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ACCA help - Glossary of Terms and Definitions - Letter A

Access Controls
Accountability
Accounting Estimate
Accounting Records
Accrued Revenue
Activitiy Based Budgeting (ABB)
Activity Based Costing (ABC)
Activity Based Management (ABM)
Adaptability
Ad hoc
Advanced Manufacturing Technology (AMT)
Adverse opinion
Agent
Agree
Agreed-upon procedures engagement
Analyse
Analytical procedures
Annual Report
Anomaly
Applicable financial reporting framework
Application controls in information technology
Applied criteria (in the context of ISA 810)
Appropriateness (of audit evidence)
Arbitrarily
Archived files
Arm's length transaction
Arrestment
Artificial intelligence
Ascertain
Aspiration
Assertions
Assess
Association
Assurance
Attributed sampling
Assurance engagement
Assurance engagement risk
Audit documentation
Audit evidence
Audit file
Audit firm
Audit opinion
Audit procedures
Audit risk
Audit sampling (sampling)
Audited financial statements
Audit committee
Autonomous
Auditor
Auditor association with financial information
Auditor's expert
Auditor's opinion
Auditor's point estimate or auditor's range
Auditor's procedures
Auditor's range

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