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environment The control environment is the attitude, awareness, and actions of the board, management, owners, and others about the importance of control. This includes integrity and ethical rules, commitment to competence, board or audit committee participation, organizational structure, assignment of authority and responsibility, and human resource policies and practices.

error Unintentional misstatements or omissions in financial statements. Errors may involve mistakes in gathering or processing accounting data, incorrect estimates from oversight or misinterpretation of facts, and mistakes in application of principles relating to amount, classification, presentation or disclosure.

estimation sampling is sampling to estimate the actual value of a population characteristic within a range of tolerable misstatement.

evidence (evidential matter) includes written and electronic information (such as checks, records of electronic fund transfers, invoices, contracts, and other information) that permits the auditor to reach conclusions through reasoning.

examination An examination of prospective financial statements is evaluation of preparation of the prospective statements, support underlying assumptions, and presentation. The accountant reports whether, in his or her opinion, the statements are presented in conformity with AICPA guidelines and the assumptions provide a reasonable basis for the responsible party's forecast. The accountant should be independent, proficient, adequately plan the engagement, supervise assistants, and obtain sufficient evidence to provide a reasonable basis for the report.

examine (examining) As an audit procedure, to examine something is to look at it critically.

except for A qualified opinion. An auditor can qualify the audit opinion for both departures from U.S. GAAP in the financial statements and for restrictions on the scope of the audit. The opinion paragraph of the qualified report is worded "In our opinion, except for..."

execute (execution) To carry out an internal control procedure, such as to sign and mail a check after inspecting supporting documents.

existence Assertions about existence deal with whether assets or liabilities exist at a given date. For example, management asserts that finished goods inventories in the balance sheet are available for sale.

expenditure Cash paid or liability incurred.

explanatory A paragraph added to an audit report to explain something, such as the reason for a qualified or adverse opinion.

explicitly Fully and clearly expressed, leaving nothing implied.