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computer-assisted audit techniques, Computer-Assisted Audit Techniques, Computer Assisted Audit Techniques noun phrases 38, 44 computer-assisted audit tools,

Computer-Assisted Audit Tools, Computer Assisted Audit Tools noun phrases 44 concurrent audit noun phrase 44 contingency funds noun phrase

pl. 44 contract n 44 contract v 45 contractor n 45

contribution n 45 control n 45 control v 45

controller n 44, 45, 47 controlling verbal noun 46 corrective action noun phrase 46 cost n, sing. & pl. 46

cost accountant noun phrase 46 cost accounting noun phrase 46 cost audit noun phrase 47 cost of equity noun phrase 47 costing (oft. costings) verbal

noun 47 counter n 47 covenant n 47 covenant v 47

COVID-19: GAGAS Audit Alert

47

credit analyst noun phrase 47 creditor n 47, 51

Cross-site Scripting noun phrase

151

current assets noun phrase pl. 48

D

damage(s) n sing. & pl. 49 danger n 49

debenture n BrE 49

debit & credit n oft. pl. 49 debt n 31, 51

debtor n 47, 51 default n 51 default v 51 defaulter n 51

Deloitte Touche Tohmatsu Lim-

ited 51, 52

depletion n 53 deposit n 53 deposit v 53 depositor n 53 depreciation n 53 devaluation n 54

disclaimer, Disclaimer n or Disclaimer of Opinion noun phrase 54

disclaimer of opinion report, Disclaimer of Opinion report noun phrase 54

disposable goods n pl. used as sing. 54

dividend n 54 documentation n 55 donation n 55 double-entry bookkeeping method, the 55

down payment, downpayment n 55

dues n pl., sometimes sing. 56 dummy n pl. dummies 56 duty n pl. duties 56

duty-free n 56 duty-free adj 56

E

earnings n pl. 57

economic entity noun phrase 57 economic rent noun phrase 57 encumbrance n 57 endowment n 57

engagement n 58

Enterprise Risk Management (framework ), the 58 entry n 58

equity n 58

Ernst & Young Global Limited

58, 64 estate n 59 estimate n 59 estimate v 60

estimated cost [value] noun phrase 60 estimation n 60

European Anti-Fraud Office, the

Fr. 61, 107

European Court of Auditors, the

57, 61 evaluator n 62 examiner n 62

Executive Office of the Presi- dent, the AmE 58, 62 expenditure(s) n sing. & pl. 62

expense(s) n sing. & pl. 62 expert n 63

exposure n 63

external audit(ing) noun phrase

63

external auditor noun phrase 63 ex-warrants n pl. 64, 151

F

faultless [perfect; sound] audit noun phrase 65

faulty [defective; imperfect; un- sound] audit noun phrase 65 field audit, a. investigative au- dit noun phrases 65

Financial Accounting Standards

Board, the AmE 65

financial analyst, a. securities analyst noun phrases 66 financial audit noun phrase 65,

66

financial auditives noun phrase us. pl. 67

Financial Crisis Inquiry Com-

mission, the AmE 65, 67

Financial Executives Institute

AmE 65, 67

Financial Executives Interna-

tional AmE 65, 67

financial [financing] perfor- mance noun phrase 67 financial position [situation; stance; status] noun phrase 67 Financial Reporting Council, the BrE 67, 68

financial statement(s)

noun phrase sing. & pl. 68, 133 fiscal year-end noun phrase 68 flack, a. flak n AmE infml 68 forensic accounting, a. foren-

sic accountancy, or financial forensics noun phrases 68 forensic audit noun phrase 68 forfeit n 68

forfeit v 68

full cost noun phrase 69

inherent risk noun phrase abbrev­ . IR 82, 94

innovative comparison audit(s) noun phrase sing. & pl. 83

inspection n 83 inspector n 83

Inspector General, a. inspector general noun phrase AmE 83

Institute of Internal Auditors,

the 81, 83

Institute of Management Ac-

countants, the 81, 84

intangibles n, intangible assets noun phrase pl. 84 integrated audit noun phrase 84 intentional omission

noun phrase 84 interest n 84

interim audit noun phrase 85 internal audit(ing) noun phrase

85

internal auditor noun phrase 85

Internal Revenue Service AmE

85, 94

International Accounting Stan-

dards 81, 86

International Accounting Standards Committee, the AmE 81, 86

International Auditing and As-

surance Standards Board, the

81, 87

International Federation of Ac-

countants, the 81, 87

International Financial Report-

ing Standards 81, 88

International Organization of

Supreme Audit Institutions, the 88, 90

International Professional Prac-

tices Framework, the 89, 94

International Standards on Auditing, the 89, 94

Internet Engineering Task

Force, the 81, 90 invalid adj 90,145 inventory n 90 investigator n 90

investment(s) n sing. & pl., a. investing verbal noun 90

investor n 94

Investor Protection Act of 2002

94, 127

invisible balance noun phrase 94

J

jack-of-all-trades n 95 JobHero n 95

jobseeker, a. job-seeker, job seeker noun phrase BrE fml 95 joint venture noun phrase 95, 96 judgement n BrE, judgment n AmE 95

junior auditor(s) noun phrase sing.&pl. 96

junk mail noun phrase 96 just-in-time adj Tech. 96

K

know n, in the know noun phrase infml 97

know-all n BrE, know-it-all n AmE infml 97

know-how n infml 97 knowledge n 97

L

last-in-first-out n 99 lease n 99

lease v 99

ledger balance noun phrase 99 lend v 100

lender n 100

lending verbal noun 100 levy n 100

levy v 100

liability n pl. liabilities 100 lien n 100

limited audit noun phrase 100 liquid assets noun phrase pl. 100 liquidity n 101

loan n 101 loan v 101 loaner n 101

long-term [fixed] obligation

[liability] noun phrase 101

M

mail audit(s) noun phrase sing.& pl. 102

management audit(s)

noun phrase sing. & pl. 102

management of IT and enterprise architecture audit(s) noun phrase sing & pl.102 marginal cost noun phrase 102,

103

market analyst noun phrase 102 misstate v 103

misstatement n 103 monitoring verbal noun 103 mortgage n 103

mortgage v 103

N

National Association of Accoun-

tants, the AmE 104

National Association of Certi-

fied Valuation Analysts, the

AmE 104

National Association of Cost Ac-

countants, the AmE 104, 105

net income noun phrase 105 net revenue noun phrase 105 net worth noun phrase 105

N-Notice(s) n sing. & pl. 105 non-certified accountant noun phrase 105 non-compliance with laws and

regulations noun phrase 105 novice, a. beginner n, absolute beginner noun phrase 105 no-win situation noun phrase

105

O

obligation n 106 obligee n 106

Office of Management and

Budget, the AmE; full name: Executive Office of the Presi- dent, Office of Management and Budget, the AmE 106, 107

on the fly noun phrase 107 onsite audit noun phrase 107 operating life noun phrase 108 operational [performance; man- agement] audit noun phrase

108

opinion shopping noun phrase

108 outlay n 109

overestimate v 109 overrate v 109

Oversight agency for audit AmE 109

overstate (the) cost verbal phrase 109

overvalue v 109

P

par [asset; face; nominal] value noun phrase 110

pawn n 110 pawn v 110 pay n 110 pay v 110

payment n 111 payroll n AmE 111

Peer Review noun phrase 111,

112 penalty n 111

performance audit noun phrase

111

physical audit noun phrase 111

plan n 112 plan v 112 pledge n 112 pledge v 112

possession n sing. & pl. 112 preliminary audit noun phrase

112

premium audit noun phrase sing. & pl. 113

Pre-Start-Up Audit, the 113

PricewaterhouseCoopers 32, 58,

113, 140

pricing verbal noun 114 prime [base; first] cost noun phrase 114 proceeds n pl. 114 professional skepticism noun phrase 114 profit n sing. & pl. 115 profit and loss statement

noun phrase 81, 110, 115 programme n BrE, program n

AmE 115

project audit noun phrase 115 promulgate v 116 promulgation n 116 promulgator n 116

property n 116 provisions n pl. 116 proxy n pl. proxies 117

public [certified; BrE chartered] accountant noun phrase 117 public company noun phrase

117

Public Company Accounting

Oversight Board, the 46, 111,

117, 126

Public Company Accounting

Reform, the 117

Public Interest Oversight Board,

the 112, 117

Q

qualified opinion report, a. Qualified Opinion report noun phrases 118

quality audit noun phrase 119 quarter n 118, 119

query n pl. queries 119 query v 119

questioned cost noun phrase 119 quid n pl. quid(s) BrE, infml 120 quits adj infml 120

R

reappraisal n 121 reappraise v 121 reassess v 121 reassessment n 121 receipts n pl. 121

reconciliation [verification] of accounts noun phrase 121

Red Book, the, a. k. a. the IPPF guide noun phrases 121

red flag(s) noun phrase sing. & pl. 122

regulation n, regulating verbal noun 122

remote audit noun phrase 122 remuneration n 122

rent n 122 rental n 122 rent-roll n 123

replacement cost noun phrase

123

report template noun phrase 123 reserve(s) n sing. & pl. 123 resources n pl. 123 responsibility n 123

return(s) n sing. & pl. 123 revaluate v 124 revaluation n 124 revenue(s) n sing. & pl. 124 revenue reserve noun phrase

125 revision n 125 reward n 125

rich text format noun phrase

125, 126

ring-fence, a. ringfence n BrE 126

ring-fence, a. ringfence v BrE 126

ring-fencing, a. ringfencing verbal nouns 126

risk n 126

risk-based audit noun phrase

126

risky adj 126

rookie n esp. AmE 126

S

safety audit noun phrase 127 salary n 127 Sarbanes-Oxley Act, the

noun phrase 94, 117, 127,

128, 132 savings n pl. 128 schedule n 128 scheme n 128

scheme v 129

scrutiniser n BrE, scrutinizer n AmE 129

Securities and Exchange Com-

mission, the AmE 129

security n oft. pl. 130 senior auditor(s), a. audit

senior(s) noun phrases sing. & pl. 130

separation of duties, a. segregation of duties, separation of powers noun phrases 130 set-up, a. setup n 130

set up phr v 131 share n 131

single audit, the noun phrase

AmE 107, 131

skills audit noun phrase 131 slippage n 132

smart money noun phrase 132 soft close noun phrase 132 solidify v 132

spar v FB with sb/FB over sth

132

sparring partner (FB to sb) noun phrase 132

splitting cheques noun phrase pl. 132

spot check(s) noun phrase sing.

& pl. 132

spreadsheet(s) n sing. & pl. 133 staff auditor(s) noun phrase sing.

& pl. 133 stake n 133 stake v 133 stalemate n 133

standard [target] cost noun phrase 133

statement of assets and liabilities, asset-and-liability statement noun phrases 133 statutory audit noun phrase 133 stipulation n 134

stock(s) n sing. & pl. 134 stock in trade noun phrase 134 stockholders’ [owners’; share- holders’] equity noun phrase

134 stockpile n 134 storage n 134 store n 135 store v 135

straight-line method, straightline method of depreciation noun phrase 135

sum total noun phrase 135 supervisor n 135

supply n pl. supplies 135 supreme audit institution(s)

noun phrase sing. & pl. 136 system and process assurance audit(s) noun phrase sing. &

pl. 136

systems analyst noun phrase 136 systems and applications

audit(s) noun phrase sing. & pl. 136

systems development audit(s) noun phrase sing. & pl. 136

T

take-home pay noun phrase 137 takings n pl. 137

tally audit noun phrase 137 tallyman n BrE 137

tangibles n pl., tangible assets noun phrase pl. 137

tax n pl. taxes 137 tax v 137

tax avoidance noun phrase 138 tax break(s) noun phrase sing. & pl. 138

tax dodge noun phrase infml 138 tax evasion noun phrase 138 tax exempt adj 138

tax exile noun phrase 138 tax haven noun phrase 138 tax return noun phrase 138 tax shelter noun phrase 138 tax year noun phrase 138 taxation n 138

taxonomy n pl. taxonomies 138 taxpayer n 139

teamwork n 139

technological innovation process audit(s) noun phrase sing. & pl.

139

technological position audit(s) noun phrase sing. & pl. 139 teeming & lading, a. short banking, delayed accounting noun phrases, lapping verbal noun 139

telling adj 140 template n 140

terms of reference noun phrase pl. 140

think tank noun phrase 140 time-consuming adj 140

tool template noun phrase 140 top line noun phrase 140

top [first; high; main] priority noun phrase 140

total n 140

Total Impact Measurement and

Management framework, the

140

total investment return, investment performance noun phrases

140 track n 141 track v 141

track sb/sth down phr v 141 track record noun phrase 141 treaty n 141

turnover n 141

U

undertaking verbal noun 142 unintentional omission

noun phrase 142

unit cost noun phrase 142

unit of account noun phrase 142 United Nations Board of Audi-

tors, the 34, 142 unqualified opinion report, Unqualified Opinion report noun phrases 143

US Government Accountability

Office, the AmE 71, 141, 143 user-friendly adj 144

V

valid adj 145 validate v 145 valuation n 145

value-added tax noun phrase

145 venture n 145