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approve To authorize. A manager authorizes a transaction by signing a voucher providing approval for the disbursement.

ascertain An audit procedure to determine or to discover with certainty. For example, to ascertain the date on which an investment was purchased by examining source documents.

assertion Management asserts financial statements are correct with regard to existence or occurrence of assets, liabilities or transactions, completeness of information in the financial statements, rights and obligations at a point in time, appropriate valuation or allocation, presentation, and disclosure.

assess To determine the value, significance, or extent of.

assessed Determined. The level of control risk determined by the auditor, based on tests of controls, is the assessed level of control risk.

assurance The level of confidence one has in a proposition.

attest (attestation) report An attest engagement is one in which a practitioner is engaged to issue a written conclusion about the reliability of a written assertion that is the responsibility of another party. A financial statement audit is one type of attestation.

attorney's letter is signed by the client's lawyer and addressed to the auditor. It is the auditor's primary means to corroborate information furnished by management about litigation, claims, and assessments.

attribute sampling The characteristic tested is a property that has only two possible values (an error exists or it does not).

audit adjustment, whether or not recorded by the entity, is a proposed correction of the financial statements that may not have been detected except through audit procedures.

audit committee A committee of the board of directors responsible for oversight of the financial reporting process, selection of the independent auditor, and receipt of audit results.

audit objective In obtaining evidence in support of financial statement assertions, the auditor develops specific audit objectives in the light of those assertions. For example, an audit objective related to the completeness assertion an auditor might develop for inventory balances is that inventory quantities include all products, materials, and supplies on hand.

audit planning is developing an overall strategy for the conduct and scope of the audit. The nature, extent, and timing of planning varies with the size and complexity of the entity, experience with the entity, and knowledge of the entity's business.

audit risk A combination of the risk that material errors will occur in the accounting process and the risk the errors will not be discovered by audit tests. Audit risk includes uncertainties due to sampling (sampling risk) and to other factors (nonsampling risk).

auditing standards board Statements on Auditing Standards are issued by the auditing standards board, the senior technical body of the AICPA designated to issue auditing pronouncements.

authorize (authorization) To give permission for. A manager authorizes a transaction by signing a voucher providing authorization for the disbursement.

backup A copy of a computer program or file stored separately from the original.