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ACCA help - Glossary of Terms and Definitions - Letter E

Earnings per share (EPS)
Economies of scale
Economy
Ecosystem
Effective
Efficacy
Efficiency
Elective resolution
Element
Element of financial statement
Emphasis of Matter paragraph
Empowerment
Ends
Engagement documentation
Engagement letter
Engagement partner
Engagement quality control review
Engagement quality control reviewer
Engagement team
Engineering Method Analysis
Entity
Entity's risk assessment process
Environment
Environmental matters
Environmental performance report
Environmental risk
Error
Estimation uncertainty
Evaluate
Ex-ante data
Examine
Exception
Exception (and 'Exception reporting')
Executive Support Systems (ESS)
Experienced auditor
Expert system
Expertise
Exponential smooting (or exponential moving averages)
Ex post data
External confirmation
Extrapolation

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