Glossary

| A | | B | | C | | D | | E | | F | | G | | H | | I | | J | | K | | L | | M | | N | | O | | P | | Q | | R | | S | | T | | U | | V | | W | | Y | | Z |

| A |

Accrual concept
Accrual
Adjusted trial balance
Arc elasticity method
Average utility
Average fixed cost -afc
Age discrimination
Area discrimination
A few sellers or firms
Advertisement
Acceptance
Alteration
Authority
Accrual
Accounting policies
Average rate
An associate
A joint venture
An associate
Amortisation period
Amortisation method
A joint venture
A venturer
Annuity bonds
Arbitrageurs
Activity based budgeting
Appropriate scope
Average due date
Account current
Annual turnover
Actual turnover
Audit fees
Abnormal cost
Actual capacity utilization
Allocation of overheads
Apportionment of overhead
Administration overheads
Abnormal wastage
Angle of incidence
American depository receipts
Assessee
Assurance
A interim bonus
Auditing
Analytical procedures
Adaptation
Audit techniques
Audit note-book
Audit risk
Administrative control
Audit trail
Accuracy
Automation
Application software
Artificial intelligence -ai
Access time
Alternate key
Analog or dial-up connection
Augmented marketing
Apportionment
Allocation
Abnormal loss
Arbitrator
Arbitration agreement
Assault
Addressee
Asymmetric crypto system
Anticipatory bail
Appellate authorities
Annual information return -air
Audit fees
Annuity method
Accuracy assertion
Analytical procedures
Anomaly
Applied criteria
Arm's length transaction
Assertions
Assurance engagement
Assurance engagement risk
Audit documentation
Audit evidence
Audit file
Audit risk
Audit sampling
Auditor
Auditor's expert
Audit documentation
Assertions
Anomaly
Accounting estimate
Audited financial statements
Authorised capital
Assignment
Audit software
Authenticity control
Accuracy control
Audit trail controls
Audit committee
Audit of indirect taxes
Appointment
Active member
Amendment of articles
Acknowledgement
Adjudicating authority
Actuary
Authority
Appointed day
Authority
Asset reconstruction
Adjudicating authority
Appeal to appellate tribunal
Applied
Any other fringe benefit or amenity
Accounting
Assessment of various entities
Arm's length price
Application of income
Arm's length principle
Absence of market price
Administrative burden
Applicability
Applicability
Accumulated losses and depreciation
Application of retained assets
Assessment [section 143]
Advance ruling
Admission of petition
Award of costs
Assessment
Association of persons
Artificial persons
Assessment year
Amount borrowed or repaid on hundi
Accruing
Agricultural income
Agriculture
Apportionment in certain cases
Allowances payable outside india
Average salary
Assessees who are eligible for exemption
Application and accumulation
Anonymous donations
Annuity
Approved superannuation fund
Allowance to high court judges
Agreement
Actual cost
Allowance for animals
Accumulated loss
Approved charitable institution
Assessment on legal representative
Apportionment
Audit evidence
Audit trail
Authorisation procedure
Access to assets & records
Absence of input documents
Audit evidence
Application control techniques
Agreement
Asset classification and control
Accountability for assets
Application access control
Application systems
Application management
Administrative safeguards
Abstract system
Automated systems
Availability
Adequacy
Automation of basic operations
A forward-chaining mechanism
Agile methodologies
Analyze inputs
Analyze outputs
Action stub
Action entries
Appendix
Architectural design
Acquisition standards
Accuracy
Alpha testing
Authorisation procedures
Absence of input documents
Audit evidence
Audit standards
Alphabetic numeric mix
Authorization controls
Application-level firewalls
Anti-virus software
Asynchronous attacks
Access control mechanisms
Audit planning
Audit findings
Application system errors
Assess insurance coverage
Accounts receivable
Assumption
Analysing the test
Automated tools
Audit expertise
Activity based costing
Appropriation requests
Accountability for assets
Acceptable usage policy
Assistant group security officer -agso
Appendices
Access
Addressee
Adjudicating officer
Appropriate government
Asymmetric crypto system
Administrative control
Active monitor and heuristic scanner
Application-level firewalls
Audit reporting
Analyze inputs
Analyze outputs
Activities involved in conversion
Attack
Attack
Assess insurance coverage
Audit expertise
An it steering committee
Acl
Agile
Analytical crm
Application server
Application software package
Audit hooks
Audit trail
Automated control
Analyze risk
Articulate risk
Acquisition standards
Asset safeguarding objectives
Absence of input documents
Audit evidence
Audit hooks
Audit trail
Access token
Arithmetic checks
Adjudicating authority
Appellate tribunal
Administrative overheads
Assessee code
Account current
Adjudication
Arrest
Aggrieved
Aggrieved person
Appeal
Appellant
Appellate court
Advance ruling
Authority
Audit plan
Advisory services
Actionable claim
Agency services
Aircraft
Airport
A courier agency
Angadia
Aerial advertising
Advertisement
Amusement facility
Authorised medical practitioner
Auxiliary educational services
Aggregate value
Aggregate value of taxable service
Advance ruling
Addition method
Assessment
Assessment
Anti-dumping duty
Amount of penalty
Activity
Advance ruling
As 2: valuation of inventories
As 3: cash flow statements
Abnormal and non-recurring cost
Audit plan
Advisory services
Advice
American depository receipts -adrs
Asset securitisation
American option
Arbitrage operations
Anticipatory surveys
Arbitrage pricing theory model -apt
Active portfolio strategy -aps
American depository receipts -adrs
Acquisitions and takeover
Amount of the loan
Anticipatory surveys
Active portfolio strategy -aps
Aggressive growth
Aggressive funds
Age of fund
Arbitrage funds
Accelerating cash inflows
Amortising swaps
Arbitrage
Action stub
Action entries
Asset safeguarding objectives
Authorisation procedures
Access to assets and records
Absence of input documents
Audit evidence
Application-level firewalls
Automated systems
Automation of basic operations
Audit findings
Automated tools
Activity based costing
Acceptable usage policy
Articulate risk
An it organization structure
An it steering committee
Anti virus software
Active monitor and heuristic scanner
Audit tools and techniques
Asymmetric crypto system
Accounting policies
Acquisition of subsidiary
Application for registration
Asset-liability management -alm
Accounting policies
Annuity method
A construction contract
A fixed price contract
A cost plus contract
Amortisation
Agricultural activity
Agricultural produce
Additional disclosures
Assess prospective cash inflows
Asset swaps
Accounting procedure for esop

| B |

Bank reconciliation statement
Bill of exchange
Breach
Borrowing costs
Bonds or debentures
Bond market
Bid rate and ask rate
Break even point
Bottleneck
Budget
Basic cost standards
Bill of materials file
Benchmarking
Balanced score card
Benchmarking
Bin cards
Bill of material
Batch costing
By-products
Break even point
Break-even level
Bad debts
Bridge finance
Bonus
Bond washing transactions
Bonus stripping
Belated return
Buyback
Borrowing powers
Bus
Bubble memory
Boot sector
Blogs
Bridges
Business
Backward linkages
Business process
Budget
Budgetary control
Bulky
Belated return
Buy back of shares
Block selection
Business risk
Branch adjustment account
By winding- up
Back office
Bench
Bid-rigging
Banking company
Borrower
Business
Bilateral relief
Business strategies
Bond washing transactions
Belated return
Body of individuals
Basis of charge of dividend
Business connection
Beneficial and legal ownership
Block of assets
Bonus and commission
Bad debts
Brought forward losses of defunct business
Bond washing transactions
Business continuity -bcp controls
Business system
Best business practices
Budget variance analysis system
Broadcasting and rerouting
Behavioral feasibility
Behavioral description
Black box testing
Bottom-up integration
Beta testing
Bombs
Bolting door locks
Biometric door locks
Bonded personnel
Business process application level
Business interruption
Business continuity planning
Business resumption planning
Back-up plan
Business interruption
Briefing session
Beyond the company
Best business practices
Bpr
Business engineering
Business management
Best business practices
Broad system access
Baan -the baan company
Business planning and control system
Billing
Benefits administration
Business operations
Body corporate
Bolting door locks
Budget variance analysis system
Beyond the company
Best business practices
Broad system access
Business engineering
Baan -the baan company
Business resumption planning
Back-office processes
Bandwidth
Bcp
Blocking
Boundary control
Bugs
Business intelligence -bi
Business process management
Business process modeling
Business contingency
Bcp process
Business resumption planning
Behavioral description
Broker or commission agent
Bond accepting authority
Bond
Brand name
Binding nature of board circulars
Betting or gambling
Bundled service
Business establishment
Banking company
Business correspondent
B. e-payment of service tax
Basic fare
Better accounting systems
Baggag
Boat note regulations
Bill of lading
Baggage declaration form
Bailable or non-cognisable offences
Bench
Bundled service
Better accounting systems
Business strategy
Black-scholes model
Binomial model
Buyback of shares
Buy back of securities
Book building
Barometer or indicator approach
Bar chart
Breadth index
Bollinger bands
Bond valuation
Basis of rating
Buyer’s credit
Bear hug
Brand power
Buy-outs
Business unit level strategy
Break even lease rental -belr
Butterflies
Barometer or indicator approach
Barriers to entry
Bollinger bands
Balanced funds
Balanced funds
Banks
Basis rate swaps
Behavioral feasibility
Behavioral description
Business process application level
Back-up plan
Briefing session
Broad system access
Business contingency
Bcp process
Bcm - management process
Bcm â€“ information collection process
Boundary controls
Business website
Body corporate
Biometric door locks
Baan -the baan company
Balanced schemes
Break up value
Borrowing costs
Business segment
Business valuation
Benefit plans
Buying a small lot of shares

| C |

Cost concept
Conservatism concept -prudence
Consistency concept
Convention of disclosure
Consistency
Costs of purchase
Costs of conversion
Cash and cash equivalent
Contingency
Cash book
Capital expenditure
Contingent liability
Contingent assets
Consignment
Capitalism
Change in demand
Contraction in demand
Capital
Cost
Cross holding
Commercial banks
Central bank
Contract
Company
Chamerty
Contingent contracts
Compulsory dissolution
Consistency
Cash
Cash equivalent
Construction contracts
Cost plus contract
Contract revenue
Completed service contract method
Closing rate
Current investment
Contingent rent
Consolidated financial statements
Carrying amount
Contingent asset
Consolidated financial statements
Capital budgeting
Capital rationing
Callable bonds
Capital market
Constraints
Competitive benchmarking
Commitment
Clarity of objectives
Conversion method
Cost
Collection of overheads
Captive consumption
Continuous stock taking
Cost allocation
Contract costing
Chargeable expenses
Canteen subsidy
Capital budgeting
Combined leverage
Cash budgets
Clean overdrafts
Cash credits
Certificate of deposit
Commercial paper
Capital expenditure
Capital receipts
Co-ownership
Capital gain
Casual income
Composite rent
Complete underwriting
Creditors voluntary liquidation
Capital reserves
Contribution to losses
Control risk
Control unit
Compiler
Clock speed
Connectors
Candidate key
Circuit switching
Corporate strategies
Conglomerate diversification
Core business process
Contribution
Cash budget
Clock card
Contemporanea expositio est
Conciliation
Confession
Conveyance
Certifying authority
Civil procedure code
Cause of action
Collection based
Commercial
Carry on business licence
Complete underwriting
Classification assertion
Comparative information
Compilation engagement
Completeness assertion
Completion memorandum
Component management
Control activities
Criteria
Cut-off assertion
Commitment to competence
Comparative information
Coordination
Confidentiality
Cut-off procedures
Corporate governance
Compromise
Contributories
Committee of inspection
Creditors' voluntary winding-up
Chief executive
Cost auditors
Corporatisation
Capital account transaction
Chairperson
Currency
Competition
Cartel
Controller of insurance
Corporate life insurance society
Chairperson
Central registrar
Cognizance of offence
Capital account transaction
Charitable purpose
Contribution to superannuation fund
Composite rent
Clarificatory explanations
Capital assets
Contractual terms
Cost-plus method
Commercial intangibles
Comparability analysis
Comparable uncontrolled price method
Choice of residential status
Choice of method of accounting
Chargeability
Conversion of debentures into shares
Central board of direct taxes
Case
Code of civil procedure
Circulars and notifications
Case laws
Cash credits
Control and management
Computer software
Co-operative technical assistance programmes
Consultant remuneration
Consultant
Commuted pension
Co-operatives for scheduled castes
Conversion of epz or ftz into sez
Commuted pension
City compensatory allowance
Club expenditure
Closing price
Computation of depreciation allowance
Consequences of non-utilisation
Consequences of sale or transfer
Carry forward of deficiency
Capital employed in the business of the company
Character as a trader
Capital asset
Closely-held and widely-held
Co-operative societies
Commercial expediency
Control environment
Control activities
Cobit
Corrective controls
Compensatory control
Cryptography
Cryptosystems
Concentration of program and data
Control environment
Control activities
Correction costs
Corrective controls
Compensatory control
Cryptosystems
Cryptographic controls
Compliance with legal requirements
Confidentiality
Compliance
Configuration management
Capacity management
Communications
Circulatory system
Closed system
Characteristics of subsystems
Completeness
Common data flows
Common database
Computerized
Control and maintenance of mis
Consolidation of business operations
Cost accounting system
Capital budgeting system
Calculations
Cost-benefit analysis
Condition entries
Code generator
Checklists
Code inspection
Costs of computer abuse
Closure
Correction costs
Corrective controls
Compensatory controls
Change management and control process
Copyright violations
Crackers
Customer information sharing
Computer crime exposures
Cryptographic control
Control ed single entry point
Compliance testing
Cause
Continuous and intermittent simulation
Communication failure
Computer virus
Confidential
Crisis management
Cold site
Component
Checklists
Comprehensive
Change management
Cost centre accounting
Cost object controlling
Corporate wide budgeting
Cash management
Confidentiality
Conditions of connection
Commentary
Certifying authority
Certification practice statement
Communication device
Computer resource
Computer system
Cyber cafã©
Cyber security
Computer contaminant
Computer database
Computer source code
Confiscation
Continuous auditing technique
Common data flows
Common database
Computerized
Capital budgeting system
Common risk mitigation techniques
Comprehensive
Compliance
Capability maturity model -cmm
Crisis management
Correction costs
Cloud computing
Control processes
Corporate governance
Customization
Cyber forensic
Corporate governance
Conduct a gap analysis
Collect data
Confirm external compliance
Crisis management
Control ed evolution of computer use
Component failure
Call back devices
Central excise officer
Curing
Cost of production
Challan identification number -cin
Ct-1 certificate
Certification
Collusion
Culpable mental state
Clubbing of clearances
Central board of excise and customs -cbec
Commissioner -adjudication
Commissioner -appeals
Commissionerate
Certification and audit
Consideration
Construction services
Courier agency
Commodityfutures
Continuous journey
Clinical establishment
Ceremonies
Complex
Chit
Consignment note
Customs
Coastal goods
Continental shelf of india
Computed value
Clearance of goods
Crew baggage
Collusion
Case
Chairman
Calling for relevant records
Central board of excise and customs
Centralised registration
Cross-checking
Corporate strategy
Credit position
Certainty equivalent method
Capital rationing
Cross-border leasing
Capital markets or securities market
Clearing houses
Commodity derivatives
Cap
Collars
Company analysis
Correlation & regression analysis
Confidence index
Channel
Coupon rate and interest
Corrective patterns- -reaction waves
Capital asset pricing model
Credit rating
Consumer finance
Conflict of interest
Convenient administration
Call or notice money
Commercial bills
Certificate and deposits -cds
Commercial papers
Call option
Conglomerate mergers
Congeneric merger
Carve outs
Competitive contact
Capm
Cost of project
Certainty equivalent approach -ce approach
Constant dividend per share
Constant-growth model
Credit risk
Calendar spreads
Constant mix policy
Comparative evaluation
Conflict of interest
Collection facility
Consumer finance
Custodian
Currency swaps
Callable swaps
Canape swaps
Condition entries
Code generator
Cohesion
Coupling
Costs of computer abuse
Control environment
Changes to evidence collection
Correction costs
Controls over printing
Capability maturity model integration -cmmiâ®
Copyright violations
Compliance testing
Cause
Communication failure
Crisis management
Change management
Cost centre accounting
Corporate wide budgeting
Cash management
Cover and title page
Commentary
Corporate governance
Conduct a gap analysis
Countermeasure
Concentration of programs and data
Control environment
Cost accounting system
Capture
Common data flow
Common risk mitigation techniques
Cash flow statement
Cash flow hedge
Cash-settled
Close - ended schemes
Carrying cost
Cost of purchase
Cost of conversion
Contingencies
Completed service contract method
Cost of investments
Contingent rent
Cost approach
Cost model
Capitalisation method
Cost approach
Compensation approach
Consolidation procedures
Construction contract
Contribution plans
Contribution plans
Contingent liability
Cash flow hedge
Current investment
Comparability
Corporate restructuring -cr
Cash-settled
Capital adequacy requirements
Current cost
Current cost valuation
Cost approach
Cost of debt capital
Cost of equity capital
Capital asset pricing model
Contribution to economy

| D |

Depreciation
Debenture
Demand analysis
Disinvestment
Deceased partner
Dissolution of firm
Dissolutionof partnership
Dissolution by notice
Dissolution by order of court
Depreciation
Deep discount bonds
Derivative contract
Direct quote
Dummy destination
Dummy origin
Dislocation period
Differential cost
Data processing cost
Discounted pay back period
Dividend stripping
Deemed profits
Debentures
Dividends
Detection risk
Deferred revenue expenditure
Diligence
Direct attached storage
Digitizing tablets
Dumb terminal
Database
Dbms
Data definition language -ddl
Data manipulation language -dml
Database administrator
Data mining
Data warehouse
Dsl connection
Dns
Dns server
Diversification
Diversification strategy
Direct cost
Defamation
Documentary evidence
Decree
Dealer
Debenture
Date of report
Detection risk
Delegation
Drafting audit report
Division of work
Divisible profits
Draft report
Drafts paid without advice
Dividend
Dividend on preference shares
Dividend on equity shares
Dissolution declared void
Drafting of minutes
Demutualisation
Direction
Default
Deed
Disqualification of auditor
Demerger
Double taxation relief
Diversion of income
Determines real taxable profits
Direct-charge method
Drafting of agreement
Demerger
Defective return
Dispute resolution panel
Domestic company
Distribution on liquidation
Discontinued business
Disaster
Director employee
Direct concern and direct purpose
Disallowance of provision for gratuity
Death of the transferor
Domestic satellite
Deemed tonnage
Determination of tonnage
Doctrine of precedence
Detective control
Data processing environment controls
Data security
Data privacy
Detective control
Data processing environment controls
Data security
Data privacy
Data
Domain of cobit
Delivery and support
Deterministic system
Decomposition
Decoupling
Decay
Decentralized decision making
Decision support systems -dss
Document creation
Delineation of scope
Detailed system process
Data flow diagram
Decision table
Data dictionary
Database administrator -dba
Domain specialist
Design of database
Design of user-interface
Designing system outputs
Design principles
Desk check
Development evaluation
Detective control
Data processing environment controls
Document controls
Data privacy
Dial-up ports
Data diddling
Dead man doors
Dry-pipe sprinkling systems
Documenting results
Disgruntled employees
Downtime due to technology failure
Determining recovery time-frame
Disaster recovery planning
Disgruntled employees
Differential backup
Disk drives
Debriefing session
Distributed computing experience
Dependency on external assistance
Data content quality
Depreciation forecast
Divisional system security officer -dsso
Data classification scheme
Data
Digital signature
Digital signature certificate
Damage
Data encryption standard -des
Data privacy
Designing visual display output
Designing systems inputs
Data attributes and relationships
Detailed system process
Direct changeover
Distributed conversion
Development of recovery plan
Determining recovery time-frame
Disaster recovery procedural plan
Differential backup
Disgruntled employees
Disaster and security checklists
Dependency on external assistance
Data content quality
Document capture
Document creation
Disaster recovery planning
Direct value optimization
Direct risk management
Disaster recovery planning
Developer related issues
Delineation of scope
Discretionary access control
Dual recording of data
Direct expenses
Debits and credits in pla
Distribution of are1
Demand
Disposal of confiscated goods
Date of effect of notification
Division
Desk review
Documenting information
Declared tariff
Distributor or selling agent
Draw
Delayed return
Documents to be enclosed
Derelic
Damage
Dumping
Deductive value
Disclosure of accounting policies
Desk review
Decentralized registration
Duty was sought to be evaded
Discount rate method
Dividend payout ratio
Derivatives
Delta
Debt securitisation
Derivative
Decision tree analysis
Double top form
Double bottom form
Decision using moving averages
Daily movements
Daily fluctuations
Depository services
Diversification
Due diligence
Demerger
Dividend decision
Desire of shareholders
Dividend discount model
Day-count conventions
Demand supply gap
Double top form
Double bottom form
Downward momentum
Distressed securities
Disclosed and undisclosed factoring
Dividend yield fund
Duration
Detailed system process
Document or deliverable
Design of database
Development evaluation
Data integrity objectives
Data retention and storage
Detective control
Detecting unauthorized access
Division of environments
Data privacy
Dial-up ports
Decomposition
Document creation
Documenting results
Disgruntled employees
Disaster recovery planning
Disgruntled employees
Debriefing session
Direct value optimization
Detective controls
Document capture
Direct changeover
Disaster and security checklists
Data content quality
Digital signature
Demergers or spin-offs
Dissenting shareholders
Disposal of investments
Depreciable amount
Depletion method
Distinctiveness
Difficult choice
Different from law
Decision making
Divestitures
Derivatives
Deprival value

| E |

Entity concept
Economics
Expansion in demand
Elasticity of demand
Elasticity of supply
Economies of scale
External economies
Explicit cost
Equity offer
Express contract
Executed contract
Executory contract
Express offer
Express authority
Extraordinary items
Exchange difference
Exchange rate
Equity
Exchange rate
Expenses
Economic order quantity
Euro bonds
Euro commercial papers
Euro convertible bonds
Euro convertible zero bonds
Euro bonds with equity warrants
Entity
Error
External evidence
Extended entry tables
Expert systems -es
Enterprise resource planning -erp
Expansion slot
Extranet
Encryption
Escalation clause
Estoppel
Engagement documentation
Engagement letter
Environmental risk
Estimation uncertainty
External confirmation
Engagement documentation
Engagement partner
Engagement quality control review
Engagement acceptance
Experienced auditor
External confirmation
Existence control
Efficiency control
External confirmations
Effect of dissolution
Exclusive supply agreement
Exclusive distribution agreement
Ejusdem generis
Extension of financial year
Exclusive supply agreement
Exclusive distribution agreement
Electoral trust
Eligible assessee
Eligible business
Exceptions to transfer
Exemption method
Economic circumstances
Exemption available to non-residents
Effective date
Exemption and benefits
E-commerce
Electronic advertising
Electronic sales
Electronic delivery
Eligible undertakings
Educational scholarships
Excess payment for services
Excess payment for purchase of property
Employer-employee relationship
Entertainment allowance
Expenditure on scientific research
Expenditure on land disallowed
Expenses on family planning
Enhanced compensation
Enforcing compliance of tds provisions
Executing costs
Executing costs
Executing costs
Equipment security
Exchanges of information and software
Effectiveness
Efficiency
External information
Enterprise resource planning -erp
Enhanced customer satisfaction
Ease of learning and use
External level
Executives
Expert systems
Electronic transmission
Economical
Estimating costs and benefits
Efficiency
Equipment check out
Executing cost
Edit checks
Existence or recovery controls
Event logging
Electronic door locks
Electronic logging
Electrical surge protectors
Entity wide or component level
Exposure and materiality
Embezzlement
Extra expenses
Errors and omissions
Emergency plan
Equipment
Extra expenses
Erp
Enabling technologies
Erp software package -sap
Enterprise controlling
Ec-cs
Ec-pca
Ec-eis -executive information system
Enterprise controlling
Employee master data
Employee self-service
Electronic form
Electronic gazette
Electronic signature
Electronic signature certificate
Exposure
Embezzlement
Edit checks
Exception reports
Executing cost
Enterprise governance
Emergency plan
Evaluation of users feedback
Excise duty
Excisable goods
Exempted goods
Eligible
Evidence of payment of duty
Execution of bond
Export procedures
Export by parcel post
Export goods details
Export by parcel post
Excise audit 2000
Express parcel post
Express cargo service
Entertainment event
Exchange
Export turnover of goods
Extension of period of attachment
Effect on retail price
Exports become cheaper
Export
Export goods
Export price
Export general manifest
Entry of baggage by owner
Embedded derivatives
European option
Economic analysis
Efficient market theory
Efficient frontier
Earnings
Exchange traded funds -etfs
External commercial borrowings
Euro bonds
Euro commercial papers
Euro-convertible bonds -adrs
Euro-issues
Euro commercial papers
Exposure netting
Equity buyback
Economic indicators
End-user profile
Emerging markets
Exchange traded funds
Equity diversified funds
Euro-convertible zero bonds
Euro-bonds with equity warrants
Exchange rate theories
Economic exposure
Equipment check out
Executing cost
Electrical surge protectors
Emergency power-off switch
Expert systems
Electronic transmission
Entity wide or component level
Exposure and materiality
Emergency plan
Enabling technologies
Employee master data
Enterprise governance
Emergency plan
Existence/recovery controls
Embezzlement
Exercise period
Exercise price
Equity instrument
Equity- settled
Equity fund
Earning value
Exchange rates
Equity- settled
Economic value
Economic valuation
Economic value approach
Economic value added
Equity risk premium

| F |

Fundamental accounting assumptions
Fixed cost & variable cost
Freedom of entry & exit
Fiscal poli cy
Firm
Firm name
Fundamental accounting assumptions
Financing activities
Fixed price contract
Fair value
Foreign currency
Foreign operation
Forward exchange contract
Forward rate
Finance lease
Follow-on public offering
Forward contract
Futures contract
Forward exchange rate
Forward exchange contract
Fixed overhead variance
Financial turnover
Fixed cost
Fringe benefits
Financial management
Financial risk
Financial leverage
Factoring
Foreign bonds
Fully hedged bonds
Floating rate notes
Firm application or firm underwitting
Firm's property
Finance lease
Fat -file allocation table
File volatility
File interrogation
Foreign -referential key
Full backup
Financial budgets
Forward linkages
False imprisonment
Fraudulent transfer
Foreign security
Face value [fv]
Fair presentation framework
Firm
Forecast
Fraud
Fraudulent financial reporting
Facultative reinsurance
Final dividend
Fungibility
Foreign security
Fund
Furnishing of information
Foreign technician
Fair market value
Forfeiture of earnest money
Functional analysis
Factors for comparison
Foreign collaboration
Final authority on facts
Form for appeal
Foreign company
Firm
Fees for technical services
Formalities: exercise of option
Full-time or part-time employment
Foregoing of salary
Free or concessional tickets
Financial institution
Flat rates and no initial exemption
Form of business organisation
Foreign personnel
Firewalls
Failure costs
Facilities
Feedback
Frequency
Finance and accounting
Flexible
Flexibility in business operations
Fire fighting
Future orientation
Facsimile -fax
Feasibility study
Fact finding techniques
Flowcharts
Functional description
Functional tests
Failure cost
Financial control techniques
Field initialization
Ftp -file transfer protocol
Fire suppression systems
Facts
Fire
Fraud
Fidelity coverage
Full backup
Floppy diskettes
Facilities
Full
Flexibility
Fixed asset accounting
Funds management
Foreign trade processing
Facilities management security officer -fmso
Findings
Feasibility study
File conversion
Full backup
Field initialization
Functional description
Fire damage
Field interrogation
Factory
Fund
Free warranty
Fraud
Fact
Form or method
Forward contracts in commodities
Fixed establishment
Form of application
Flotsam
Form of appeal
Functional strategy
Financial lease
Future contract
Fra
Floor
Flags and pennants form
Filter rules test
Financial risk
Financial restructuring
Flexibility
Foreign institutional investment
Foreign bonds
Fully hedged bonds
Floating rate notes
Foreign currency options
Foreign currency futures
Foreign currency convertible bonds -fccbs
Forfaiting
Financial restructuring
Financial decisions
Functional level strategy
Financial planning
Financial projections
Fair price determination
Forward rate agreements
Flags and pennants form
Full factoring
Financing trade debts
Flexicap or multicap fund
For host country
For home country
Fundamental forecasting
Fact finding techniques
Functional description
Final acceptance testing
Failure cost
Fire suppression systems
Future orientation
Facsimile -fax
Future orientation
Financial reporting
Forecast transactions
Forwards and options
Fair value
Furnishing information
Fair value
Fifo -first in first out
Foreign operation
Forward exchange contract
Forward rate
Fellow subsidiary
Financial liability
Financing activities
Functional currency
Financial instrument
Fair value hedge
Financial statement accounts
Final lease
Financial statements are over-generalized
Financial performance

| G |

Going concern concept
Going concern
Gross trial balance
Goodwill
Gender discrimination
Group behaviour
Globalisation
General offer
Going concern
Government grants
Gross investment in the lease
Group
Going rate pricing
Global benchmarking
General ledger
Grant
Gratuity
Goodwill
Gateway
Gopher server
Guidance notes
General purpose framework
Group-wide controls
General purpose framework
Guarantee company
Green shoe option
Gross receipts
Gratuity
General provision
Gross total income
Global depository receipts
Gifts by huf
General controls
General-purpose planning languages
General business
Gray box testing
General ledger
Global solutions
Getting into the groove
Group security officer -gso
Gathering information
Gradual conversion
Glossary v
Governance
Geographical location of vendor
Gate pass system
Goods
Goods transport agency
Governmental authority
Goods carriage
General insurance business
Grant of refund
Goods transport agency
Goods of like kind and quality
Goods identified as imported goods
Guidance notes
Gross amount charged
Gordon growth model
Green shoe option -gso
Global depository receipts -gdrs
Greeks
Gamma
Green shoe option
Gap
Global depository receipts -gdrs
Goods & services
Gordon growth model
Green shoe option
Government attitude
Growth funds
Gilt funds
Governments
Global solutions
General business
Gradual conversion
Group of companies
Grant
Gilt funds
Growth schemes
Goodwill
Geographical segment
Gross investment
Government grants
Government assistance
Guidance notes
Graded vesting
Gross value added -gva

| H |

Homogenous product
Holding company
Hedgers
Hubs
Habeas corpus
Holding company
Haphazard selection
Historical financial information
Historical financial information
Haphazard sampling
House rent allowance
Higher education
Hilly area
Hindu undivided family
Hacking
Housekeeping
Hardware
Human resource management
Heavy planning element
High degree of uncertainty
Hardware acquisition
Host based systems
Hackers
Http
Hot site
Hypothetical
Human resource management -hr
Holistic protection
Heavy planning element
Hackers and computer crimes
High costs of computer error
Handling interrupts
Heading
Hire purchase agreement
Hire-purchase transactions
Head and shoulders
Highly regulated
Horizontal merger
Hand-held fire extinguishers
Humidity/temperature control
Heavy planning element
Hackers and computer crimes
Holistic protection
Heavy planning element
Held for trading
Held-to-maturity investments
Hedge accounting
Historical cost
Holding company
Helpful to government
How responsibility is discharged
Held for trading
Held-to-maturity investments
Historical cost
Historical cost valuation
Human resource reporting

| I |

Inventories
Internal economies of scale
Implicit cost
Interdependence
Injunction
Impliedauthority
Insolvent partner
Inventories
Investing activities
Integral foreign operation
Investments
Inception of the lease
Interim period
Interim financial report
Intangible asset
Impairment loss
Issue price
Intrinsic value of the bond
Initial public offering
Indirect quote
Incremental pricing
Ideal standards
Industry value chain
Internal cost analysis
Internal differentiation analysis
Inventory file
Indemnity period
Investment
Imputed costs
Installed capacity
Idle capacity
Internal rate of return -irr
Insurance
Interdepartment transfers.
Insolvency of a partner
Internal reconstruction
Internal evidence
Inherent risk
Internal checks
Input device
Interpreters
Isdn connection
Ip addresses
Intranet
Intensification strategy
Inbound logistics
Indirect cost
Injunction
Intended users
Internal audit function
Inherent risk
Inspection
Intended users
Inefficient management
Interim dividend
Industrial undertaking
Invitation to affected party
Instrument
Income
Inter source adjustment
Inter head adjustment
Income from house property
Income
Intentional set-offs
Intangible property
Indirect-charge method
International transaction
Industrial undertaking
Inspection of reports
Indemnity
Interest on securities
Individual
Indian company
Infrastructure capital fund
Income deemed to be received
Income from salaries
Income from dividends
Incomes not included in total income
Indirect way of taxing agricultural income
Income from nursery
Income from farm building
Interest on savings certificates
Income-tax paid by employer
Income of local authorities
Income of news agency
Income of professional associations
Income of institutions established by armed forces
Income of european economic community -eec
Income of the irda
Income of mutual fund
Income of trade unions
Inadequate consideration for property sold
Income chargeable under this head
Insurance premia paid
Instances of capital expenditure
Insurance business
Inter source adjustment
Inadmissible payments
Information technology service
Information technology software
Instrument
Insurance policies
Integrity
Information
Information and communication
Implementation
Information security policy
Information system infrastructure
Information system infrastructure
Information classification
Itil -it infrastructure library
Ict infrastructure management
Input
Internal information
Inventory or stores management
Integrated
Integrated
Informal source
Information description
Is auditor
Input objectives
Integration testing
Information evaluation
Incorrect decision making
Information processing facilities
Information classification
Icmp-internet control message protocol
Identification badges
Integrated test facility -itf
Identifying critical applications
Information risk assessment
Impact analysis
Incremental backup
Internal control auditing
Integrate financial information
Instant cutovers -flip-the-switch
Installation of hardware and networks
Investment measures
Inventory management
Invoice verification
Information security policy
Information system infrastructure
Information classification
Issues to address
Information security policy
Information classification policy
Information security forum -isf
Information security management group -ismg
It management
It security officer -itso
Installation security officer -iso
Incident handling
Integrity checkers
Information system
Information systems maintenance
Incremental backup
Internal control auditing
Information security policy
Initial setup cost
Incident management plan -imp
Information description
Is auditor
Internal controls
Internal design controls
Incorrect decision making
Inherent risk
Interface security
International organisation
Invoicing
Intimation of serial numbers
Immediate connection
Information technology software
Immovable property
Incubatee
Input service distributor
Input service distributor
Invoice method
Importer
Indian customs waters
Identical goods
Imports through courier service
Import
Intimated place
Illegal export
Intimated place
Issue of scn
Increased accounting cost
Increased administration cost
Internal rate of return analysis
Interest rate swaps
Insider trading
Input – output analysis
Impulsive patterns--basic waves
Interest rate risk
Information available
Irrational behaviour
Inter-bank term money
Inter corporate deposits
Inter bank participation certificate -ibpc
International capital market
Investment decision
Investment decision
Infrastructure facility
Industry analysis
Interest rate swaps
Inflation
Industry analysis
Integrated asset allocation
Income funds
Index funds
International funds
Inter corporate deposit
International inventory management
Interest rate parity -irp
International fisher effect -ife
Interest rate swaps
Information evaluation
Incorrect decision making
Information systems auditing
Is auditing standards
Is auditing guidelines
Is auditing procedures
Initial setup cost
Information classification
Internal control auditing
Instant cutovers -flip-the-switch
Information classification policy
Informal source
It infrastructure library -itil
Intrinsic value of share
Intrinsic value
Interval schemes
Income funds
Income schemes
Index schemes
Investment company -ic
Investing activities
Identification of fixed assets
Integral foreign operation
Investment property
Impairment loss
Income approach
Intrinsic approach
Interim financial report
Ifrs
Ignore the price level changes
Investment is initially recorded at cost

| J |

| K |

Key management personnel
Key
Knowledge of business
Keyman insurance policy
Knowledge base -kb
Knowledge acquisition subsystem -kas
Knowledge level systems
Key pair
Key management personnel

| L |

Ledger
Land
Labour
Law of variable proportion
Laws of returns of scale
Law of increasing returns to scale
Law of constant return to scale
Law of decreasing return to scale
Long run average cost curve
Liberalisation
Lien
Legal effect
Lease
Lease term
Liability
Labour cost variance
Life cycle costing
Learning curve ratio
Labour cost
Licensed capacity
Labour turnover
Leverage
Long-term capital asset
Loss-return
Liquidation
Liquidator
Lumpsum method
Legal expenses
Limited entry tables
Live backup
Lan -local area network
Labour turnover
Legal metrology
Lay off compensation
Listed entity
Listed entity
Limited return
Long title
Liabilities of a representative assessee
Local authority
Land has to be situated in india
Leave travel concession
Limit of exemption
Long-term borrowing
Local authority
Legal representatives
Liability of legal representative
Legal fiction
Location of business
Legal issues
Legal issues
Logical access controls
Level
Level of management activity
Large volume of data
Lower operating costs
Logical level
Lack of structure
Low level of detail
Legal feasibility
Lack of visible output
Long-range planning
Logic bomb
Likelihood
Line managers
Level of detail
License
List oriented
Low risk
Lack of user participation
Likelihood
Lack of user participation
Log-in procedure
Logging input transactions
Logging changes to the data
Lost registration certificates
Large tax payer
Leg of journey
Legal service
Levy
Liquidity position of the business
Leveraged lease
London stock exchange
Line chart
Leading indicators
Lagging indicators
Liquidity
Low costs
Liquidity
Long term financing decision
Leading indicators
Lagging indicators
Location
Leading and lagging
Lack of user participation
Lack of a visible audit trail
Lack of visible output
Long-range planning
Level of management activity
Large volume of data
Lower operation cost
Lack of integrity
Lack of confidentiality
Lack of structure
Low risk
Liquid funds
Loan company -lc
Loss of control

| M |

Money measurement concept
Matching concept
Materiality concept
Marshallâ€™s definition
Micro and macro economics
Market demand schedule
Marginal utility
Marginal cost -mc
Markets
Many sellers or firms
Many buyers
Monopoly
Many buyers
Marginal revenue
Money
Medium of exchange
Measure of value
Misrepresentation
Maintenance
Merger
Materiality
Monetary items
Minority interest
Minority interest
Market price
Money market
Merger
Marginal costing
Material cost variance
Material usage variance
Materials price variance
Master production schedule
Material cost
Marginal cost
Miscellaneous income
Material handling cost
Materials price variance
Materials mix variance
Materials yield variance
Margin of safety
Margin of safety
Marked application
Members voluantary liquidation
Mixed entry tables
Mother board
Micr -magnetic ink character recognition
Mirror log
Multimedia data management
Message authentication
Message switching
Multiplexes
Multi-programming
Multi-tasking
Management
Marketing strategy formulation
Marketing process
Master budget
Merit rating
Mandamus
Mischief rule
Mediation
Malicious prosecution
Money laundering
Material weakness
Management bias
Managementâ€™s expert
Misappropriation of assets
Misstatement of fact
Monitoring
Monetary unit sampling
Management's point estimate
Monitoring
Misfeasance and breach of trust
Mis- management
Modification
Mutual insurance company
Miscellaneous matters
Members
Marginal notes
Marginal notes
Minimization of double taxation
Market price
Marketing intangibles
Marginal relief
Manufacture
Market value
Members of huf and partnership firms
Marginal notes
Make or buy decision
Monitoring
Management controls
Management supervision and review
Monitoring
Maintenance costs
Monitoring system access and use
Mobile computing and teleworking
Manual systems
Mode and format
Marketing and sales
Management oriented
Management directed
Misconceptions about mis
More comprehensive information
Maintenance
Myths of erp system
Modular and open
Management support systems -mss
Manager
Model base
Manufacturing
Menu generator
Module leader or team leader
Modularity
Management controls
Mixing uppercase or lowercase fonts
Manual logging
Manual fire alarms
Media transportation
Maintenance program
Mirror back-up
Multiple backup media
Media - rotation
Media transportation
Malpractice errors
Modular & open
Mfg/pro -qad
Market risk management
Materials management
Management oriented
Management directed
Modular prototype conversion
Malicious code
Mirror back-up
Modular and open
Members of security policy
Maintenance costs
Monitor value optimization
Monitor risk management
Maintain a risk profile
Manual billing system
Management related issues
Menu generator
Maintenance of privacy
Maintaining system security
Material consumed
Miscellaneous income
Manner of destruction
Monetary consideration
Metered cab
Main rule-location of the receiver
Means of transport
Maximum penalty
Market disruption
Margin of dumping
Maintenance of accounts
Market price
Maximum amount of fine
Members
Modigliani and miller -mm hypothesis
Multi commodity exchange -mcx
Momentum analysis
Maturity period
Market risk
Monopolistic influence
Money market mutual funds -mmmfs
Multinational cash management
Mergers
Management buy-ins
Market potential
Monsoon
Macaulay duration
Modified duration
Market timing
Market neutral
Multi strategy
Mutual benefits
Managing blocked funds
Mortgage swaps
Menu generator
Maintenance of privacy
Management oriented
Management directed
Maintenance program
Monitor the governance system
Monitor value optimization
Management supervision and review
Maintain a suspense account
Management level systems
Mapping programs
Materials management
Modular and open
Mobile computing
Motives behind disclosure
Mutual fund
Monthly income plans -mips
Money market schemes
Machinery spares
Monetary items
Minority interest
Monetary assets
Market approach
Management approach
Mechanical approach
Merchant bankers
Market value model
Market value approach
Market value added -mva

| N |

Net realisable value
Net trial balance method
No close substitute
Necessities
Novation
Non-integral foreign operation
Net selling price
Normal cost
Normal idle time
Normal wastage
Net asset method
Network attached storage
Network topology
Noscitur a sociis
Neutrality
Negative confirmation request
Network firm
Non-compliance
Non-response
Non-sampling risk
Neutrality
Negative confirmations
Natural calamities
Notice of meeting
Net worth
Notify
Non-performing asset
Net margin method -tnm
Non-resident
Nature of contract
Nature of operation
Notice of demand
Not-ordinarily resident
Non-eligibility
Non-scheduled bank
New ship
Natural justice
Nature of the business
Network management
Network access control
Non-programmed decisions
Network based systems
Natural disasters
New technologies
Network & system security policy
Network service provider
Netbios
Non-availability of audit trail
Normal transaction
No statutory records
Non-compete agreements
Negative list of services [section 66d]
National waterway
No rebate to service receiver
Nil return
No tax evasion
Neutrality
No drawback claimed
Notified date
Notified goods
No tax evasion
Neutrality
Non-monetary consideration
National stock exchange -nse
Nasdaq
National board of trade -nbot
Nbfc
Net asset value -nav
Non-generic swaps
Non-par swaps
Net worth and book value
Non-bank entities
Non-bank entities
Network based systems
Network & system security policy
Narrative disclosures
Non-banking finance company
Non-monetary items
Net investment
Not free from bias
Non banking finance company

| O |

Objective evidence
Objective of as 1
Objective and scope of as 3
Objective of as 5
Outlay cost or money cost
One seller firm
Oligopoly
Offer
Operating activities
Ordinary activities
Obligating event
Objectivity
Option
Opportunity cost
Overheads
Operating risk
Operating leverage
Operating lease
Off-line storage
Omr -optical mark reader
Outbound logistics
Onerous gift
Offence
On e-filling of return
Occurrence assertion
Other matter paragraph
Overall audit strategy
Overdue interest
Oppression
Operating agency
Oversubscription
Offences
Overriding provisions
Option
Other amendments
Order to be conclusive
Other subsidies
Opening price
Other capital assets
Order of set-off of losses
Overseas depository bank
Objectivity
Organisational controls
Outsourcing
Organisational security
Operating system access control
Online privacy
Open system
Output
Operational function
Operational level or supervisory level
Operations support systems -oss
Online development and editing
Operational feasibility
Organizational controls
Organizational and job design
Online terminals
Operator console
Off-site backup
Optical jukeboxes
Online, real-time
Oracle applications -oracle
Overhead cost control
Overhead orders
Open positions
Organizing information
Opinion
Originator
Operational controls
Operational function
Organizational security
Obtain assurance of external compliance
Overheads
Order of provisional assessment
Order rejecting provisional assessment
Offences under rule 25
Offences by companies [section 9aa]
Order
Onerous task to keep pace
Operator
Online lottery
Organising state
Opportunity of being heard
Operating lease
Owner’s considerations
Otc interest rate derivatives
Offer for sale
Options
Odd - lot theory
Online share trading
Offer for sale
Otc interest rate derivatives
Odd - lot theory
Opportunistic
Operation evaluation
Offsite backup storage
Online terminals
Operational function
Online real-time
Overhead cost control
Overhead orders
Office automation systems -oas
Organizational security
Option
Open - ended schemes
Operating activities
Operating activities
Operating lease
Owned fund
Opportunity cost

| P |

Periodicity concept
Provision
Partnership
Pigouâ€™s definition
Production possibility curve -ppc
Price elasticity of demand
Perfectly inelastic demand
Perfectly elastic demand
Production
Production
Perfect knowledge
Price maker
Price discrimination
Price rigidity
Privatisation
Partnership
Partner
Prudence
Prior period items
Proportionate completion method
Past service cost
Parent
Proportionate consolidation
Provision
Present obligation
Possible obligation
Pre acquisition profits
Post acquisition profits
Primary market
Pricing strategies
Penetration pricing strategy
Performance analysis
Performance budgeting
Principle of legality
Principles of exchange
Pert
Purchase ledger or creditors ledger
Ppi
Practical or achievable capacity
Packing cost
Perpetual inventory
Purchase requisition
Performance based systems
Piece rate system
Preventive costs
Piece-rate
Product cost and period cost
Pervasiveness
Primacy
Pay back period
Packing credit
Plain euro bonds
Permanent account number
Partial underwriting
Payment method
Purchase consideration
Pervasive
Profit sharing
Precision
Parity bit
Port
Primary key
Protocol
Packet switching
Portfolid analysis
Physical evidence
Procurement
Profit sharing
Proviso
Perpetual
Promissory note
Predatory pricing
Partial underwriting
Profit prior to incormpration
Pre - period only
Post - period only
Partner
Pervasive
Population
Positive confirmation request
Practitioner
Preconditions for an audit
Predecessor auditor
Practitioner
Professional skepticism
Prospective financial information
Practitionerâ€™s signature
Package programs
Purpose-written
Political party
Professional requirements
Price fixation
Permanent differences
Patronage
Patronage bonus
Producer
Producer company
Producer institution
Placement document
Period of subscription
Policy holder
Provident society
Preamble
Power of adjudicating authority
Professional
Permanent establishment
Profit split method
Power of assessing officer
Power to collect certain information
Person
Persons leaving india
Process ordinarily employed
Payment from superannuation funds
Payments for acquisition of aircraft
Pension received by recipient of gallantry awards
Public sector bank
Property should be held under trust
Prohibited category of persons
Profits in lieu of salary
Provident fund
Public provident fund -ppf
Perquisites
Person in possession of a property
Plant
Payment has actually been made
Power undertakings
Place of pilgrimage
Piercing the corporate veil
Partial partition
Penalty on legal representative
Personal liability
Provisos
Professional competence and due care
Professional behaviour
Physical access controls
Processing integrity
Policies
Procedures
Physical safeguards
Physical system
Probabilistic system
Processing
Purpose
Programmed decisions
Procedures
People
Production or manufacturing
Production
Proactive decision making
Programmed decision systems
Physical level
Personnel
Portability
Project manager
Project leader
Physical design
Point-scoring analysis
Public evaluation reports
Program coding standards
Programming language
Program debugging
Program documentation
Program maintenance
Performance tests
Parallel tests
Performance testing
Pilot implementation
Parallel running implementation
Preventive controls
Public key infrastructure -pki
Proxy server firewalls
Piggybacking
Plastic cards
Perimeter fencing
Policy and procedural variances
Profiling data
Performance measurement
Power failure
Prioritisation
Pre-planning activity
Plan development
Penetration testing
Parallel implementation
Post- implementation
Privacy and confidentiality
Post-implementation blues
Prism -marcam corporation
Product cost control
Profitability analysis
Product data management -pdm
Production planning and control
Production control modules
Project system
Project information system
Purchasing
Personnel administration
Payroll accounting
Payroll processing
Purpose and scope
Personnel security officer -pso
Prescribed
Private key
Power to delegate
Public key infrastructure -pki
Packet filter firewalls
Proxy server firewalls
Profiling data
Performance measurement
Payroll processing
Preliminary investigation
Parallel conversion
Procedure conversion
Product data management -pdm
Program interfaces and data conversions
Privacy and confidentiality
Preventive information protection
Phishing
Piggybacking
Preliminary investigation
Presentation by selected vendors
Point-scoring analysis
Pilot changeover
Perfective maintenance
Preventive maintenance
Planning and preparation
Policy and procedural variances
Periodic dumping of data
Power supply variation
Pollution damage
Picture checks
Pickling
Pickle
Place of removal
Packing cost
Physical control system
Pla to be maintained in triplicate
Practically redundant
Preservation of records
Procedure at place of export
Proof of export
Penalty and confiscation
Plea of limitation
Prosecution
Public sector company
Procedural compliance
Personal representation
Port
Person liable to pay tax
Point of taxation
Point of taxation
Pure agent
Para-medics
Principal manufacturer
Period of penalty
Penalty to be halved
Power of appointment of officers
Procedure of authority
Pilfer
Protective duties
Provisional anti-dumping duty
Project imports
Prohibited goods
Petty sale
Pronouncement of advance ruling
Packing cost
Power to take samples
Procedural compliance
Provisional assessment
Penalty
Penal laws.
Pricing method
Present value analysis
Primary market
Point and figure chart
Par value
Primary movements
Portfolio management
Passive portfolio strategy
Purchasing power risk
Private placement
Professional management
Put option
Promoters
Project implementation schedule
Post completion audit
Post completion audit
Present value analysis
Proxies and proxy contests
Public issue through prospectus
Pre-settlement risk
Price of the underlying
Product life-cycle
Perfectly negatively correlated
Pure play technique
Private contracts
Public securities
Pronouncement of the rating
Pe ratio
Plain vanilla swaps
Point-scoring analysis
Phased implementation
Pilot implementation
Preventive controls
Personal accountability
Print suspense account entries
Program change controls
Proxy server firewalls
Power leads from two substations
Proactive decision making
Profiling data
Performance measurement
Power failure
Plan development
Parallel implementation
Prism -marcam corporation
Product cost control
Personnel administration
Physical safeguards
Print-run-to run control totals
Print suspense account entries
Proprietary
Program tracing
Packet filter firewalls
Product data management -pdm
Privacy and confidentiality
Passwords policy
Purchase consideration
Profit or loss from ordinary activities
Proportionate completion method
Pooling of interests method
Potential equity share
Partly paid equity shares
Permanent differences
Preventing predation
Post-employment benefits
Presentation
Present value
Productivity linked bonus

| Q |

| R |

Realisation concept
Redemption
Relatively elastic demand
Relatively inelastic demand
Real cost
Revenue
Remission
Rescission
Reconstitution of a firm
Reconstituted firm
Revenue
Reporting currency
Relative
Research phase
Relevant cost analysis
Routing file
Responsibility budgeting
Replacement cost
Relevant costs
Rectification
Replacement costs
Rolling budgets
Rectification work
Revenue expenditure
Revenue receipts
Revised return
Reserves
Revenue reserve
Remuneration
Revenue expenditure
Robotic storage
Root directory
Rotation time
Remote job terminal
Routers
Repeaters
Response time
Refreezing
Retention money
Retrenchment
Redemption of preference shares
Related services
Relevant ethical requirements
Reperformance
Relevance
Reasonable assurance
Recurring audits
Revenue reserves
Remuneration of auditors
Reconstruction
Resolution of disputes
Regular din
Refusal to deal
Rectification of orders
Reconstruction company
Resolution of disputes
Record date
Reduction of artificial price distortion
Resale price method
Representative assessee
Redemption of preference shares
Return of income of political parties
Revised return
Re-hearing under section 129
Re-opening of completed proceedings
Regulating power
Residential status
Residential status of huf
Residential status of firms and association of persons
Restrictions on allowability of expenditure
Receipts from lic
Recognised provident fund -rpf
Reserves for shipping business
Rural branch
Residuary expenses
Rate and period of deduction
Regular workmen
Relevant shipping income
Recovery from legal representative
Retrospective legislation
Retirement benefits
Retain or replace decision
Record keeping
Risk assessment
Record keeping
Risk assessment
Reliability of information
Release management
Rate
Reliability
Receipts and distribution
Reviewing internal documents
Resources feasibility
Review internal controls
Report generator
Robustness
Readability
Regression testing
Recovery testing
Rescue maintenance
Reporting
Run-to-run totals
Reasonableness verification
Rounding down
Reporting
Reexamination
Residual risk
Risk avoidance
Risk mitigation or reduction
Risk transfer
Risk retention or acceptance
Recovery plan
Reciprocal agreement
Removable disks
Reduce inventory
Recruitment management
Responsibility allocation
Residuary penalty
Rapid implementation
Review internal controls
Resistance to change
Residual risk
Risk assessment
Receipts and distribution
Run-to-run totals
Reasonableness verification
Rad
Return on investment
Risk appetite
Risk management
Routing
Residual risk
Respond to risk
Recovery plan
Resistance to change
Return on investment
Retention controls
Research and development cost
Retail sale price
Refund order
Receipt of payment
Registration certificate to minors
Removals only on invoice
Recovery of dues
Respondent
Range
Renting
Renting
Residential dwelling
Repos and reverse repos
Road transport service
Renting of immovable property
Return by input service provider
Request for provisional assessment
Relinquish
Revenue duties
Registered medical practitioner
Research and development cost
Remission
Risk factors
Registration
Registered dealer
Remission of tax
Rules
Replacement decision
Rho
Rolling settlement
Regression analysis
Relative strength analysis
Roughly coincidental indicators
Random walk theory
Reliability of beta
Rating changes
Research analysis
Return potential
Rbi
Reconstruction
Reverse merger
Right plant & machinery
Radical approach
Right to income
Refunding
Roughly coincidental indicators
Rational investment goals
Rating committee
Rating watch
Rating changes
Repos option
Resistance to change
Reliability requirements
Review internal controls
Report generator
Rescue maintenance
Record keeping
Retention controls
Reexamination
Recovery plan
Receipts and distribution
Reliability
Related party disclosure
Reclassifications
Re purchase price
Redemption price
Residuary non-banking company
Retail method
Revenue
Rendering of services
Recoverable amount
Reportable segment
Related party transaction
Related party
Relative
Research
Revaluation model
Recognition of franchise revenue
Reform in accounting theory
Relevance
Realisable -settlement value
Replacement -cost value
Recoverable -amount value
Ratio analysis
Reflect corporate significance

| S |

Scope of as 1
Scope of as 2
Scope of as 5
Subsidiary books
Share
Socialism
Supply
Stock
Strategic sale method
Standard of deferred payments
Store of value or wealth
Savings & investments
Sleeping partner
Substance over form
Significant influence
Subsidiary
Significant influence
Security
Stock market
Secondary market
Speculators
Spread
Spot rate
Skimming pricing strategy
Standard costing
Sales variances
Strategic benchmarking
Sales ledger or debtors ledger
Standard turnover
Semi variable costs
Spoilage
Sales variances
Securitisation
Seed capital assistance
Short-term capital asset
Self-assessment
Surrender value
Subsequent events
System development controls
Storage
Software
System software
Subroutines
Sort utlity
Spooling software utility
Slot
Seek time
Smart card
Smart terminal
Serial
Sequential
Site blocking
Switches
Serial processing
Swot analysis
Strategic planning
Synchro-marketing
Several executants
Service tax
Service provider
Service tax code number
Sewage effluent
Subsidiary company
Standards on auditing -sas
Standards on review engagements
Statements on auditing
Scope of a review
Service auditor
Significant risk
Stratification
Subsequent events
Service auditor
Service organization
Subservice organisation
Special audit techniques
Scope paragraph
Sale powers in the memorandum
Share capital
Statutory duties
Stock exchange
Statutory authority
Scheme
Statute
Short title
Sole selling agents
Sitting fees
Sweat equity shares
Specified security
Speculative transaction
Set off and carry forward of losses
Slump sale
Search and seizure
Scrutiny assessment
Stay or injunction
Setting aside of order of annulment
Special bearer bonds
Surcharge
Shipping business of non-resident
Share income of a partner
Statutory provident fund -spf
Sumptuary allowance
Site restoration fund
Specified period
Scheduled bank
State financial corporation
State industrial investment corporation
Set-off
Speculative transaction
Special economic zones
Substantial renovation and modernisation
Salary paid to member
Statutory agent of non-residents
Systems and methods of tax planning
System of advance rulings
Salary structure
Sole proprietorship
Separate contracts
Segregation
Systematic error
Scoping & pre-audit survey
Safeguarding assets
Segregation
System generated transaction
Systematic error
Scoping and pre-audit survey
Service
Security of third party access
Secure areas
System planning and acceptance
Security requirements of system
Security in application systems
Security of system files
System audit consideration
Software process performance
Software process maturity
Service delivery
Service level management
Security management
Software asset management
Systrust and webtrust
System
Storage
Subsystem
Simplification
Slack and flexible resources
Standards
Supra-system
System stress and system change
Strategic level or top level
Sub system concept
Scope of analysis widened
Semi-structured decisions
Staff specialist -analysts
Special-purpose planning languages.
System analysis
System design
System development team
Systems development methodology
Schedule or time feasibility
System components and flows
System components matrix
System specification
Systems analyst or business analyst
System acquisition
Software acquisition
System testing
Stress tests
Structural tests
Structured walk-through
System testing
Security testing
Stress or volume testing
Site preparation
System maintenance
Scheduled maintenance
Segregation of duties
Salary and benefits budget
Systems development
Sdlc controls
Safekeeping
Spooling or queuing
System change controls
Service level agreements
Stateful inspection firewalls
Salami techniques
Sabotage
Spoofing
Security guards
Supplies
Smoke detectors
Substantive testing
Substantive testing
Standards compliance
Snapshots
System control audit review file
System exception
Statistical sample
Snapshots and extended records
Surprise test capability
Secret
Sensitive
Scoring
Storage media
Setting objectives
Scenario
Single point of failure
Structural changes
Single sign on
Sales and distribution
Shipping management system
Sales information system
Selection and hiring
Shift planning
Security policy
Software process capability
Software process performance
Software process maturity
Strategic plans
System security officer -sso
System owners
Security procedure
Subscriber
Surrender of license
Scanners
Stateful inspection firewalls
Surprise test capability
System exception
Statistical sample
Strategic level or top level
Sub system concept
System development tools
System components and flows
Shifting user needs
System conversion
Systematic risks
Service level agreements
Single points of failure analysis
Sales and distribution
Security policy
Shifting user needs
Srs review
System's operating platform
System acquisition
System effectiveness objectives
System exception
Surprise test capability
Scheduling jobs
Subversive threats
Strategic layer
Sub-heading
Specific duty
Self-removal procedure
Self-assessment
Scrutiny of assessment
Subsequent procedure
Serially numbered invoice
Sealing of goods
Stamps on bond
Surety
Specified records
Small scale units
Superintendent
Sector officers
Sector
Sale of pre-packaged or canned software
Site development of software
Speed post
Stage carriage
Supply of farm labour
Sub-broker
Service tax return preparer
Specified records
Subtraction method
Stores
Similar goods
Sealing of goods
Settlement comission
Special exemption
Sensitivity anaysis
Social cost benefit analysis
Stability of dividends
Secondary market
Stock options
Stock index futures
Stock index option
Stock lending scheme
Swaptions
Security analysis
Semi – strong efficiency
Strong form efficiency
Serial correlation test
Secondary movements
Secondary movements
Semi – strong efficiency
Strong form efficiency
Systematic risk
Social or regulatory risk
Sharpe ratio
Scheduled commercial banks
Supplier’s credit
Sponsored adrs
Syndicated bank loans
Street sweep
Strategic alliance
Sell off
Spin-off
Split-up
Sale of a division
Social cost benefit analysis
Swot analysis
Storage tanks
Shadow price of investment
Scenario analysis
Shadow price of investment
Sales and lease back leasing
Sales-aid-lease
Stability of dividends
Stock dividend -bonus shares
Source for long term funds
Stock index option
Sideways
Straddles
Sources and uses of funds
Size and ranking
Sector rotation
Strategic asset allocation
Sharpe ratio
Speculators
Swaps
Systems development methodology
System components and flows
System components matrix
System acquisition
Site preparation
System maintenance
Scheduled maintenance
System effectiveness objectives
System generated transactions
Scoping and pre-audit survey
Standing data
Service level agreements -sla
Stateful inspection firewalls
Smoke detectors
System boundry
Staff specialist -analysts
Substantive testing
System level -general controls
Standards compliance
System control audit review file -scarf
System exception
Statistical sample
Surprise test capability
Setting objectives
Single point of failure
Structural changes
Single sign on
Shipping management system
Shift planning
Security in application systems
Security of system files
Strategic plans
Strategic level systems
Sensitive personal data or information
Service strategy
Service design
Scanning routines
Scanners
Security policy
Software process maturity
System users
Systrust
Sell-off
Single source document
Stock index futures
Share-based payment arrangement
Share option
Short term plans -stps
Sector specific schemes
Sales load
Subordinated debt
Substantial interest
Standard asset
Subordinated debt
Stock broker
Specific identification method
Standard cost method
Sum of the year digit method -syd
Sinking fund method
Segment assets
Segment liabilities
Sale and leaseback transactions
Subsidiary
Significant influence
Super profit method
Simple average of past profits
Share-based payment
Subtopics
Sections
Small and medium sized company
Share based payment plans
Stock broker
Shareholders value added
Strong conceptual

| T |

Traditional approach
Trial balance
Total outlay method
Total utility
Total fixed cost -tfc
Total variable cost -tvc
Total cost -tc
Total revenue -tr
Two way quote
Total quality management
Total overhead cost variance
Target costing
Total factor productivity
Transportation problem
Total overhead cost variance
Treasury management
Tertiary storage
Translators
Text editor utility
Terminal
Transaction log
Turnaround time
Time sharing
Turn-around strategy
Traditional management
Tax return preparer
Taxable event
Trade effluent
Tolerable misstatement
Test data
Trade disputes
Tax-assessment
Tenure
Trade
Turnover
Tie-in arrangement
Tenure of auditor
Transfer
To blend
Tax planning
Tax evasion
Tax relief method
Time lag
Test for residence
Transfer of know-how
Taxable jurisdiction
Transactions involving software
Time limit
Time limit for appeal
Total income
Tea board subsidy
Transfer to a spouse
Transfer to a minor child
Terminal depreciation
Treatment in assesseeâ€™s accounts
Tax liability
Tonnage tax company
Tonnage tax scheme
Tonnage income
Tonnage
Total partition
Treatment of losses
Taxation of oral trusts
Tax planning
The initial level
The repeatable level
The defined level
The managed level
The optimizing level
Technology
The cobit framework
The business perspective
The security rule
Technical safeguards
Transparency
Tactical level or middle level
Transaction processing systems -tps
The user
Tactical planning
Text processing systems
Teleconferencing
The prototyping model
Technical feasibility
Tester
Test problems
Test the program
Top-down integration
The pir team
Technical exposures
Time bomb
Trojan horse
Terminal time out
Theft or destruction of computing resources
Top secret
Threats
Testing the plan
Tape drives
Test criteria
Test prerequisites
The wave approach
Treasury management
The transport module
Travel management
Time management
Time data
Time evaluation
Time management review
The mandate
Traffic data
Ticket oriented
Transparency
Tactical level or middle level
Transaction processing systems
Threat
Theft of proprietary information
Threats and risk management
Terrorism and industrial espionage
Treasury cash management
Training personnel
Training systems operators
Terminate or eliminate the risk
Transfer or share the risk
Treat or mitigate the risk
Turn back
Test plan
Tactical layer
Tariff item
Trade parlance test
Time of removal
Transaction value
Transfer of credit
Time limit for disposal
Touring
Taxable territory
Trade union
Time-limit for filing the rebate claim
Time-limit for filing appeal
Transaction value
Time limit for filing
Transfer of residence
Temporary detention of baggage
Transhipment permit
Time limit for filing appeal
Touring of the premises
The issue of compensation
Transit of goods
Transhipment of goods
Traditional position
Theta
The origination function
The pooling function
Trend analysis
Technical analysis
The dow theory
Triangle or coil formation
Treynor ratio
Treasury bills
The screen routine
Tender or book building
Time
Triangle or coil formation
Trend line violations
Time to maturity
Tactical asset allocation
Thematic funds
Trustee
Transfer agents
The spot market
Transaction exposure
Translation exposure
Training personnel
Testing the plan
Terrorism and industrial espionage
Test prerequisites
The wave approach
The incident management plan -imp
Transmit
Threat
Treasury cash management
The pooling of interests method
Tax saving schemes
Termination benefits
Taxable income -tax loss
Tax expense -tax saving
Timing differences
The employee stock option plan -esop
The employee stock purchase plan -espp
The stock appreciation rights -sar
Tier i capital

| U |

Unitary elastic demand
Utility
Use discrimination
Unguaranteed residual value
Underwriting agreement
Underwritting commission
Unmarked application
Unquoted investments
Unfreezing the situation
Universal donee
Underwriting agreement
Uncertainty
User entity
Utility programs
Ultra vires acts
Unregistered companies
Undertaking
Unilateral relief
Unilateral relief
Use of an arm's length range
Use of customs valuation
Unexplained investments
Unexplained money
Unexplained expenditure
Uncommuted pension
Urban infrastructure
Unrecognised provident fund -urpf
Unrealised rent
Unremunerative expenditure
Unabsorbed depreciation
Unit trust of india
User training
User access management
User responsibilities
Unstructured decisions
User interface
Usability
Unit testing
User acceptance testing
Unsystematic risks
Unclassified
Usb flash drive
User security policy
Uniformity
Unsystematic risk
Unsponsored adrs
Upward momentum
Unit holder
User interface
User security policy
Understandability
Unaudited quarterly results
Unrealised profit in inventories
Useful life
Useful information to users

| V |

Variation of demand
Valid contract
Variable overhead variance
Value chain
Vertical linkage analysis
Vertical linkage analysis
Vesting
Vesting period
Variable cost
Variable overhead variance
Variable overhead expenditure variance
Virtual banking
Voucher
Vouching
Verification
Versatility
Vpn -virtual private network
Value chain analysis
Violation of law
Verification of premiums
Void transfer
Vrs compensation
Venture capital undertaking
Valuation of inventory
Voluntary retirement receipts
Voluntary contributions
Valuation of perquisites
Validity
Value of information
Voice mail
Validation criteria
Validation of vendors proposals
Virus
Video cameras
Verification
Vulnerability
Vandalism or sabotage
Valuable paper and records
Vulnerability assessment
Vulnerabilities
Valuable papers
Value of information
Vulnerability
Virtual enterprise
Virtualisation
Vpn -virtual private network
Validation criteria
Vendor selection
Validation controls
Vexatious search and seizure
Verification
Vessel
Valuation in excise
Voluntary registration
Vat invoice
Valuation method
Vega
Volume of transactions
Vertical merger
Variable-growth model
Voting rights
Voting procedures
Volatility
Validity of approval
Validation criteria
Virus-signature updating
Version zero software
Voice mail
Vulnerability
Vendalism or sabotage
Vesting
Vesting period
Vest
Vesting conditions
Variation in vesting period
Value chain approach
Variation in accounting practices
Variation in vesting period
Valuation
Valuation of shares
Valuation of business
Value added

| W |

Warehousing
Wagering agreements
Waiver
Wholistic approach
Works overheads
Waste
Working capital cycle
Wan -wide area network
Walk-through test
Written representations as audit evidence
Written representation
Walk through tests
Withheld price
Where form prevailed
Withdrawal of deduction or allowance
Where members differ
Withdrawal on closure of account
Workman
With backward chaining
White box testing
Ws-privacy
Worms
Wire-tapping
Warm site
Waterfall model
Water damage
Weak access control
Wholesale dealer
Works overheads
Works contract
Wreck
Works contract
Walter approach
Wedge
Weak form efficiency
Wealth maximisation decision
Webtrust
Weighted average cost

| Y |

Year of accrual of dividend
Year of chargeability
Yield curve

| Z |

Zero coupon bonds
Zero coupon bond
Zip drive
Zone
Zero-growth
Zero-line crossings

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