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Glossary of Auditing Terms

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J

Auditing Terms - J
  • Japanese Association of Securities Dealers Automated Quotation System (JASDAQ) -

  • Japanese Institute of Certified Public Accountants (JICPA) - (professional accounting/auditing organization)

  • Java Database Connectivity (JDBC) - (programming interface allowing Java applications to communicate with a database)

  • joint account (JA) - (jointly-owned bank or brokerage account)

  • Joint Application Development (JAD) - (software development methodology emphasizing teamwork and cooperation)

  • Joint Ethics Enforcement Program (JEEP) - (program of cooperation between the AICPA and the state CPA societies in the enforcement of the AICPA Code of Professional Conduct)

  • joint tenancy with right of survivorship (JTWROS) - (joint ownership of property)

  • joint venture (JV) - (venture/partnership formed by two or more persons/companies to cooperate in a project/special activity)

  • journal daybook (JDB) - (journal/book in which business transactions are recording)

  • journal entry (JE) - (accounting/bookkeeping entry in an account)

  • Just-In-Time (JIT) - (inventory system which coordinates delivery of raw materials/components with production schedule)