Auditing Terms
Acronyms - A
- ABB - activity based budgeting
- ABC - activity based costing
- ABM - activity based management
- ACV - actual cash value
- AFC - average fixed cost
- AFD - allowance for depreciation
- AGI - Adjusted Gross Income
- AICPA - American Institute of Certified Public Accountants
- AIS - Accounting Information System
- AJE - adjusting journal entry
- AL - accrued liability
- ALE - annual loss expectancy
- AMT - alternative minimum tax
- AP - accounting period
- AP - accounts payable
- AP - analytical procedures
- APIC - additional paid-in capital
- APR - annual percentage rate
- APV - adjusted present value
- APY - annual percentage yield
- AR - accounts receivable
- AR - annual return
- ARM - Adjustable Rate Mortgage
- ARR - average rate of return
- ASB - Accounting Standards Board
- ASB - Auditing Standards Board
- ASC - Accounting Standards Codification
- AT - attestation standards
- AUC - average unit cost
- AVC - average variable cost
- AVCO - average cost
A
Acronyms - B
- BA - benefit analysis
- BAC - budget at completion
- BAN - Bond Anticipation Note
- BCM - business continuity management
- BCP - business continuity plan
- BCP - business continuity planning
- BCR - benefit-cost ratio
- BCWP - budgeted cost of work performed
- BCWS - budgeted cost for work scheduled
- BD - bank draft
- B/E - break even
- BEP - basic earning power
- BEP - break-even point
- BEPS - basic earnings per share
- BIA - business impact analysis
- BIL - business investment loss
- BL - bill of lading
- BOM - Bill of Materials
- BOP - balance of payments
- BP - book profit
- B/P - bill payable
- BR -bills receivable
- BRR - book rate of return
- B/S - balance sheet
- BS - balance sheet
- BS - bill of sale
- BS - buffer stock
- BV - book value
- BV - business valuation
B
Acronyms - C
- CA - capital account
- CA - capital appreciation
- CA - capital asset
- CA - cash account
- CA - Chartered Accountant (UK)
- CA - chief accountant
- CA - continuous audit/auditing
- CA - credit account
- CA - current account
- CA - current asset
- CAAT - computer-assisted audit technique(s)
- CACA - Chartered Association of Certified Accountants
- CADS - cash available for debt service
- CAE - Chief Auditing Executive
- CAFR - Comprehensive Annual Financial Report
- CAM - computer-assisted manufacturing
- CAO - chief accounting officer
- CAPE - cash-adjusted price/earnings ratio
- capex - capital expenditure
- CASTA - Computerized Accounting Tool Services
- CBA - cost-benefit analysis
- CBT - Computer-Based Testing
- CCA - capital cost allowance
- CCA - cash collateral account
- CCA - current cost accounting
- CCS - current cost of supplies
- CD - certificate of deposit
- CDJ - cash disbursements journal
- CDO - corporate development officer
- CE - capital expenditure
- CE - cash earnings
- CEO - Chief Executive Officer
- CEV - credit equivalent value
- C/F - carried forward
- C/F - carry forward
- CFAIT - cash flow after interest and taxes
- CFAT - cash flow after taxes
- CFC - controlled foreign corporation
- CFI - cost, freight, and insurance
- CFO - Chief Financial Officer
- CFR - cost and freight
- CG - capital gain
- CGA - certified general accountant
- CGAP - Certified Government Auditing Professional
- CGS - cost of goods sold
- CIA - Certified Internal Auditor
- CIA - collateral investment account
- CIA - Chief Internal Auditor
- CIBT - cash income before taxes
- CIC - cost improvement cost
- CIF -cost, insurance, and freight
- CIM - computer-integrated manufacturing
- CIO - Chief Information Officer
- CIO - Chief Investment Officer
- CIP - construction in progress
- CIS - continuous and intermittent simulation
- CJJ - completed job journal
- CL - capital loss
- CL - current liability
- CM - contribution margin
- CM - credit memorandum
- CMA - Certified Management Accountant
- COD - cancellation of debt
- COD - cash on delivery
- COD - collect on delivery
- COE - cost of equity
- COGS - cost of goods sold
- COO - chief operating officer
- COR - cost of risk
- COS - cost of sales
- COSA - cost of sales adjustment
- CP - commercial paper
- CPA - Certified Public Accountant
- CPA - Chartered Public Accountant
- CPE -Continuing Professional Education
- CPI - consumer price index
- CPI - cost performance index
- CPU - cost per unit
- CR - cash receipts journal
- CR - cash reserve
- CR - credit
- CR - current ratio
- CRA - cost reduction analysis
- CRE - consolidated retained earnings
- CRJ - cash receipts journal
- CROGI - cash return on gross investment
- CRY - consolidated return year
- CS - capital stock
- CS - common stock
- CS - >consulting services
- CVA - current value accounting
- CVP - cost-volume-profit
- CWP - cost of work performed