Following is a list of the key terms and concepts introduced in the chapter, along with a list of corresponding definitions. Match the appropriate letter for the key term or concept to each definition provided (items 1–10). Note that not all key terms and concepts will be used.
a. Accounting | p. Generally accepted accounting principles |
b. Entity | q. Internal auditing |
c. Financial accounting | r. Securities and Exchange Commission |
d. Bookkeeping | s. Financial Accounting Foundation |
e. Certified Public Accountant | t. Financial Accounting Standards Board |
f. Managerial accounting | u. Statements of Financial Accounting Standards |
g. Cost accounting | v. Cost Accounting Standards Board |
h. Certified Management Accountant | w. Governmental Accounting Standards Board |
i. Auditing | x. Accrual accounting |
j. Public accounting | y. Integrity |
k. Certified Internal Auditor | z. Objectivity |
l. Generally accepted auditing standards |
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m. Cash flows |
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n. Controller |
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o. Independence |
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________ The personal characteristic of honesty, including being forthright in dealings and communications with others.
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