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！

discovery sampling Acceptance sampling (sampling to determine whether internal control compliance is greater than or less than the tolerable deviation rate) when expected attribute occurrence rate is zero.

document (documentary) (documentation) Written or printed paper that bears information that can be used to furnish decisive evidence. Could also be a recording, computer readable information, or a photograph.

dual date If a major event comes to the auditor's attention between the report date and issuance of the report, the financial statements may include the event as an adjustment or disclosure. The auditor dual dates the audit report (as of the end of fieldwork, except footnote XX, which is dated later).

dual-purpose test Audit procedures are classified as substantive tests or tests of controls. If a procedure provides both types of evidence it is a dual-purpose test.

edi "Electronic Data Interchange" is the use of communication between an entity and customers or suppliers to transact business electronically. Purchase, shipping, billing, cash receipt, and cash disbursements can be completed entirely by exchanging electronic messages.

edit check Reasonableness, validity, limit, and completeness tests that are programmed routines designed to check input data and processing results for completeness, accuracy and reasonableness.

edp "Electronic Data Processing". Processing of information by computer as opposed to handwritten records.

effective income tax rate The income tax provision (expense) shown on an income statement divided by the pretax income. This differs from the statutory rate because of deductions, credits, and exclusions.

effective internal control Reasonable assurance that the entity's operational objectives are achieved, that published financial statements are reliably prepared, and applicable laws and regulations are complied with.

effectiveness Producing a desired outcome. An audit procedure is effective if the evidence supports a correct conclusion.

efficiency The ratio of the audit evidence produced to audit resources used.

embedded control performance deals with unexpected changes to data.

embezzlement To take assets in violation of trust.

encryption is scrambling data so it is meaningless to anyone but the intended recipient, who has the key to unscramble the data.

engagement letter A letter that represents the understanding about the engagement between the client and the CPA. The letter identifies the financial statements and describes the nature of procedures to be performed. It includes an explanation of the objectives of the procedures, an explanation that the financial information is the responsibility of the company's management, and a description of the form of report.