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Recruiter's Glossary
Industry
Examples:
Going Concern
•
Vouching
•
Reconciliation
Auditing Terms
Understanding these terms will help you better evaluate candidates and communicate with hiring managers
Assurance
Inherent Risk
Engagement Letter
Audit Risk
Control Testing
Reconciliation
Workpapers
Audit Evidence
AICPA
Management Letter
Vouching
Segregation of Duties
Disclaimer
Trial Balance
Audit Program
Ledger
Risk Assessment
Materiality
Independence
Footnotes
Fraud Risk
Control Risk
Attestation
Working Papers
Journal Entries
Sampling
Substantive Testing
GAAP
Tracing
CAAT
Audit Committee
Walkthrough
IFRS
Compliance Testing
Tick Marks
Confirmations
Analytical Procedures
Audit Opinion
Internal Controls
Going Concern
Due Diligence
Detection Risk
SOX
PCAOB
Financial Statements
Test of Controls
Adverse Opinion
Disclosure
Qualified Opinion
Audit Trail
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