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！

incorrect acceptance The risk of incorrect acceptance is the risk the sample supports the conclusion that the recorded balance is not materially misstated when it is materially misstated.

incorrect rejection The risk of incorrect rejection is the risk the sample supports the conclusion that the recorded balance is materially misstated when it is not materially misstated.

independent In all matters relating to the assignment, an independence in mental attitude is to be maintained by the auditors. This means freedom from bias, which is possible even when auditing one's own business (independence in fact). However, it is important that the auditor be independent in appearance (that others believe the auditor is independent).

information systems consist of infrastructure (physical and hardware components), software, people, procedures (manual and automated), and data.

inherent limitation The potential effectiveness of an entity's internal control is subject to inherent limitations. Human fallibility, collusion, and management override are examples.

inherent risk The susceptibility of a balance or transaction class to error that could be material, when aggregated with other errors, assuming no related internal controls.

input control Computer controls designed to provide reasonable assurance that transactions are properly authorized before processed by the computer, accurately converted to machine readable form and recorded in the computer, that data files and transactions are not lost, added, duplicated or improperly changed, and that incorrect transactions are rejected, corrected and, if necessary, resubmitted on a timely basis.

inquire (inquiry) Ask questions of client personnel.

inspect (inspection) As an audit procedure, to scrutinize or critically examine a document. As part of a CPA firm's quality control system, to monitor the effectiveness of the system.

integrated test facility A "dummy" unit (e.g., a department or employee) is established. Test (fictitious) transactions are posted to the dummy unit during the normal processing cycle. If test transactions are processed correctly that provides evidence that transactions of other units are processed correctly as well.

integrity Consistent adherence to an ethical code. If client management lacks integrity the auditor must be more skeptical than usual.

interim audit procedures are done during the year under audit, before year end.

interim financial information is financial statements of a time period of less than a full year.

internal auditors are employees of the client. They are responsible for providing analyses, evaluations, assurances, recommendations, and other information to the entity's management and board. An important responsibility of internal auditors is to monitor performance of controls.

internal control Policies and procedures designed to provide reasonable assurance that specific entity objectives will be achieved. It consists of: the control environment, risk assessment, control activities, information and communications, and monitoring.

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