Бизнес-планирование. Учебник для бакалавров

5)to command; place a bur- den upon or assign responsi- bility to: I was charged to take the message to headquarters.;

6)to fill (a receptacle) with the proper or appropriate quantity;

7)L (of a judge) to address

(a jury) authoritatively

chartered accountant noun phrase BrE abbrev­. CA BrE a British or Canadian ac- countant who is a member of a professional body that has a royal charter

Chartered IIA abbrev. Vid

Chartered Institute of Internal Auditors, the

Chartered Institute of Inter-

nal Auditors, the abbrev.

Chartered IIA its purpose is

internal audit and governance

in the United Kingdom and

Ireland.

Commentary

The Chartered IIA was found- ed in 1948 and attained its Royal Charter in 2010. With 10,000 members, it repre- sents internal auditors in the United Kingdom and Ireland and is affiliated to the Global

Institute of Internal Auditors, based in the USA. It is also a member of the European

Confederation of Institutes of Internal Auditors (ECIIA). The Chartered IIA is responsible for awarding Chartered Internal Auditor status. To become Chartered, internal auditors need to successfully complete the Certified Internal Auditor (CIA) qualification. Once the

CIA has been attained, Chartered status can be achieved by taking three case study exams and completing a pro- fessional experience journal.

After achieving Chartered status, members can use the designation CMIIA, the Certi- fied Member, Institute of In- ternal Auditors. Membership of the Chartered IIA and the use of the CMIIA designation requires members to maintain their skills and knowledge through continuing professional education. Experienced internal auditors may be eligible to become Chartered without taking exams, via the chartered by experience route.

check n, checking verbal noun

1) a/ a control, esp. a rapid or informal one, designed to ensure accuracy, progress, etc.; b/ M a check list;

2) a means or standard to en- sure against fraud or error

check v, check up phr v, check out phr v 1) (when, oft. FB on or up on) to examine, investi- gate, or make an inquiry into (facts, a product, etc.) for accuracy, quality, or progress, esp. rapidly or informally; 2) chiefly and Can. to mark off so as to indicate approval, correctness, or preference; us. Brit.: tick;

3) oft. FB with chiefly and Can. to correspond or agree this re- port checks with the other;

4) chiefly Can. to leave in or accept (clothing or property) for temporary custody

checker n one who checks the correctness of something

сhecks and balances noun phrase pl. a system that makes it possible for some people or parts of an organization to control the others, so that no particular person or part has too much power or influence

chief audit executive, the noun phrase ­abbrev. CAE, a. director of audit, director of internal audit, auditor general, or controller general noun phrases a high-level in- dependent corporate executive with overall responsibility for internal audit

Chief Financial Director, chief financial director noun phrases abbrev­ . CFD Vid chief financial officer noun phrase

appropriations and authorize expenditures for a firm

clean [unqualified] opinion noun phrase Vid unqualified opinion report, Unqualified

Opinion report noun phrases

client/server, telecommunications, Intranets, and Extranets audit(s) noun phrase sing. & pl. it is to verify that telecommunications controls are in place on the client (computer receiving services), server, and on the network connecting the clients and servers

collateral n 1) a/ security pledged for the repayment of a loan;

b/ M a collateral loan;

2) L serving to support or corroborate

commitment n 1) the act of committing or pledging;

2) the state of being commit- ted or pledged;

3) an obligation, promise, etc. that restricts one’s freedom of action;

4) the referral of a bill to a committee or legislature

Committee of Sponsoring

Organizations, the AmE abbrev. COSO a voluntary private-sector organization comprising the professional associations, namely the American Accounting Association (AAA), the American

Institute of Certified Public

Accountants (AICPA), the Financial Executives International (FEI), the Institute of Management Accountants (IMA), and the Institute of

Internal Auditors (IIA);it is dedicated to guiding executive management and governance entities toward the es- tablishment of more effective, efficient, and ethical business operations on a global basis.

It sponsors and disseminates frameworks and guidance based on in-depth research, analysis, and best practices

a loan; a common require- ment for establishing a line of credit at a bank: The compensating balance increases the effective interest rate to the bank since the net amount loaned is reduced but the interest paid is unchanged.

compensation n 1) the act or process of making amends for something;

2) something given as repara- tion for loss, injury, etc.; in- demnity

monetary value — ​e. g., car leasing, memberships to pro- fessional organizations, clubs,

and others, that comprise the financial arrangement offered to a physician or other profes- sional, for providing services to a hospital, HMO, or group practice

complaint review [assessment]­

or compliance audit noun phrases most central banks required commercial banks to set it up to make sure that they are complying with those laws and regulations set.

compliance audit noun phrase

Vid operational [perfor- mance; management] audit noun phrase

comptroller n abbrev. COMP Vid controller n

computer-assisted audit techniques, Computer-Assisted Audit Techniques, a. Computer Assisted Audit Techniques abbrev. CAAT or Computer Aided Audit Tools

­noun phrases abbrev. CAATS, a.k.a. Computer Assisted Audit Tools and Techniques abbrev. CAATTs it is a grow- ing field within the financial audit profession. CAATTs is the practice of using computers to automate or simplify the audit process. In the broadest

sense of the term, it can refer to any use of a computer dur- ing the audit. This would in- clude utilizing basic software packages such as SAS, Excel, Access, Crystal Reports, Cog- nos, Business Objects, and also word processors. In practice, however, CAATs has become synonymous with incorporating Data analytics into the audit process. This is one of the emerging fields within the audit profession.

computer-assisted audit tools, Computer-Assisted Audit Tools noun phrases ­abbrev.

CAATs Vid computer-assisted audit techniques noun phrases

concurrent audit noun phrase a systematic and timely ex- amination of financial trans- actions on a regular basis to ensure accuracy, authenticity, compliance with procedures and guidelines

CONT abbrev. Vid controller n

contingency funds noun phrase pl. funds set aside to cover unforeseen events that occur during fiscal periods or improvement projects

contract n 1) a/ an agreement between two or more parties,

especially one that is written and enforceable by law; syn.: bargain;

b/ the writing or document containing such an agree- ment;

2) the branch of law dealing with formal agreements be- tween parties;

3) a formal agreement; betrothal

contract v 1) to enter into by contract; to enter into or make an agreement: contract for garbage collection; establish or settle by formal agreement: contract a marriage;

2) to acquire or incur: contract obligations; contract a serious illness;

3) a/ to reduce in size by drawing together; shrink;

b/ to pull together; wrinkle

contractor n L a person who is a party to a contract

contribution n PYMT a pay- ment between defendants with joint and several liability to apportion liability

control n 1) power to direct or determine: under control, out of control;

2) a means of regulation or restraint; curb: check a frontier control

control v 1) to regulate (finan- cial affairs);

2) to examine and verify (fi- nancial accounts)

ever, is a full-time member of the Royal Household. His

duties are concerned with the arrangement of ceremonial af- fairs rather than financial af- fairs. In the US government, the Comptroller General is the director of the Government

Accountability Office (GAO), an agency founded in 1921 to ensure the accountability of the federal government.

Banks are supervised by the Office of the Comptroller of the Currency.

2) a title of any of various fi- nancial executives Commentary

controlling verbal noun Vid control n

corrective action noun phrase the action taken by the audi- tee that:

(1) corrects identified defi- ciencies;

(2) produces recommended improvements; or

(3) demonstrates that audit findings are either invalid or do not warrant auditee action

COSO abbrev. AmE Vid Committee of Sponsoring Organi- zations, the AmE

COSO Opinion, the AmE abbrev. Vid Committee of Spon- soring Organizations Opinion,

the AmE in: Public Company

Accounting Oversight Board, the

cost n sing. & pl. 1) a/ the price paid or required for acquiring, producing, or maintaining something, usually measured in money, time, or energy; ex- pense or expenditure; outlay; b/ something to be obtained or obtainable in exchange for (money or something equiva- lent); to be priced at the ride: cost one pound;

2) suffering or sacrifice; loss: penalty count the cost to your health; I know to my cost.;

3) a/ the amount paid for a commodity by its seller: to sell at cost;

b/ M the cost price;

4) ACCT & BKG to estimate the cost of (a product, process, etc.) for the purposes of pricing, budgeting, control, etc.; 5) n pl. L the expenses of judi- cial proceedings

cost accountant noun phrase a specialist in the systematic recording and analysis of the costs incident to

cost accounting noun phrase the recording of all the costs incurred in a business in

a way that can be used to im- prove its management

cost audit noun phrase a sys- tematic and accurate verifica- tion of cost accounts and records

cost of equity noun phrase the return of an investment required by the equity holders of a firm

costing (oft. costings) verbal noun 1) the proposed or estimated cost of producing or undertaking something; 2) the process of determining such a cost

counter n 1) a flat surface on which money is counted, business is transacted, or food is prepared or served;

2) a/ an imitation coin; a to- ken;

b/ a piece of money

covenant n 1) a binding agree- ment; contract;

2) L a/ an agreement in writ- ing under seal, as to pay a stat- ed annual sum to a charity; b) a particular clause in such an agreement, esp. in a lease; 3) (in early Eng. L) an action­ in which damages were sought for breach of a sealed agree- ment

covenant v to agree to a cov- enant (concerning)

COVID-19: GAGAS Audit Alert the audit community has been affected by the Coronavirus Disease 2019 (COVID-19) pandemic; this alert provides considerations and remind- ers — given the circumstances related to the pandemic — for audits of new government programs arising from the pandemic response, as well as ongoing audits.

CPA abbrev.Vid certified public accountant noun phrase

Cr. abbrev. credit n Vid debit & credit n

credit analyst noun phrase an analyst who studies the finan- cial statements and financial history of applicants for credit in order to evaluate their creditworthiness

creditor n a person or commer- cial enterprise to whom money is owed cf. debtor n

Сross-site Scripting noun phrase abbrev. XSS Vid XSS Auditor noun phrase

CT abbrev.Vid controller n

damage(s) n sing. & pl. 1) harm or injury to property or a per- son, resulting in loss of value or the impairment of useful- ness;

2) pl. L money ordered to be paid as compensation for in- jury or loss;

3) infml cost; price

danger n the state of being vul- nerable to injury, loss, or evil; risk

debenture n BrE 1) a long-term bond, bearing fixed interest and usually unsecured, issued by a company or governmen- tal agency; a. k. a. debenture bond;

2) a certificate acknowledg- ing the debt of a stated sum of money to a specified person; 3) a customs certificate pro- viding for a refund of excise or import duty

debit & credit n oft. pl. abbrev­ . Dr. & Cr. formal bookkeep- ing and accounting terms that have opposite meanings and come from Latin

Commentary

Debit comes from Latin, which means to owe. The Latin means debt. Credit comes from the Latin word, which means to believe.

Debit also refers to the left side of a general ledger account, while Credit refers to the right side. Due to the proliferation of bookkeeping and account- ing computer software, it is now common for Debits to be mistakenly treated as positive values and Credits to be mis- takenly treated as negative values. Positive and negative values allow for mathematical calculations in software programs. This has led to confusion as people do not un-

derstand why a sales amount is treated as a negative val- ue, a credit; and an expense amount is treated as a posi- tive value, a debit. If the value of the debits is greater than the value of the credits, then the balance on the account is a debit and should not be de- scribed as a positive value bal- ance, but should be described as an account with a debit bal- ance.

Debit entries are made on the left side of the vertical line and credit entries are made on the right side of the vertical line.

Debits and credits are neither positive nor negative values. The balance on an account is either a debit or a credit, not a positive or a negative value.

Dividend, Expense, Asset and Losses (abbreviated as “D-E-A-L”) accounts increase in value when debited and decrease when credited, where- as Gains, Income, Revenues, Liability and Stockholder’s (Owner’s) equity (abbreviated as “G-I-R-L-S”) accounts de- crease in value when debited and increase when credited.

This distinction is somewhat counterintuitive, until the nature of those accounts is