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AAA

171

АBBREVIATIONS

BGN

A

AAA AmE, American Accounting Association, the AmE 17, 21, 43

AAG AmE, Audit and Account-

ing Guides AmE 17, 24

AB, absolute beginner noun phrase 17, 105

AC, audit committee noun phrase 17, 24

ACCT, account n 17, 18, 19, 25, 29, 30, 35, 36, 39, 46, 53, 70, 99, 119, 138

ACCT, accountant n 17, 18, 19, 25, 29, 30, 35, 36, 39, 46, 53, 70, 99, 119, 138

ACCT, accounting verbal noun 17, 18, 19, 25, 29, 30, 35, 36, 39, 46, 53, 70, 99, 119, 138

ADA, audit data analytics noun phrase 19, 25

ADA alert noun phrase, audit data analytics alert, noun phrase 19, 25

ADP audit(s), automated data processing audit(s)

noun phrase sing. & pl. 19, 82

adt, audit n 19, 24

ADT, auditing verbal noun 19, 29, 82, 107, 138

AG, auditor general, Auditor General noun phrases 20, 30,

59

AICPA AmE, American Institute of Certified Public Accoun- tants, the AmE 20, 21, 24, 43, 66, 71, 73, 86

AIG AmE, American Group,

Inc., the AmE 20, 22, 77

AP, accounts payable noun phrase us. pl. 19, 23

AR, accounts receivable noun phrase us. pl. 19, 23, 27 AR, audit risk noun phrase 19,

23, 27

ASC BrE, Accounting Standards

Committee, the BrE 18, 23

aud, Bank auditor n 24 AUD, Govt auditor n 24

B

BGN, beginner n 32, 105

BKG, bookkeeping n 17, 19, 23, 30, 33, 36, 39, 46, 124, 138

BKKG, bookkeeping n 33, 36 BKKPG, bookkeeping n 33, 36

Board, the, United Nations Board of Auditors, the 34, 142

B/S, balance sheet noun phrase

32, 36

BSR & Co., B.S. Raut & Co. 36

C

CA BrE, chartered accountant noun phrase BrE 41

CAAT, computer-assisted audit techniques, Computer-Assist- ed Audit Techniques, Computer Assisted Audit Techniques noun phrases 38, 44

CAATs, computer-assisted audit tools, Computer-Assisted Audit Tools, Computer Assisted Audit Tools noun phrases 38,

44

CAATTs, Computer Assisted Audit Tools and Techniques noun phrases 38, 44

CAE, chief audit executive, the noun phrase 38, 42

CFD, Chief Financial Direc- tor, chief financial director noun phrases 40, 42

CFO, chief financial officer, noun phrase 40, 42, 122

Chartered IIA, Chartered Insti-

tute of Internal Auditors, the

41

COMP, comptroller n 43, 44, 45

CONT, controller n 44, 45 COSO AmE, Committee of Spon-

soring Organizations, the AmE 43, 46

COSO Opinion, the AmE, Committee of Sponsoring Organi- zations Opinion, the AmE 43, 46

CPA, certified public accoun- tant noun phrase 21, 22, 24,

29, 40, 47, 131

Cr., credit n 47, 49

CT, controller n 47

D

Deloitte, Deloitte Touche Tohm-

atsu Limited 29, 32, 33, 51,

52, 58, 79, 113

Dr., debit n 49, 56

E

ECA, European Court of Audi-

tors, the 57, 61, 62

EDP audit(s), electronic data processing audit(s)

noun phrase sing. & pl. 57, 82

EOP AmE, Executive Office of

the President, the AmE 58, 62

EOP AmE, Office of Manage-

ment and Budget, the AmE,

full name: Executive Office

of the President, Office of

Management and Budget, the

AmE 58, 106

ERM, Enterprise Risk Manage-

ment (framework), the 58

Ernst & Young, Ernst & Young

Global Limited 33, 58, 59, 64 est., established Vid HIRE 179 EY, Ernst & Young Global Lim- ited 29, 32, 33, 58, 59, 64,

79, 113

F

FA, financial audit noun phrase

24, 30, 65, 66

FASB AmE, Financial Accounting Standards Board, the AmE 65, 66

FCA, full [true] cost accounting noun phrase 65, 69

FCIC, Financial Crisis Inquiry

Commission, the 65, 67

FEI AmE, Financial Executives

Institute AmE 65, 67

FEI AmE, Financial Executives

International AmE 43, 65, 67

FRG, the BrE, Financial Report- ing Council, the BrE 29, 67, 68

G

GAAFR, the Governmental

Accounting, Auditing, and

Finantial Reporting, a. k. a. Blue Book, the 34, 35, 70, 76

GAAP AmE, Generally Accepted Accounting Principles AmE 19, 65, 70, 71, 77, 118, 119, 143

GAAS AmE, Generally Accepted Auditing Standards AmE 70, 71

GAGAS AmE, Generally Accepted Government Auditing Standards AmE 30, 47, 70, 73, 74, 75

GASB AmE, Governmental Ac-

counting Standards Board, the

AmE 66, 71, 77

GFOA AmE, Government Fi-

nance Officers Association,

the AmE 34, 75, 77

GL, general ledger noun phrase

71, 75

H

HP BrE, hire purchase noun phrase BrE 79

HTML Tech., hypertext markup language noun phrase 79, 80,

149

http Tech., hypertext transfer protocol noun phrase 79, 80,

151

I

IA, internal audit noun phrase

81

IAASB, the, International Auditing and Assurance Standards Board, the 81, 87, 115, 117 IAS, International Accounting

Standards, the 81, 86, 88

IASC, the, International Accounting Standards Committee, the 81, 86, 88

IETF, the, Internet Engineering

Task Force, the 81, 90, 152

IFA, id. IFAC, International Federation of Accountants, the 81, 87

IFAC, id. IFA, International Federation of Accountants, the

81, 87, 89, 90, 117

IFRS, International Financial

Reporting Standards 71, 81,

88

IIA, Institute of Internal Audi-

tors, the 41, 43, 81, 83, 89

IMA, Institute of Management

Accountants, the 43, 81, 84,

104

INTOSAI, a. INTOSAI

GOV 9100, International Or- ganization of Supreme Audit

Institutions, the 88, 89, 90,

136

IPPF, the, International Profes- sional Practices Framework, the 84, 89, 94, 121

IR, inherent risk noun phrase

82, 94

IRS AmE, Internal Revenue Ser-

vice AmE 63, 65, 85, 94

IS, a. I/S, income statement noun phrase 81, 94, 115

ISA, the, International Standards on Auditing, the 89, 94,

114

IT audit(s), information technology audit(s) noun phrase sing. & pl. 82, 94

J

J, judgement n BrE, judgment

AmE 95

JH, job hunter noun phrase 95 JS, jobseeker, a. job-seeker n, job seeker noun phrase 95

JV, joint venture noun phrase

95, 96

K

KPMG, Klynveld Peat Marwick

Goerdeler 29, 32, 33, 36, 58,

79, 97, 113

KPMG Europe LLP, Klynveld

Peat Marwick Goerdeler Eu- rope Limited Liability Partnership 97

KPMG International Limited,

simply KPMG 97

L

LIFO, last-in-first-out n 99

M

M, misstatement n 102, 103 MC, marginal cost noun phrase

102, 103

N

NAA AmE, National Association of Accountants, the AmE 84, 104

NACA AmE, National Associa-

tion of Cost Accountants, the

AmE 104, 105

NACVA AmE, National Associa-

tion of Certified Valuation

Analysts, the AmE 104

NOCLAR, non-compliance with laws and regulations noun phrase 105

O

OLAF Fr., European Anti-Fraud

Office, the Fr.: Office euro- péen de lutte antifraude 61,

62, 107

OMB, the AmE, Office of Man- agement and Budget, the AmE 106, 107

OMB A-133 audit, the AmE ,

Office of Management and

Budget A-133 audit, the AmE 107, 131

P

P & L, profit and loss statement noun phrase 110, 115

PCAOB, the, Public Company Accounting Oversight Board, the 84, 111, 117, 128

PIOB, the, Public Interesr Oversight Board, the 112, 117

PR, Peer Review noun phrase

111, 112

PSUA, Pre-Start Audit, the 113,

117

Q

QED L., quod erat demonstrandum, a fact or event proves that what you say is true 118

qtr., quarter n 118

R

RTF Tech., rich text format noun phrase Tech. 125, 126

S

Sarbox colloq., Sarbanes-Oxley Act, the noun phrase 127, 128

SEC, the AmE, Securities and

Exchange Commission, the

AmE 59, 66, 128, 129, 130

SoD, Separation of duties noun phrase 130, 132

SOX colloq., Sarbanes Oxley Act, the noun phrase 64, 94,

117, 127, 128, 132

T

TIMM, Total Impact Measurement and Management frame- work, the 114, 140

ALERT

177

ACRONYMS

BALANCE

A

ALERT

ALERT, Acute and Life Threat-

ening Events Recognition and

Treatment (UK) 177

ALERT, Acute Launch Emergen- cy Reliability Tip (NASA) 177 ALERT, Advanced Law Enforce- ment and Response Technol- ogy 177

ALERT, Advice and Problem

Location for European Road

Traffic 177

ALERT, Air Land Emergency

Resource Team (International

Alert Academy) 177

ALERT, Automated Local Evalu- ation in Real Time (flood warning system) 177

AUDIT

AUDIT, Alcohol Use Disorder

Identification Test 177

AUDIT, Alcohol Use Disorders

Inventory Test 177

AUDIT, Army Uniform Data

Inquiry Technique 177

AUDIT, Automated Data Input Terminal 177

AUDIT, Automatic Unattended Detection Inspection Transmitter 177

B

BAIL

BAIL, Bay Area Internet Litera-

cy (California) 177

BAIL, Belize Aluminum Indus-

tries Limited 177

BAIL, Boaters’ Action and

Information League (Florida,

US) 177

BAIL, Boundary and Interior

Layers 177

BALANCE

BALANCE, Benefit Authors without Limiting Advancement or Net Consumer Expectations Vid Benefit Authors

Without Limiting Advancement or Net Consumer Expectations Act of 2003 (proposed

US legislation; HR 1066) 177

BALANCE, Blind Adults Learn-

ing About Normal Community

Environment (Canada) 178

C

CASH

CASH, Coalition for Adequate School Housing (California, US) 178

CASH, Community Academy of

Science and Health (Boston,

MA, US) 178

COST

COST, Committee on Science and Technology 178

COST, Contemporary Opera-

tions Studies Team 178

COST, Cooperation in the Field

of Science and Technology

Research (Europe) 178

COST, Cooperation in the Field

of Scientific and Technical

Research 178

COST, Council on State Taxation 178 CRISIS

CRISIS, Combat Readiness &

Infrastructure Support Icon

Software 178

CRISIS, Combat Readiness In- frastructure Support Information System (USAF) 178

CRISIS, Conference on Risks and Security of Internet and Systems 178

D

DEAL

DEAL, Data Encryption Algo-

rythm with Larger Blocks

(cryptography) 178 D-E-A-L

D-E-A-L, Dividend, Expense, As-

set and Losses 50, 178

DEBT

DEBT, Derail the Bullet Train

(Florida, US) 178

DEBT, Doing Everything But

Tithing 178

E

EVEN

EVEN, European Virtual Engi-

neering Network 178

ExCel

ExCel, Examining Conflicts in

Employment Law (US EEOC)

178

ExCel, Excellence Through

Commitment to Education

and Learning (US Navy) 178

ExCel, Excellence Uniting Culture, Education and Leadership (Student Success Program) 178

ExCel, Expanded Curriculum for Exceptional Learners (educa- tional program; Indiana, US)

178

EXPERT EXPERT, Expert Platform for

Engineering Research and Tri- als (Berne, Switzerland) 178

F

FIRM

FIRM, Fair Immigration Reform

Movement 179

FIRM, Fellow of the Institute of

Risk Management 179

FIRM, Field Information Refer-

ence Manual 179

FIRM, Field Inspection Refer-

ence Manual 179

FIRM, Financial Information for Resources Management 179 FIRM, Fire Support Interim Reassembly Module 179 FIRM, Flood Insurance Rate Map 179 FRAUD

FRAUD, Federal Reserve Ac-

counting Unit Device 179

Fraud, Financial Reward Ac-

quired under Deception 179

G

G-I-R-L-S

G-I-R-L-S, Gains, Income, Rev- enues, Liability and Stock- holder’s (Owner’s) equity 50,

179

H

HELP

HELP, Handbook of Exercises

for Language Processing 179

HELP, Health, Education, Labor

and Pensions (Senate commit-

tee) 179

HELP, Health Insurance, Equal-

ization, Legislative Adjust-

ments, and Preservation of

the Retirement System 179

HELP, Healthy Eating and Life-

style Program 179

HELP, Help Eliminate Learning

Problems, Inc. (Marylhurst,

OR) 179

HELP, Higher Education Learn-

ing Program 179

HELP, Higher Education Loan

Programme (Australia) 179

HELP, His Ever Loving Presence

179

HIRE

HIRE, Hazardous Incident Re-

sponse Equipment 179

HIRE, Health Industry Resourc-

es Enterprises, Inc. (Brooklyn,

NY, US; est. 1989) 179

HIRE, Heartland Investment

and Rural Employment 179

HIRE, Help in Re-entering Em-

ployment (Bronx Community

College; New York, US) 179

HIRE, High-Performance Infra-

red Equipment 179

HIRE, Hooking is Real Employ- ment (Atlanta, GA, US) 179

HIRE, Human Investment Re-

search and Education Center

(California State University,

US) 179

HOPE

HOPE, Hackers On Planet Earth

179

HOPE, Harnessing Optimism and Potential Through Education 180

HOPE, Have Only Positive

Expectations 180

HOPE, Health Opportunities for People Everywhere 180

HOPE, Health Opportunities

through Physical Education

180

HOPE, Hearing Other People’s

Experiences (Alcoholic

Anonymous) 180

HOPE, Heart Outcomes Preven-

tion Evaluation 180

HOPE, Help Our People Excel

180

HOPE, Helping Online People

Everywhere (song project)

180

HOPE, Helping Other Patients

Everywhere 180

HOPE, Helping Other People

Eat 180

HOPE, Helping Other People

Everyday 180

HOPE, Helping Other People

Excel 180

HOPE, Helping Others Prepare

for Eternity 180

HOPE, Helping Our People in

Emergencies 180

HOPE, Helping Our Planet

Earth 180

HOPE, Helping Out People

Everywhere (Australia) 180

HOPE, Hillsborough Organiza-

tion for Progress and Equality

(Tampa, Florida, US) 180

HOPE, History of Political Econ-

omy 180

HOPE, Hold on, Pain Ends 180 HOPE, Hold on, Peace Exists

180

HOPE, Hold Onto Prayer Every-

day 180

HOPE, Homeless Outreach

Projects­ and Evaluation 180

HOPE, Homes of Private Enter-

prise 180

HOPE, Housing Our People

Economically 180

HOPE, Hundreds of Original

Projects for Employment

(Austria) 180

I

IDEA

IDEA, Individuals with Disabilities Education Improvement Vid “Individuals with Disabilities Education Improvement Act of 2004” (Public Law 108–446, Australia) 180

J

JAIL

JAIL, Judicial Accountability

Initiative Law (North Hollywood, California, US) 180