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Tag: Auditor’s Reliance on the Work of Others

So Many Terms…What Do They All Mean?

By Rob Pierce, Partner | CISSP, CISA on July 3, 2013May 10, 2017

It is easy to feel overwhelmed by all of the terminology surrounding an audit. Here is a list of frequently used terms and their meanings:

Tagged AICPA, Audit Evidence, Audit Testing, Auditor's Opinion, Auditor's Reliance on the Work of Others, Bridge Letter, Carve Out Report, Client Control Considerations, Control Objectives, Controls, Description of Services, Examination Period, HIPAA, HIPAA HITECH, Inclusive Report, Initial Request List, Letter of Representation, Management Assertion, Qualified Opinion, Results of Tests, Risk, Service Auditor, Service Organization, SOC, SOC 2 Type 1, SOC 2 Type 2, SSAE 16, Trust Services Principles and Criteria (TSP), Unqualified Opinion, User Organization

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