Auditing vocabulary pdf

In the case of an audit engagement it is in the public interest and, therefore, required by the IESBA Code, that the auditor be independent of the entity subject to the audit

The IESBA Code describes independence as comprising both independence of mind and independence in appearance

The department or area in an organization (people, processes, and equipment) that performs the function of running the computer systems and various devices that support the business objectives and activities

Internal Auditing: Assurance & Advisory Services, 4th Edition (Textbook) inherent limitations of internal control