Complete glossary — every term in one place

System / module codes

M00 Auth

Authentication module — login, sessions, password.

M01 Users

User accounts.

M02 Dashboard

Firm overview screen.

M03 Leads

Sales pipeline.

M04 Clients

Client master records.

M05 Engagement Templates

Methodology library — 12 seeded templates.

M07 Jobs

Engagement execution.

M08 Tasks · Calendar · To-Dos

Daily work surface.

M09 Expenses

Employee expense tracking + reimbursement.

M10 Quotes

Fee proposals.

M11 Invoices & Payments

Revenue spine.

M12 Bank Reconciliation

Statement matching.

M13 HR & People

Employee management.

M15 Reports & Analytics

Catalogue of 9 reports.

M16 File Vault

Unified document management.

M17 Communications

Outbound email + in-app notifications.

M18 Settings

Configuration screens.

M19 Audit Workpapers

Audit-evidence file with 12 standard workpapers.

M20 Compliance Calendar

Recurring deadlines per client.

Audit + IFRS terms

Adjusted Trial Balance (Adjusted TB)

Original TB plus every posted AJE; basis of FS.

AJE

Adjusting Journal Entry. 4 types per ISA 450.

Audit-evidence file

Internal record of an audit. Retained 7 years.

Auditor's Report

Signed deliverable per ISA 700.

EQCR

Engagement Quality Control Reviewer per ISA 220.

FS

Financial Statements — SFP, SPL, SCF, SOCIE.

IAS

International Accounting Standards.

IFRS

International Financial Reporting Standards.

ISA

International Standards on Auditing — 200-720 series.

KAM

Key Audit Matters per ISA 701 (listed entities).

Materiality

Threshold below which a misstatement is immaterial. ISA 320.

SFP

Statement of Financial Position. "Balance sheet".

SOCIE

Statement of Changes in Equity. IAS 1.106.

SPL

Statement of Profit or Loss.

SCF

Statement of Cash Flows. IAS 7.

TB

Trial Balance. The starting point.

Workpaper

Structured evidence file for one audit area. 12 standard workpapers A-100 through L-100.

Oman regulatory

CCL Article 132

10% legal-reserve transfer mandate.

CIT

Corporate Income Tax — 15% standard.

CMA

Capital Market Authority. Listed-entity regulator.

CR

Commercial Registration — 7-digit Oman number.

Dhamani

Mandatory health insurance scheme since Sept 2023.

MOCIIP

Ministry of Commerce, Industry, and Investment Promotion.

MOLP

Ministry of Manpower / Labour Productivity.

OAAA

Oman Accountants and Auditors Authority.

OMR

Omani Rial — 3 decimal places, 1 OMR = 1000 baisa.

OTA

Oman Tax Authority.

PASI

Public Authority for Social Insurance. 11.5%/7%.

RD 121/2020

Royal Decree on Oman VAT. 5% standard rate.

TRN

Tax Registration Number — OM1XXXXXXXXX (11 digits).

WHT

Withholding Tax.

WPS

Wage Protection System. Bank-uploaded SIF salary file.

HR + Labour Law

EOSB

End of Service Benefit per Article 39. 15-day band + 30-day band.

Hajj leave

15 days, once-per-service, Muslim, after 1 year service. Article 67.

IDP

International Driving Permit.

Maternity leave

50 days. Article 83.

Sick leave

70 days/year, split-payment 100/75/50%. Article 62.

SIF

Salary Information File for WPS.

Finance + tech terms

bcmath

PHP arbitrary-precision math library. Used for all OMR calculations at scale 3.

CN

Credit Note — refund/cancel doc.

Doc type

One invoices table column distinguishing tax_invoice / proforma / credit_note / debit_note / receipt.

DN

Debit Note — additional charge doc.

DSO

Days Sales Outstanding. AR-aging KPI.

FX

Foreign exchange rate.

OMR-equivalent

OMR amount of a non-OMR transaction at recorded FX rate.

Proforma

Pre-supply quote-shaped invoice. PI/{YYYY}/{NNNN}.

RCT

Receipt prefix.

System / Tech

bcrypt

Password-hashing algorithm used for user passwords.

CSRF

Cross-Site Request Forgery — protection token on every form.

dompdf

PHP PDF rendering library used for branded invoices/receipts.

ICS

iCalendar feed format (RFC 5545) — exported by M20.

PHPMailer

SMTP library used by M17.

RBAC

Role-Based Access Control. Module.action.scope model.

rclone

Multi-backend file sync tool. Used for off-site backup.

SHA-256

Cryptographic hash. Used for archive integrity + tamper detection.