How to use this
Search as you type, filter by category, or jump by letter. Every term cites a single canonical primary source — regulator publication, standards-body specification, vendor docs, or peer-reviewed audit guidance — with the date we last accessed it. Foundational entries are flagged Foundational; currently-binding regulatory or standards text is flagged In force; brand-new vocabulary is flagged Emerging 2026; contested entries are flagged Contested.
Audience. Accounting practice partners, audit leads, controllers, FP&A heads, and tax directors deploying AI agents into accounting and audit workflows — close acceleration, journal-entry testing, transaction classification, reconciliation, evidence gathering, tax research, and narrative generation. The vocabulary your peer reviewer and your engagement partner both expect you to use.
Sibling references
- Service-firm Vertical Playbooks — the long-form pillar essay on agentsbooks.com that this glossary supports.
- Anatomy of a Firm — the 8 Primitives pillar essay; identity, control, and audit-trail concerns trace back here.
- Try AgentsBooks Free — the auditable substrate this vocabulary describes.