EY Acronyms

ACL

Audit command language

Channel 1

Audit or Attest based account client relationship

ART

Audit risk tables

AQR

Audit/Assurance quality review

BS

Balance sheet

CBK

Center for business knowledge

COT(s)

Class(es) of transaction(s)

COC

Code of Conduct

CRA

Combined risk assessment

CAAT

Computer assisted audit technique

CR

Control risk

CY

Current year

EYO

EY Online

ERP

Enterprise resource planninh

ELC

Entity-level controls form

FASB

Financial accounting standards board

FAIT

Financial audit IT

FSCP

Financial statement close process

F/S

Financial statements

FY

Fiscal year

FTC

Focused team coachinh

FCF

Fraud considerations form

GL

General ledger

GAAS

Generally accepted auditing standards

GAAP

Generally accepting accounting principles

GAAIT

Global accounting and auditing information tool

GAAIT PE

Global accounting and auditing information tool personal edition

GAM

Global audit methodology

GFS

Global financial services

HR

Human resources

IASB

Interna

Channel 2

Non-audit-centric relationship