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AUXILIARY JOURNAL is a journal in which accounting information is stored both before and after the transfer to the General Ledger.
COMPUTER CONTROLS are internal controls performed by computer software controls as opposed to manual controls. Can also mean general and application controls over the computer processing of data.
ADVERSE OPINION is expressed if the basis of accounting is unacceptable and distorts the financial reporting of the corporation. If auditors discover circumstances during the course of the audit that make them question whether they can issue an unqualified opinion, they should always discuss those circumstances with the client before issuing the opinion, in order to determine whether it is possible to rectify the problem.
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