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general standard In the ten U.S. generally accepted auditing standards there are three general standards: 1. The examination is to be performed by a person or persons having adequate technical training and proficiency as an auditor. 2. In all matters relating to the assignment, an independence in mental attitude is to be maintained by the auditor. 3. Due professional care is to be exercised in the performance of the examination and preparation of the report.

generalized audit software Packaged computer programs used on a variety of computers during audit field work to read computer files, select information, perform calculations, create data files and print reports in a format specified by the auditor.

going concern assumption assumes the company will continue in operation long enough to realize its investment in assets through operations (as opposed to sale). Presenting assets at historical cost is justified by assuming productive assets will be used rather than sold. This makes market values irrelevant and supports accounting methods which match the actual cost of an asset to periods benefited.

government auditing standards A book issued by the comptroller general of the United States, sometimes called the "yellow book." Government Auditing Standards contains standards for audits of government organizations, programs, activities, and functions and of government assistance received by contractors, not-for-profit organizations, and other nongovernment organizations. These standards, which include designing the audit to provide reasonable assurance of detecting material misstatements resulting from noncompliance with provisions of contracts or grant agreements that have a direct and material effect on determination of financial statement amounts, are to be followed when required by law, regulation, agreement, contract, or policy. For financial audits, Government Auditing Standards prescribes fieldwork and reporting standards beyond those required by GAAS.

gross margin percentage The gross margin from an income statement divided by net sales revenue.

hard copy A printed copy of information as opposed to information stored in computer readable form.

hardware A computer and associated physical equipment involved in data-processing or communications functions as opposed to software or computer programs that provide instructions the computer follows.

hardware control Computer controls built into physical equipment by the manufacturer.

hash total A control total which has no meaning in itself other than for control, e.g., total social security numbers of employees paid.

hedges protect an entity against the risk of adverse price or interest-rate movements on its assets, liabilities, or anticipated transactions. A hedge is used to avoid or reduce risks by creating a relationship by which losses on positions are counterbalanced by gains on separate positions in another market.

image processing systems use scanning to convert documents into electronic images to facilitate storage. Reference and source documents may not be retained after conversion.

immaterial Of no importance. Something in financial statements that will not change decisions of investors.

implicitly Implied or understood even though not directly expressed.

implied control performance deals with expected changes to data.

incompatible duties Internal control systems rely on separation of certain duties to reduce the chance of errors or fraud. Duties are incompatible if they should be separated for control. For example, one person should not be in a position to both embezzle funds and to hide the embezzlement by changing the recorded accountability.