Key Terms. IAASB Handbook, saarricxvo Sefaseba. saarricxvo Canawerebi. uaryofiti mosazreba. reklama. analizuri procedurebi.

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1 K Key Terms IAASB Handbook, 2007 Access controls Accounting estimate Accounting records Accounting system Adverse opinion Advertising Agreed-upon procedures engagement Analytical procedures Annual report Anomalous error xelmisawvdomobis kontroli saarricxvo Sefaseba saarricxvo Canawerebi buraltruli arricxvis sistema uaryofiti mosazreba reklama garigeba SeTanxmebuli procedurebis Catarebaze analizuri procedurebi wliuri angarisi anomaliuri Secdoma Applicable financial reporting framework finansuri angarisgebis wardgenis Sesaferisi CarCoebi Appropriateness Assertion Assess Assistant Association Assurance Assurance client Assurance engagement Assurance team Attendance Sesaferisoba mtkiceba xelmisawvdomoba asistenti asocireba rwmuneba marwmunebeli garigebis damkveti marwmunebeli garigeba marwmunebeli garigebis Semsrulebeli jgufi daswreba

2 cnebebis glosari Audit documentation Audit evidence Audit firm auditis dokumentacia auditoruli mtkicebuleba audituri firma Audit matters of governance interest mmartvelobistvis mnisvnelovani auditis sakitxebi Audit of financial statements Audit opinion Audit risk Audit sampling Auditor association with financial information Clearly insignificant Close family Comparatives Compilation engagement Component Component of a complete set of financial statements Comprehensive basis of accounting Computer information systems (CIS) environment Computer-assisted audit techniques Confidence levels Confirmation Contingent fee Continuing auditor Control activities Control environment Control risk finansuri angarisgebis auditi auditoruli mosazreba auditoruli riski auditoruli SerCeva auditoris asocireba finansur informaciastan askarad umnisvnelo ojaxi Sesadarisi informacia kompilaciuri garigeba komponenti finansuri angarisgebis sruli kompleqtis elementi buraltruli arricxvis organuli safuzveli kompiuteruli sainformacio sistemebis garemo kompiuteruli auditis teqnika sandoobis done dadastureba pirobiti sazrauri amjamindeli auditori makontrolebeli saqmianoba kontrolis garemo kontrolis riski

3 K Corporate governance Corresponding figures Criteria Current period figure Database Date of approval of the financial statements Date of the auditor s report Date of the financial statements Date the financial statements are issued Detection risk Direct financial interest Director or officer Disclaimer of opinion Electronic Data Interchange Emphasis of matter paragraph Employee fraud Encryption (cryptography) Engagement documentation Engagement letter Engagement partner Engagement quality control review Engagement quality control reviewer Engagement team korporaciuli martva Sesabamisi monacemebi kriteriumebi mimdinare periodis monacemi monacemta baza finansuri angarisgebis damtkicebis TariRi auditoris daskvnis TariRi finansuri angarisgebis TariRi finansuri angarisgebis gamocemis TariRi SeumCnevlobis riski pirdapiri finansuri interesi direqtori an Tanamdebobis piri uari mosazrebis gamotqmaze eleqtronuli monacemebis urtiertgacvla mnisvnelovan garemoebata amsaxveli abzaci TanamSromlis TaRliToaba kodireba (dasifrva) garigebis dokumentacia garigebis werili garigebis partniori garigebis xarisxis kontrolis mimoxilva garigebis xarisxis kontrolis mimomxilveli garigebis Semsrulebeli jgufi Entity s risk assessment process sameurneo subieqtis riskis Sesafasebeli procesi Environmental matters Environmental risk ekologiuri sakitxebi ekologiuri riski

4 cnebebis glosari Error Evaluate Existing auditor Expected error Experienced auditor Expert External audit External confirmation Fair value Financial interest Financial statement audit client Financial statements Secdoma Sefaseba moqmedi auditori savaraudo Secdoma gamocdili auditori eqsperti gare auditori dadastureba garese mxarestan realuri Rirebuleba finansuri interesi finansuri angarisgebis auditis damkveti finansuri angarisgeba Firewall qselis dacvis aparatul-programuli sasualeba Fraud General IT-controls General purpose financial statements Give a true and fair view Governance Government business enterprises Immediate family Incoming auditor Independence Indirect finnacial interest Information system relevant to financial reporting Inherent risk TaRliToba informaciuli teqnologiebis saerto kontroli saerto danisnulebis finansuri angarisgeba utyuarad da samartlianad asaxavs mtavroba samtavrobo komerciuli subieqtebi axlo natesavi axladmosuli auditori damoukidebloba arapirdapiri finansuri interesi finansuri angarisgebis Sesabamisi sainformacio sistema Tandayolili riski

5 K Initial audit engagement Inquiry Inspection Intended users Interim financial information or statements Internal auditing Internal auditor Internal control Investigate IT environment Limitation on scope Limited assurance engagement Listed entity Local Area Network Management Management fraud Management representations Material inconsistency Material misstatement of fact Material weakness Materiality Matters that do affect the auditor s opinion Matters that do not affect the auditor s opinion Misappropriation of assets Misstatement pirveli auditoruli garigeba gamokitxva datvaliiereba savaraudo momxmarebeli Sualeduri finansuri informacia an angarisgeba Sida auditi Sida auditori Sida kontroli gamokvleva informaciul-teqnologiuri garemo masstabis SezRudva SezRuduli rwmunebis garigeba kotirebuli sameurneo subieqti adgilobrivi qseli xelmzrvaneloba xelmzrvanelobis TaRliToba xelmzrvanelobis mier wardgenili oficialuri informacia arsebiti Seusabamoba arsebiti uzustoba arsebiti naklovaneba arsebitoba sakitxebi, romlebic gavlenas axdens auditoris mosazrebaze sakitxebi, romlebic gavlenas ar axdena auditoris mosazrebaze aqtivebis ukanono mitviseba uzustoba

6 cnebebis glosari Modified auditor s report Monitoring National practices National standards Network firm Noncompliance Non-sampling risk Non-statistical sampling Observation Opening balance Opinion Other auditor Overall audit strategy Partner PCs or personal computers Personnel Planning Population Post balance sheet events Predecessor auditor auditoris modificirebuli daskvna monitoringi erovnuli praqtika erovnuli standartebi qselis firma Seusabamoba arasercevis riski arastatistikuri SerCeva dakvirveba sawyisi nasti mosazreba sxva auditori auditis saerto strategia partniori personaluri kompiuteri personali dagegmva generaluri ertobliobaoba balansis Sedgenis TariRis Semdgomi movlenebi winamorbedi auditori Present fairly, in all material respects samartlianad asaxavs yvela arsebiti aspeqtis gatvaliswinebit Principal auditor Professional accountant mtavari auditori profesionali buralteri Professional accountant in business biznessi dasaqmebuli profesionali buralteri Professional accountant in public practice sazogadoebrivi praqtikit dakavebuli profesionali buralteri

7 K Professional services Professional skepticism Professional standards Programming controls Projection Proposed auditor Public sector Qualified opinion Quality controls Reasonable assurance Reasonable assurance engagement Recalculation Related entity Related party Related party transaction Reperformance Responsible party Review Review engagement Risk assessment procedure Risk of material misstatement Sampling risk Sampling unit Scope limitation Scope of a review Scope of an audit Segment information profesiuli momsaxureba profesiuli skepticizmi profesiuli standartebi programuli kontroli grzelvadiani prognozi auditorobis kandidati saxelmwifo seqtori pirobiti mosaazreba xarisxis kontroli dasabutebuli rwmuneba dasabutebuli rwunebis garigeba xelaxali gamotvla dakavsirebuli sameurneo subieqti dakavsirebuli mxare dakavsirebul mxareta operacia xelaxla Sesruleba pasuxismgebeli mxare mimoxilva mimoxilvis garigeba riskis Sesafasebeli procedura arsebiti uzustobis riski SerCevis riski SerCevis erteuli masstabis SezRudva mimoxilvis masstabi auditis masstabi segmenturi informacia

8 cnebebis glosari Significance Significant risk Small entity Staff Statistical sampling Stratification Subject matter Subject matter information Subsequent events Sufficiency Suitable criteria Suitably qualified external person Supplementary information Supreme Audit Institution Test Tests of control Tolerable error Total error Transaction logs Uncertainty Understanding of the entity and its environment Walk-through test Working papers mnisvnelovneba mnisvnelovani riski mcire sawarmo TanamSromlebi statistikuri SerCeva stratifikacia (dayofa) gansaxilveli sagani gansaxilveli sagnis informacia Semdgomi movlenebi sakmarisoba mizansewonili kriteriumebi Sesaferisi kvalifikaciis gare pirovneba damatebiti informacia auditis umarlesi instituti testi kontrolis testebi asatani Secdoma mtliani Secdoma operaciis Canaweri ganusazrvreloba sameurneo subieqtisa da misi garemos Seswavla Tavidan bolomde gavlis testi samusao dokumentebi