为了帮助考生系统的复习2012年ACCA考试课程全面的了解ACCA考试教材的相关重点，小编特编辑汇总了2012年ACCA考试辅导资料，希望对您参加本次考试有所帮助！

program An audit program is a listing of audit procedures to be performed in completing the audit. A computer program (software) is a listing of steps to be performed in processing the data.

programmed controls are built into computer software and include reasonableness tests, control totals, and sequence checks.

projection Financial projections are prospective financial statements that present, to the best of the responsible party's knowledge, given one or more hypothetical assumptions, an entity's expected financial position, results of operations, and changes in financial position. A financial projection is prepared to present hypothetical actions for evaluation.

pronouncements of the FASB and GASB are rules that determine the principles for external financial reporting and disclosure.

prospective financial statements are either financial forecasts or financial projections. Although prospective financial statements may cover a period that has partially expired, statements for periods that have completely expired are not prospective financial statements.

prospectus A registration statement filed with the SEC includes audited financial statements (balance sheet, income statement, and statement of cash flows) for the previous three years. A prospectus contains the same information and must be supplied to all parties to whom offers are made. There is a twenty day waiting period between the filing of the registration statement and the first sale of securities. During this period, preliminary ads and a "red herring" prospectus can be provided to offerees but must be clearly marked as preliminary.

proxy A power of attorney granting a third party the right to a stockholder's vote. When management or others solicit proxies from stockholders, a copy of the proxy statement must be filed with the SEC ten days before mailing the solicitation. The proxy statement must include all information relevant to the matter voted on.

purchase order A document sent by a buyer to a seller placing an order and providing quantities and specifications.

purport Intending to present.

qualified (qualify) An audit opinion that the financial statements as a whole are presented in conformity with U.S. GAAP, with the exceptions noted.

qualitative Relating to the quality of a trait, as opposed to quantitative, which means expressed as a number.

quality control systems provide a CPA firm with reasonable assurance that personnel comply with applicable professional standards and the firm's standards of quality, independence, integrity, and objectivity. It covers personnel management, acceptance and continuance of clients and engagements, engagement performance, and monitoring.

quantitative (quantitatively) Expressed as a number, as opposed to qualitative measurement.

questionnaire An internal control questionnaire is a list of questions about the internal control system to be answered (with answers such as yes, no, or not applicable) during audit field work. The questionnaire is part of the audit working papers used to document the auditor's understanding of the client's internal controls.

quick ratio Quick assets divided by current liabilities. Quick assets are current assets less inventories and prepaid expenses.