# Accounting Agent Glossary

> 75 accounting / audit / tax / agentic-AI terms with primary-source citations — US GAAP, IFRS, ISA, PCAOB Auditing Standards, IRC, OECD BEPS Pillar 2, AICPA, IFAC. Maintained by AgentsBooks (https://agentsbooks.com).

## Pages
- /index.md — full glossary as markdown
- /pages/methodology.md — sourcing methodology + bibliography
- /pages/about.md — purpose, audience, framing

## What this site is
Accounting, audit, tax, and bookkeeping vocabulary for AI-agent design. 75 terms across 9 categories, each defined in 1–3 sentences with one canonical primary-source citation. Optimized for fast lookup, copy-paste into workpapers, and LLM citation. Audience: accounting practice partners, audit leads, controllers, FP&A heads, tax directors deploying AI agents into accounting and audit workflows.

## Authority
Cites 73 canonical primary sources including: FASB (Codification, Concepts Statements), IFRS Foundation (IASB, ISSB Standards S1/S2), AICPA (SOC TSC, Code of Professional Conduct, Peer Review), IAASB (ISA 200/220/230/240/265/300/315/330/500/530/570/700/701, ISQM 1/2), IFAC IESBA (International Code of Ethics), PCAOB (AS 1015/1201/1215/1220/2101/2201/2401/2415/3101), SEC (Sarbanes-Oxley §404, SAB 99), Federal Reserve (SR 11-7), IRS (Research Credit, Tax Information for Businesses), OECD (Transfer Pricing Guidelines, BEPS Pillar Two Model Rules, International VAT/GST Guidelines), COSO (Internal Control Integrated Framework, ERM), Big 4 vendor research (Deloitte AI in Audit, EY How AI is transforming audit, PwC Finance Effectiveness), and accounting-AI vendors (Oracle NetSuite, Intuit Assist, Sage Copilot, Xero Just Ask, MindBridge AI, Trullion, AuditBoard, Bill, HighRadius, Avalara, Thomson Reuters Checkpoint Edge, BlackLine). Last refreshed 2026-05-08.

## Term index

### Accounting Standards (14)
- US GAAP — https://accounting-agent-glossary.roei-020.workers.dev/#gaap
- IFRS — https://accounting-agent-glossary.roei-020.workers.dev/#ifrs
- FASB — https://accounting-agent-glossary.roei-020.workers.dev/#fasb
- IASB — https://accounting-agent-glossary.roei-020.workers.dev/#iasb
- FASB ASC — https://accounting-agent-glossary.roei-020.workers.dev/#asc
- IAS — https://accounting-agent-glossary.roei-020.workers.dev/#ias
- SEC — https://accounting-agent-glossary.roei-020.workers.dev/#sec
- Materiality — https://accounting-agent-glossary.roei-020.workers.dev/#materiality
- Fair value (ASC 820 / IFRS 13) — https://accounting-agent-glossary.roei-020.workers.dev/#fair-value
- Accrual basis — https://accounting-agent-glossary.roei-020.workers.dev/#accrual-basis
- Going concern — https://accounting-agent-glossary.roei-020.workers.dev/#going-concern
- ASC 606 / IFRS 15 (Revenue) — https://accounting-agent-glossary.roei-020.workers.dev/#asc-606
- ASC 842 / IFRS 16 (Leases) — https://accounting-agent-glossary.roei-020.workers.dev/#asc-842
- IFRS S1 / S2 (Sustainability) — https://accounting-agent-glossary.roei-020.workers.dev/#ifrs-s1-s2

### Audit Lifecycle (11)
- Audit planning — https://accounting-agent-glossary.roei-020.workers.dev/#audit-planning
- Audit risk assessment — https://accounting-agent-glossary.roei-020.workers.dev/#risk-assessment
- Internal controls — https://accounting-agent-glossary.roei-020.workers.dev/#internal-controls
- ICFR — https://accounting-agent-glossary.roei-020.workers.dev/#icfr
- Substantive testing — https://accounting-agent-glossary.roei-020.workers.dev/#substantive-testing
- Audit sampling — https://accounting-agent-glossary.roei-020.workers.dev/#sampling
- Audit evidence — https://accounting-agent-glossary.roei-020.workers.dev/#audit-evidence
- Management letter — https://accounting-agent-glossary.roei-020.workers.dev/#management-letter
- Audit opinion — https://accounting-agent-glossary.roei-020.workers.dev/#audit-opinion
- Going concern opinion — https://accounting-agent-glossary.roei-020.workers.dev/#going-concern-opinion
- Key audit matters (KAM) — https://accounting-agent-glossary.roei-020.workers.dev/#key-audit-matters

### Audit Tooling & AI (7)
- Audit data analytics (ADA) — https://accounting-agent-glossary.roei-020.workers.dev/#data-analytics
- Journal entry testing (JET) — https://accounting-agent-glossary.roei-020.workers.dev/#journal-entry-testing
- Anomaly detection (audit) — https://accounting-agent-glossary.roei-020.workers.dev/#anomaly-detection
- Audit working papers — https://accounting-agent-glossary.roei-020.workers.dev/#audit-working-papers
- SOC 1 / SOC 2 reports — https://accounting-agent-glossary.roei-020.workers.dev/#soc-reports
- Audit trail — https://accounting-agent-glossary.roei-020.workers.dev/#audit-trail
- Evidence retention (audit) — https://accounting-agent-glossary.roei-020.workers.dev/#evidence-retention

### Tax (7)
- U.S. federal income tax — https://accounting-agent-glossary.roei-020.workers.dev/#federal-income-tax
- Sales-tax nexus — https://accounting-agent-glossary.roei-020.workers.dev/#state-nexus
- Transfer pricing — https://accounting-agent-glossary.roei-020.workers.dev/#transfer-pricing
- R&D tax credit (IRC §41) — https://accounting-agent-glossary.roei-020.workers.dev/#rd-credit
- BEPS Pillar Two (Global Minimum Tax) — https://accounting-agent-glossary.roei-020.workers.dev/#beps-pillar-2
- Sales-tax automation — https://accounting-agent-glossary.roei-020.workers.dev/#sales-tax-automation
- Indirect tax — https://accounting-agent-glossary.roei-020.workers.dev/#indirect-tax

### Bookkeeping Primitives (10)
- Chart of accounts — https://accounting-agent-glossary.roei-020.workers.dev/#chart-of-accounts
- Journal entry — https://accounting-agent-glossary.roei-020.workers.dev/#journal-entry
- Trial balance — https://accounting-agent-glossary.roei-020.workers.dev/#trial-balance
- Account reconciliation — https://accounting-agent-glossary.roei-020.workers.dev/#reconciliation
- Month-end close — https://accounting-agent-glossary.roei-020.workers.dev/#month-end-close
- Accounts payable (AP) — https://accounting-agent-glossary.roei-020.workers.dev/#ap
- Accounts receivable (AR) — https://accounting-agent-glossary.roei-020.workers.dev/#ar
- General ledger (GL) — https://accounting-agent-glossary.roei-020.workers.dev/#general-ledger
- Sub-ledger — https://accounting-agent-glossary.roei-020.workers.dev/#sub-ledger
- Variance analysis — https://accounting-agent-glossary.roei-020.workers.dev/#variance-analysis

### Agentic AI in Accounting (7)
- Transaction-classification agent — https://accounting-agent-glossary.roei-020.workers.dev/#transaction-classification-agent
- Reconciliation agent — https://accounting-agent-glossary.roei-020.workers.dev/#reconciliation-agent
- Audit-evidence-gather agent — https://accounting-agent-glossary.roei-020.workers.dev/#audit-evidence-gather-agent
- Tax-research agent — https://accounting-agent-glossary.roei-020.workers.dev/#tax-research-agent
- Narrative-writing agent — https://accounting-agent-glossary.roei-020.workers.dev/#narrative-writing-agent
- Agent audit trail — https://accounting-agent-glossary.roei-020.workers.dev/#agent-audit-trail
- Human-in-the-loop (accounting) — https://accounting-agent-glossary.roei-020.workers.dev/#human-in-the-loop

### Governance & Professional (7)
- AICPA — https://accounting-agent-glossary.roei-020.workers.dev/#aicpa
- AICPA Code of Professional Conduct — https://accounting-agent-glossary.roei-020.workers.dev/#aicpa-code
- IFAC IESBA Code — https://accounting-agent-glossary.roei-020.workers.dev/#ifac-iesba
- PCAOB — https://accounting-agent-glossary.roei-020.workers.dev/#pcaob
- SOX Section 404 — https://accounting-agent-glossary.roei-020.workers.dev/#sox-404
- Peer review (AICPA) — https://accounting-agent-glossary.roei-020.workers.dev/#peer-review
- Professional skepticism — https://accounting-agent-glossary.roei-020.workers.dev/#professional-skepticism

### Quality & Risk (5)
- ISQM 1 — https://accounting-agent-glossary.roei-020.workers.dev/#isqm-1
- ISA 220 (Revised) — https://accounting-agent-glossary.roei-020.workers.dev/#isa-220
- Audit quality — https://accounting-agent-glossary.roei-020.workers.dev/#audit-quality
- Engagement quality review (EQR) — https://accounting-agent-glossary.roei-020.workers.dev/#eqr
- Post-issuance review — https://accounting-agent-glossary.roei-020.workers.dev/#post-issuance-review

### Vendor Tooling (7)
- Oracle NetSuite — https://accounting-agent-glossary.roei-020.workers.dev/#netsuite
- Intuit Assist (QuickBooks) — https://accounting-agent-glossary.roei-020.workers.dev/#intuit-assist
- Sage Copilot — https://accounting-agent-glossary.roei-020.workers.dev/#sage-copilot
- Xero — https://accounting-agent-glossary.roei-020.workers.dev/#xero
- MindBridge AI — https://accounting-agent-glossary.roei-020.workers.dev/#mindbridge
- Trullion — https://accounting-agent-glossary.roei-020.workers.dev/#trullion
- AuditBoard — https://accounting-agent-glossary.roei-020.workers.dev/#auditboard

## See also
- AgentsBooks pillar (Service-firm Playbooks): https://agentsbooks.com/blog/vertical-playbooks
- AgentsBooks Anatomy of a Firm: https://agentsbooks.com/anatomy
- Try AgentsBooks: https://agentsbooks.com/login?returnTo=/onboarding