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ACCA glossary

ACCA help - Glossary of Terms and Definitions - Letter I

Idle Time
IFAC (International Federation of Accountants)
IFRS (International Financial Reporting Standards)
Imperfect market
Imprest system
Inconsistency
Incremental backup
Incremental budgeting
Independence
Industry
Information noice
Information system relevant to financial reporting
Inherent risk
Initial audit engagement
Inquiry (Enquiry)
Inspection (as an audit procedure)
Inspection (in relation to quality control)
Integrity
Intended users
Interfirm comparison
Interim audit
Interim financial information statements
Intermediaries
Internal Audit
Internal audit function
Internal auditors
Internal controls
Internet
Inventory control
Investigate
Investment centre
IT environment


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