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extend means to multiply one number by another (to test extensions is to test the accuracy of multiplication done by the client). To extend audit procedures is to apply additional audit procedures to obtain more evidence.

fasab  Federal Accounting Standards Advisory Board. An organization that sets GAAP in the United States for federal government entities.

fasb Financial Accounting Standards Board. A nongovernment private organization that sets GAAP in the United States for profit making entities and not-for-profit nongovernmental organizations.

field work The performance of audit procedures outside the CPA's office. Much field work, but not all, is done in the client's offices after the balance sheet date.

fifo "First In First Out" inventory cost flow.

financial forecasts present expected future financial position, results of operations, and cash flows based on expected conditions.

financial institution confirmation request A confirmation sent to the client's bank or other financial institution asking the bank to confirm direct to the auditor information about balances at a particular date.

flowchart A schematic representation of a sequence of operations in an accounting system or computer program. Also called a flow diagram, flow sheet.

foot a column is to add a column of numbers.

fraud A deliberate deception to secure unfair or unlawful gain. False representation intended to deceive relied on by another to that person's injury. Fraud include fraudulent financial reporting undertaken to render financial statements misleading, sometimes called management fraud, and misappropriation of assets, sometimes called defalcations.

gaap "Generally Accepted Accounting Principles." According to Rule 203 of the AICPA Code of Professional Conduct, GAAP for nongovernment entities include (in a conflict the source earlier in the list prevails): 1. FASB Statements and Interpretations, APB Opinions, ARBs. 2. FASB Technical Bulletins, AICPA Guides and AICPA Statements of Position. 3. Positions of the FASB Emerging Issues Task Force and AICPA Practice Bulletins. 4. AICPA accounting interpretations, FASB staff "Qs and As", and widely recognized industry practices. 5. Other accounting literature, such as FASB Concepts Statements, textbooks, articles.

gaas "Generally Accepted Auditing Standards." The ten auditing standards adopted by the membership of the AICPA. Auditing standards differ from audit procedures in that "procedures" relate to acts to be performed, whereas "standards" deal with measures of the quality of the performance of those acts and the objectives to be attained by use of the procedures undertaken.

gasb Government Accounting Standards Board. A nongovernment private organization that sets GAAP in the United States for governmental entities.

general controls Policies and procedures to assure proper operation of computer systems, including controls over data center and network operations, software acquisition and maintenance, and access security.

general journal A book of original entry in a double-entry system. The journal lists transactions and indicates accounts to which they are posted. The general journal includes all transactions which aren't included in specialized journals used for cash receipts, cash disbursements, and other common transactions.

general ledger A record to which monetary transactions are posted (in the form of debits and credits) from a journal. It is the final record from which financial statements are prepared. General ledger accounts are often control accounts which report totals of details included in subsidiary ledgers.