Your Free Online Legal Dictionary • Featuring Black’s Law Dictionary, 2nd Ed.

ATTACK

1. to make good on a threat. Refer to aggression and assault. 2. when a hacker gets into your computer to damage it. Refer to active attack.

ATTENTION LINE

The line stating the intended party for a document. It is denoted sometimes with ATTN.

ATTESTATION CLAUSE

The requirement of an insurance officer to sign the contract for it to be official.

ATTITUDE

The choice to be positive or negative about a certain idea. It affects a persons action, responses, and rewards.

ATTITUDINAL DATA

Data that reflects how a customer affects products and services offered. Surveys are used for this. Refer to demographic data.

ATTORNEYATLAW

A party qualified to practice law in their jurisdiction. AKA attorney. Refer to advocate, barrister, counsel, lawyer, and queen’s counsel.

ATTRIBUTION

Labeling something as either the cause or effect of another item.

ATTRITION

1. when work force goes down due to natural, uncontrollable, and unpredictable elements. 2. losing resouces when they become obsolete or spoil.

AUCTION RATE BOND

A bond with no taxes paying a varying interest rate decided by a dutch auction.

AUCTION RING

Buyers that work together on an auction to keep prices low. The simply don’t bid against eachother. The items bought are reauctioned privately and profits are shared among members. It is illegal

AUDIO VIDEO INTERLEAVE (AVI)

The file formater for microsoft that plays audio and video. CD quality video and sound is created but it takes up a lot of space.

AUDIT EVIDENCE

The grounds an auditor comes to an opinion based on. Tests and documents are used for this.

AUDIT SCOPE

The activities in a period of time that are being audited.

AUDIT STRATEGY

The plan the audited party has for answering questions that may be asked in the auditing process.

AUDITEE

The business or individual that is being audited.

AUDITOR’S OPINION

An auditor’s statement in their reports. The three types are unqualified, qualified, or adverse. The company may have gotten an uncertified auditor that cannot access the information needed. They may have a

AUFSICHTSRAT

The SUPERVISORY BOARD of a German CORPORATION. See also VORSTAND.

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This site contains general legal information but does not constitute professional legal advice for your particular situation. The Law Dictionary is not a law firm, and this page does not create an attorney-client or legal adviser relationship. If you have specific questions, please consult a qualified attorney licensed in your jurisdiction.