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ACCA help - Glossary of Terms and Definitions - Letter R

Random
Random selection
Ratio analysis
Rationality
Reactive management
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Reasonable assurance (in the context of assurance engagements, including audit engagements, and quality control)
Reasonable assurance engagement
Recalculation
Reconcile
Reconciliation
Redeployment cost
Reengineering
Regression analysis
Related party
Related services
Relevant ethical requirements
Relevant range
Reliance approach to auditing
Re-performance
Report on the description and design of controls at a service organisation (referred to in ISA 402 as a type 1 report)
Report on the description, design, and operating effectiveness of controls at a service organisation (referred to in ISA 402 as a type 2 report)
Representation
Responsible party
Responsibility
Responsibility accounting
Responsibility centre
Revenue centre
Review (in relation to evidence)
Review (in relation to quality control)
Review engagement
Review procedures
Risk
Risk assessment procedures
Risk based auditing
Risk of material misstatement
Robotics
Rolling budget
Rule-of-thumb

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