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ACCA help - Glossary of Terms and Definitions - Letter S

Sacrosanct
Salvage
Sampling risk
Sampling unit
Satisficing
Scan
Scattergraph
Scope of review
Seasonal adjustment (seasonal forecasting)
Semi-variable cost
Sensitivity analysis
Sensor
Service auditor
Service organisation
Service organisation's system
Set up
Scepticism
Shop
Side agreement
Significance
Significant component
Significant deficiency in internal control
Significant risk
Simultaneous engineering
Simultaneous equations
Simulation
Small and medium sized enterprise (SME)
Smaller entity
SMART contracts
Spillover
Spot buying
Spreadsheet
Special purpose financial statements
Special purpose framework
Staff
Stakeholders
Statistical sampling
Statistical significance
Status quo
Step fixed cost
Straight-line regression
Strategic business unit (SBU)
Strategic management
Stratification
Stress
Structured interview
Subject matter
Subject matter information
Subjectivity
Sub-optimal
Sub-service organisation
Subsequent events
Substantive procedure
Substitute product
Sufficiency (of audit evidence)
Suitable criteria
Suitably qualified external person
Summary financial statements (in the context of ISA 810)
Supplementary information
Supply chain
Surrogate
Switching cost
Synchronous management
Synergy
System
Systematic selection

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