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positive assurance A statement as what the CPA believes is positive assurance. An example is an opinion that the financial statements are presented fairly in conformity with U.S. GAAP. The opposite is negative assurance, which is a statement about what the CPA does not know. A statement that the CPA was "not aware of material modifications that should be made to financial statements for them to conform with U.S. generally accepted accounting principles" is negative assurance used in review reports.

positive confirmation (positive request) The positive form of receivables confirmation asks the customer to respond whether the customer agrees or disagrees with the client's reported receivable balance. The negative form of accounts receivable confirmation asks the client's customer to respond only if the customer disagrees with the balance determined by the client. The negative form is used when controls over receivables are strong and accounts receivable consists of many accounts with small balances. The positive form is used when controls are weak or there are fewer, but larger, accounts.

predecessor auditor The auditor of a client for a prior year who no longer audits that client.

presentation Assertions about presentation deal with whether particular financial statement components are properly classified and described. For example, management asserts that long-term liabilities in the balance sheet will not mature in one year. Similarly, management asserts that extraordinary items in the income statement are properly classified and described.

preventative control A control designed to avoid an unintended event.

principal auditor The auditor responsible for the greater portion of financial statements. The principal auditor may assume responsibility for the work of the other auditor or divide responsibility with the other auditor.

pro forma The objective of pro forma financial information is to show effects on historical financial information if a proposed event had occurred earlier.

probability proportional to size (pps) sampling A sampling plan that bases the likelihood of selecting a particular account on the relative size of that account, so larger accounts have a greater probability of being selected for the sample than smaller accounts.

probable A contingent loss is probable if it is uncertain but likely to happen.

procedure An action, such as a step performed as part of an audit program or as part of the client's internal controls.

processing control is an internal control included in computer software designed to assure that all transactions are handled as authorized and none omitted or added.

production cycle The portion of an entity that acquires resources and converts them to the product or service for customers.

production order A document that initiates the manufacturing process.

proficiency Attainment of proficiency as an auditor begins with the auditor's formal education and extends to subsequent experience. The independent auditor must undergo training adequate in technical scope, including commensurate general education. The junior assistant, entering an auditing career, must obtain professional experience with proper supervision and review of his or her work by a more experienced superior.