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X-Audit

151

Xx

xw

X-Audit n it gives detailed application and database metrics, including lists and locations of constraints, duplicates, un- used files, multiple record for- mats, missing sources, unused subroutines and procedures, and a host of database related problems; without this linked, cross-referenced summary of your applications and databases, change management becomes a guessing game, and testing times and remediation cycles increase.

XSS abbrev. Vid Cross-site scripting noun phrase

Commentary

It aims to identify if query parameters contain malicious

Javascript and block the re- sponse if it believes the pay- loads were injected into the server response. XSS Auditor is enabled by default, but it can be configured or disabled with the X-XSS-Protection HTTP header. The auditor is really an additional safety-net for users, but not intended as a strong security mechanism.

Because of this, XSS Auditor bypasses are rated as “Sec- Severity-None” and are not eligible for bug bounty payments.

xw abbrev. Vid ex-warrants n pl. a symbol indicating that a stock is trading ex-warrants, with no warrants attached.

year end noun phrase financial statements have to be prepared within three months following the end of an accounting period, which is usually the year end

Year to date noun phrase abbrev. YTD it refers to the period of time beginning the first day of the current calen- dar year or fiscal year up to the current date; YTD infor- mation is useful for analyzing business trends over time or comparing performance data to competitors or peers in the same industry.

Yellow Book, the noun phrase

1) a name for the Govern- ment Auditing Standards, the standards relating to audits of governments in the United States, issued by the Govern-

ment Accountability Office (US GAO); cf. Red Book, the noun phrase

2) Britain’s Industrial Future, a.k.a. the Yellow Book noun phrase;

3) The Yellow Book is writen by a legislative auditor who is truly independent. They have their own budget. They are the preeminent government audit organization.

yield n 1) the result, product, or amount yielded;

2) the profit or return, as from an investment or tax;

3) FIN/ SE the annual income provided by an investment, usually expressed as a per- centage of its cost or of its cur- rent value: The yield on these shares is 15 per cent at today’s market value.

ZBA abbrev. Vid zero balance account noun phrase

ZBB abbrev. Vid zero-base bud- geting noun phrase

zero balance noun phrase if the zero balance exists, companies can prevent excessive balances on accounts and more effectively control how they distribute funds.

zero balance account noun phrase abbrev. ZBA an account that maintains no funds on it because the account holder transfers only enough funds into it to cover checks written on it.

zero-base budgeting noun phrase abbrev. ZBB a budget- ing approach in which a bud- get is prepared as if each year were the first year it was ever prepared.

zero bracket amount noun phrase a lump-sum allowance of income that a taxpayer could receive without imposition of any federal Income Tax because it was considered equivalent to the standard amount of deductions usually taken by an average taxpayer.

Zero Trust noun phrase a se- curity concept centered on the belief that organizations should not automatically trust anything inside or outside its perimeters and instead must verify anything and everything trying to connect to its systems before granting ac- cess; the strategy around Zero Trust boils down to “Don’t trust anyone”.

zombie n a computer connected to the Internet that has been compromised by the site

zombie assets noun phrase pl. fixed assets that are on the premises but which have not been recorded in the fixed as- set register.

forms, such as zoom and/or teams. There are risks associ- ated with using remote meeting technology or cloud-based products.They include the po-

tential transmission of highly sensitive or personal information via insecure email, the ability to take screen shots or record zoom and/or teams technology sessions, the capture of information electronically that was never captured before, and the storage and potential of access to highly sensitive information or personal information by cloud vendors.

Z-score n a numerical measure- ment that describes a value’s relationship to the mean of a group of values; a Z-score below 1.8 suggests a company might be headed for bank- ruptcy, while a score closer to 3 suggests a company is in solid financial positioning.

A

absolute beginner noun phrase 17, 105, 165

account n 17, 19 accountability n 18 accountant n 18, 19 accounting verbal noun 18, 19

Accounting Standards Commit-

tee, the BrE 18, 23

accounts payable noun phrase us. pl. 19, 23

accounts receivable noun phrase us. pl. 19, 23

accrual n oft. pl. 19 actuary n 19

advanced audit notice, a. advance audit notice

noun phrases 19 adverse opinion report, Adverse Opinion report

noun phrases 19

ageing or aging verbal nouns 20 agreement n 20

allowance(s) n sing. & pl. 20 American Accounting Associa-

tion, the AmE 17, 21

American Institute of Certified

Public Accountants, the AmE 20, 21

American International Group,

Inc. AmE 22

amortization n 22 analysis n pl. analyses 22 analyst n 22

Andersen Effect, the AmE 23 annual report noun phrase 23 appraisal n 23

appraiser n 23 assets n pl. 23

attestation report noun phrase

23 audigator n 24 audit n 24 audit v 24

audit alert(s) noun phrase sing. & pl. 24

Audit and Accounting Guides

AmE 17, 24

audit committee noun phrase

17, 24

audit data analytics noun phrase

19, 25

audit data analytics alert noun phrase 19

audit department, a. audit arm noun phrases sing. & pl. 25 audit evidence noun phrase 25 audit failure noun phrase 26 audit fee noun phrase 26 audit finding noun phrase 26 audit manager(s) noun phrase

sing. & pl. 26

Audit Note Book or Audit note book noun phrases 26, 35 audit of digital assets

noun phrase 26

audit of non-digital assets noun phrase 27

audit report, report

auditor’s opinion, or auditor’s report noun phrases 27 audit risk noun phrase 23, 27 audit split noun phrase 27 audit tick mark(s) noun phrase sing. & pl. 28

audit trail(s) noun phrase sing. & pl. 29

audit trap(s) noun phrase sing. & pl. 29

audit watchdog noun phrase 29 audited account noun phrase 29 auditee n 29

auditing verbal noun 19, 29 auditing division noun phrase 29 auditing headhunter

noun phrase 30 auditing recruiter, a.

auditing headhunter noun phras- es sing. & pl. 30

auditor n 24, 30

auditor general, Auditor General, a. auditor-general, Auditor-General noun phrases

20, 30

auditor’s opinion or auditor’s report noun phrases 27, 30 automated audit noun phrase 30

B

bad debt noun phrase 31 bail n 31

bail v 31

bale out phr v BrE, bail out phr v AmE infml 31

bail-out n AmE 31 balance n 31 balance v 31

balance of trade noun phrase 32 balance sheet noun phrase 32,

36

bank examiner noun phrase 32 bean counter noun phrase 32 belongings n pl., sometimes

sing. 32 Betterteam n 32

Big Four, the AmE, Deloitte,

Ernst & Young, Pricewater- houseCoopers, Klynveld Peat

Marwick Goerdeler AmE 32 blank cheque noun phrase BrE, blank check noun phrase AmE

33

Blue Book — GAAFR, the noun phrase 34, 70, 76

bond n 34

bond issue noun phrase 34 bonus n 34

book n 34

book v, a. reserve v 36 bookkeeper, a. book-keeper n 36 bookkeeping n 33, 36

book value noun phrase 36 borrow v 36

borrower n 36 borrowing verbal noun 36

bottom line, the noun phrase 36 bourgeois n 36

budget n 37 budget v 37

Bureau of the Budget, the 37

C

calculation n 38 capital n 38

capital assets noun phrase pl. 39 capital [industrial; manufac- tured] goods noun phrase pl.

39

capital reserve(s) noun phrase sing. & pl. 39

capital stock noun phrase 39 carry-forward, carry-over n 39 cash n 39

cash v 39

cash money noun phrase 39 cash register noun phrase 39 certification n sing. & pl. 39 certified public accountant noun phrase 40, 47 certify v 40

charge n 40 charge v 40

chartered accountant

noun phrase BrE 38, 41, 117

Chartered Institute of Internal

Auditors, the 41

check n, checking verbal noun 41

check v, check up, check out phr v 42

checker n 42

checks and balances noun phrase pl. 42

chief audit executive, the noun phrase 38, 42

Chief Financial Director, chief financial director noun phrases

40, 42

chief financial officer noun phrase 40, 42 clean [unqualified] opinion noun phrase 42

client/ server, telecommunications, Intranets, and Extranets audit(s) noun phrase sing. & pl. 42

collateral n 42 commitment n 43

Committee of Sponsoring Orga- nizations, the AmE 43, 46 compensating [offsetting] bal- ance noun phrase 43 compensation n 43 compensation package

noun phrase 43 complaint review [assess-

ment] or compliance audit noun phrases 44 compliance audit noun phrase

44

comptroller n 43, 44,45