firm Forecast Fraud Fraudulent financial reporting General IT-controls General purpose financial statements Going concern assumption Governance Government business enterprises Group Group audit Group audit opinion Group engagement partner Group engagement team Group financial statements Group management Group-wide controls Inconsistency Independence Information system relevant to financial statement Initial audit engagement Inquiry Inspection (as an audit procedure) Inspection (in relation to completed engagements) Intended users

- Eroare - Incertitudinea estimrii - A evalua - Auditor cu experien - Expert - Confirmare extern - Valoare just - Situaii financiare - Protecie/ sistem de protecie - Firm - Previziune - Fraud - Raportare financiar frauduloas - Controale generale ale sistemelor informatice - Situaii financiare cu scop general - Prezumia de continuitate a activitii - Guvernan - ntreprinderi cu capital majoritar de stat - Grup - Auditul grupului - Opinia de audit la nivelul grupului - Partenerul de misiune la nivelul grupului - Echipa misiunii la nivelul grupului - Situaiile financiare ale grupului - Conducerea grupului - Controale la nivelul grupului - Inconsecven - Independen - Sistem informaional relevant pentru raportarea financiar - Misiune de audit iniial - Intervievare - Inspecie (ca procedur de audit) - Inspecie (n legtur cu misiunile finalizate) - Utilizatori vizai
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Interim financial information or statements Internal auditing Internal auditor Internal control Investigate IT environment Limitation on Scope Limited Assurance Engagement Listed Entity Local Area Network Management Management bias Management fraud Management representations Material inconsistency Material misstatement of fact Managements point estimate Material weakness Materiality Matters that do not affect the auditors opinion Misappropriation of assets Misstatement Modified auditors report Qualified opinion Monitoring (in relation to quality control) Monitoring of controls National practices (auditing) National standards (auditing) Observation Network firm Noncompliance Opening balances Opinion Other auditor Other information Outcome of an accounting estimate

- Informaii sau situaii financiare interimare - Audit intern - Auditor intern - Control intern - A investiga - Mediul informatic - Limitarea ariei misiunii - Misiune de asigurare limitat - Entitate cotat - Reea local (LAN) - Conducere - Influena conducerii - Fraud a conducerii - Declaraii ale conducerii - Inconsecven semnificativ - Denaturare semnificativ a informaiilor - Estimarea conducerii - Punct slab semnificativ - (Prag de) semnificaie - Aspecte care nu afecteaz opinia auditorului - Deturnare de active - Denaturare - Raportul modificat al auditorului - Opinie modificat - Monitorizare (n legtur cu controlul calitii) - Monitorizarea controalelor - Practici naionale (de audit) - Standarde naionale (de audit) - Observare - Firm din cadrul unei reele - Nerespectare - Solduri iniiale - Opinie - Alt auditor - Alte informaii - Rezultatul unei estimri contabile
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Overall audit strategy Partner PCs or personal computers (also referred to as microcomputers) Personnel Planning Post sheet balance events Practitioner Professional accountant Professional accountant in public practice Professional skepticism Professional standards Programming controls Projection Prospective financial information Public sector Quality controls Reasonable assurance (in the context of quality control) Reasonable assurance engagement (in the context of an audit engagement) Reasonable assurance engagement Related party Related party transaction Related services Responsible party Re performance Review (in relation to quality control) Review engagement Review procedures Risk assessment procedures Risk of material misstatement Scope limitation

- Strategia general de audit - Partener - PC-uri sau computere personale (cunoscute de asemenea i ca microcomputere) - Personal - Planificare - Evenimente dup ncheierea exerciiului financiar - Practician - Auditor profesionist - Auditor profesionist n practica public - Scepticism profesional - Standarde profesionale - Controlul dezvoltrii programelor - Proiecie - Informaii financiare prognozate - Sector public - Controale ale calitii - Asigurare rezonabil (n contextul controlului calitii) - Asigurare rezonabil (n contextul unei misiuni de audit) - Misiune de asigurare rezonabil - Parte afiliat - Tranzacie cu pri afiliate - Servicii conexe - Parte responsabil - Reefectuare - Revizuire (n relaie cu controlul calitii) - Misiune de revizuire - Proceduri de revizuire - Proceduri de evaluare a riscului - Riscul unor denaturri semnificative - Limitarea ariei de acoperire
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Scope of a review Scope of an audit Segment information Significance Significant component Significant risk Small entity Special purpose auditors report Staff Subject matter information Subsequent events Substantive procedures Sufficiency Suitably qualified external person (for the purpose of ISQC1) Suitable criteria Summarized financial statements Supplementary Information Supreme Audit Institution Test Tests of control Those charged with governance Transaction logs Uncertainty Understanding of the entity and its environment Unqualified opinion Walk through test Wide area network (WAN) Working papers

- Arie de acoperire a unei revizuiri - Arie de acoperire a unui audit - Informaii pe segmente - Semnificaie - Component semnificativ - Risc semnificativ - Entitate mic - Raport auditorului pentru misiuni cu scop special - Personal - Informaii specifice - Evenimente ulterioare - Proceduri de fond - Suficien - Persoan extern cu o calificare adecvat (n contextul Standardului Internaional de Controlul Calitii ISQC1) - Criterii adecvate - Situaii financiare simplificate - Informaii suplimentare - Instituia suprem de audit - Test - Teste ale controalelor - Persoanele nsrcinate cu guvernana - Jurnale ale tranzaciilor - Incertitudine - nelegerea unei entiti i a mediului su - Opinie nemodificat - Test de parcurgere - Reea extins (WAN) - Foi de lucru