Smart (320)

Auditing Terms

Acronyms - G

  • G&A cost - general and administrative cost
  • GA - general account
  • GA - gross asset
  • GAAP - Generally Accepted Accounting Principles
  • GAAS - Generally Accepted Auditing Standards
  • GAGAS - Generally Accepted Government Auditing Standards
  • GAIN - Global Auditing Information Network
  • GAO - General Accounting Office
  • GAO - Government Accountability Office
  • GAPP - Generally Accepted Privacy Principles
  • GAS - Generalized Audit Software
  • GAS - Government Auditing Standards
  • GASB - Governmental Accounting Standards Board
  • GASP - Generalized Audit Software Package
  • GDP - Gross Domestic Product
  • GDR - Global Depositary Receipt
  • GDS - general depreciation system
  • GE - gross earnings
  • GJ - general journal
  • GJE - general journal entry
  • GL - general ledger
  • GM - general manager
  • GNI - gross national income
  • GNP - gross national product
  • GP - gross profit
  • GPFS - general purpose financial statements
  • GPLA - general price level adjustment
  • GPM - gross profit margin
  • GPP - general purchasing power
  • GR - gross receipts
  • GR - gross revenue
  • GSA - General Services Administration

Acronyms - H

  • HCA - historical cost accounting
  • HIFO - highest-in, first-out
  • HLT - Highly Leveraged Transaction
  • HR - human resources
  • HRA - human resource accounting
  • HTM - held-to-maturity

Acronyms - I

  • IA - inactive account
  • IA - intangible asset
  • IAASB - International Auditing and Assurance Standards Board
  • IAC - income available for common stockholders
  • IAF - internal audit function
  • IAPC - International Auditing Practices Committee
  • IAPS - International Auditing Practice Statements
  • IAS - International Accounting Standards
  • IASB - Internal Auditing Standards Board
  • IASB - International Accounting Standards Board
  • IBOP - international balance of payments
  • I/C - internal control
  • ICA - International Congress of Accountants
  • ICFR - internal controls over financial reporting
  • ICOFR - internal controls over financial reporting
  • ICS - issued capital stock
  • ID - identification
  • IDB - Industrial Development Bond
  • IDC - intangible drilling cost
  • IDEA - interactive data extraction and analysis
  • IE - incidental expense
  • IFA - International Federation of Accountants
  • IFAC - International Federation of Accountants
  • IFRS - International Financial Reporting Standards
  • IG - Inspector General
  • IIA - Institute of Internal Auditors
  • IMA - Institute of Management Accounting/Accountants
  • INTOSAI - International Organization of Supreme Audit Institutions
  • IO - interest only
  • IP - intellectual property
  • IPO - Initial Public Offering
  • IR - Investor Relations
  • IRA - Individual Retirement Account
  • IRC - Internal Revenue Code
  • IRR - internal rate of return
  • IRS - Internal Revenue Service
  • IS - income statement
  • IS - information systems
  • ISA - International Standards on Auditing
  • ISB - Independence Standards Board
  • IT - income tax
  • ITC - investment tax credit
  • ITF - integrated test facility
  • IVA - inventory valuation adjustment