[ACCA公式、词典、课件]ACCA小词典（Auditing Dictionary of Terms）-7

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.