Texas Pages in category "Auditing terms" The following 24 pages are in this category, out of 24 total. This list may not reflect recent changes. A Analytical procedures (finance auditing) Audit evidence Audit plan Audit risk Audit substantive test Audit working papersC Comfort letterD Detection riskI Inherent risk Inherent risk (accounting)M Management assertions Management representation Materiality (auditing) Mitigating controlN Negative assurance Non-sampling errorP Positive assuranceS Sampling error Sampling risk Scope limitation Separation of dutiesT Audit trailV Verification (audit) Vouching (financial auditing)