Title |
Teaser |
|---|---|
| QUALIFICATION |
1. reference in the audit report to a material limitation placed on the auditor's examination or... |
| QUALIFIED OPINION, REPORT |
judgment by the CPA in the AUDIT REPORT that "except for" something, the financial... |
| QUALIFIED STOCK OPTION |
plan granting an employee the right to purchase company stock at a later date at a specified... |
| QUALITATIVE FACTORS |
considerations in decision making, in addition to the quantitative or financial factors... |
| QUALITY |
measure of conformance of a product or service to certain specifications or standards. |
| QUALITY ASSURANCE |
all of the activities necessary to ensure that the customer receives satisfactory performance.... |
| QUALITY AT THE SOURCE |
responsibility of every employee, work group, department, or supplier to inspect the work. |
| QUALITY CONTROL |
1. procedures to establish an optimal level of audit performance by practitioners. Included are... |
| QUALITY CONTROL CHART |
graph sometimes used in analyzing deviations of actual results from standards, known as... |
| QUALITY COSTS |
costs incurred because poor quality cost may exist or actually does exist. |
| QUALITY OF EARNINGS |
extent that net income is realistic in portraying the operating performance of a businessthat... |
| QUALITY REVIEW |
evaluation by one accounting firm or accountant of the soundness of the practices of another... |
| QUALITY TRAINING |
familiarizing all employees with the means for preventing, detecting, and eliminating nonquality... |
| QUANTIFICATION |
expression of economic activity in monetary units. Thus financial statement items are typically... |
| QUANTITATIVE FACTORS |
considerations relevant to a decision that can be measured in terms of money or quantitative... |
| QUANTITATIVE METHODS (MODELS) |
collection of mathematical and statistical methods used in the solution of managerial and... |
| QUANTITY (USAGE) VARIANCE |
efficiency variance for direct materials. |
| QUANTITY DISCOUNT MODEL |
form of an economic order quantity (EOQ) model that takes into account quantity discounts.... |
| QUARTERLY REPORT |
financial report issued every three months between annual reports. It includes unaudited... |
| QUASI CONTRACT |
legal duty or obligation to pay for a benefit received as though a contract had actually been... |
| QUASI-REORGANIZATION |
procedure used to eliminate a retained earnings deficit by restating certain assets, liabilities... |
| QUATTRO PRO |
spreadsheet software offered by Corel. |
| QUESTIONABLE PAYMENT |
improper and often illegal monies given to obtain favorable treatment by another party. An... |
| QUEUE |
waiting line that forms wherever there is more than one user of a limited resource. |
| QUEUE DISCIPLINE |
rules that determine the order in which arrivals are serviced. |
| QUEUING THEORY (WAITING LINE THEORY) |
quantitative technique for balancing services available with services required. It evaluates the... |
| QUICK ASSET |
current asset that can be converted into cash in a short period of time. Examples are cash,... |
| QUICKBOOKS PRO |
leader in accounting software for small business, brings complete financial management... |
| QUICKEN |
personal finance software by Intuit, Inc. |
| quota |
A limit on the quantity of a good that may be imported in a given time period. |
| QUOTED PRICE |
price of the last transaction of a listed security or commodity. In over-the-counter trading,... |
