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continuing accounting significance Matters of continuing accounting significance are those normally included in the permanent audit working paper file, such as the analysis of balance sheet accounts, and those relating to contingencies. Such information from a prior year is used by the auditor in the current year's audit and is updated each year.

control A policy or procedure that is part of internal control.

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.

control policies and procedures Control activities are the policies and procedures that help ensure management directives are carried out. Those pertinent to an audit include performance reviews, information processing, physical controls and segregation of duties.

control risk The risk that material error in a balance or transaction class will not be prevented or detected on a timely basis by internal controls.

controller An officer who supervises financial affairs of an entity. In internal control the controller is often the person with recordkeeping (general ledger) responsibilities, as contrasted with asset custody, management decision making, and internal audit functions.

corroborate (corroborating) (corroboration) (corroborative) To strengthen with other evidence, to make more certain.

count Enumerate some characteristic such as the number of items in inventory.

cumulative effect of changing to a new accounting principle is the effect on retained earnings at the beginning of the current period. It is included in net income after extraordinary items. Only the direct effect (net of income tax effect) is considered.

current ratio Total current assets divided by total current liabilities.

custodian One that has possession or is in charge of something. Some entities entrust marketable investment securities to a bank which is custodian of the company's securities.

custody Possession.

cutoff Designating a point of termination. An auditor uses tests of cutoff to obtain evidence that transactions for each year are included in the financial statements of the appropriate year.

defalcation To misuse or embezzle funds.

deficiency An internal control shortcoming or opportunity to strengthen internal controls.

detection risk The risk audit procedures will lead to a conclusion that material error does not exist when in fact such error does exist.

detective control A control designed to discover an unintended event or result.

deviation Departure from prescribed internal control. Often expressed as a rate at which the departure occurs.

disclaimer (disclaim) A statement that the auditor is unable to express an opinion as to the presentation of financial statements in conformity with U.S. GAAP.

disclosure Revealing information. Financial statement footnotes are one way of providing necessary disclosures.