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Rollforward Rot
In public accounting, engagement teams procure information from clients and create and complete workpapers based on that information. The team who initially does this gains an inherent understanding of the information because they performed the full procedures and created the workpapers. The next year and every year after, these workpapers often simply get rolled forward by updating the dates and names on them.
Over time, the team who initially completed the workpapers and gained that inherent understanding either goes to different clients or leaves the firm entirely and the new team members joining the team perform the procedures the same as previous years without actually inherently knowing why they're doing what they're doing. This inherent understanding rotting away over time due to rolling things forward year after year is called Rollforward Rot. It typically leads to long, frustrating engagements,low morale and high turnover.
Over time, the team who initially completed the workpapers and gained that inherent understanding either goes to different clients or leaves the firm entirely and the new team members joining the team perform the procedures the same as previous years without actually inherently knowing why they're doing what they're doing. This inherent understanding rotting away over time due to rolling things forward year after year is called Rollforward Rot. It typically leads to long, frustrating engagements,low morale and high turnover.
Associate: Hey, I really have no idea what I'm doing with this workpaper.
Senior: It's easy, just follow the procedures at top.
Associate: Ok, by why exactly are we doing these procedures, like what exactly is going on here and why?
Senior: I'm not really sure. I asked the managers the same thing and they weren't sure either, but the last year file was done this way so it should be good.
Associate: *thinking* Damn, the rollforward rot on this engagement is terrible. Nobody actually knows why we're doing any of this. I'm doing my 2-3 years and I'm out.
Senior: It's easy, just follow the procedures at top.
Associate: Ok, by why exactly are we doing these procedures, like what exactly is going on here and why?
Senior: I'm not really sure. I asked the managers the same thing and they weren't sure either, but the last year file was done this way so it should be good.
Associate: *thinking* Damn, the rollforward rot on this engagement is terrible. Nobody actually knows why we're doing any of this. I'm doing my 2-3 years and I'm out.
Rollforward Rot by NotDFDKMPG March 25, 2022
Related Words
ROFLFOR • ROFLFORK • roflbored • roflcore • rofldorf • roflorgazm • ROFLPOR • roflworthy • roflzord • roflzorusness
roflzorusness
An upgrade from the original word "rofl", which means "Rolling on the floor laughing". Has been first upgraded with the extension "zor", which is a suffix from the leet language, making "roflzor".
"Roflzorusness", with the help of the suffix "ness", is a much more stronger "rofl", a UBER "rofl". The one you use when you're out of your words.
"Roflzorusness", with the help of the suffix "ness", is a much more stronger "rofl", a UBER "rofl". The one you use when you're out of your words.
When you see a video on youtube of two stupid 13 years old girls singing some Britney. You then state ROFLZORUSNESS.
When you PWN a nub on dota and that he instantantly leaves because you're too leet for him. "ROFLZORUSNESS what a nublet".
When you just said something to someone that made him in a "Pwned" state, you then say ROFLZORUSNESS.
When you PWN a nub on dota and that he instantantly leaves because you're too leet for him. "ROFLZORUSNESS what a nublet".
When you just said something to someone that made him in a "Pwned" state, you then say ROFLZORUSNESS.
roflzorusness by Dodsferd March 27, 2009
ROFLFORK
An expression of laughter, as well as a love of forks. This fusion of forks and humor creates a powerful chemical element which is known only as... ROFLFORK.
ROFLFORK by Chris Spargo February 27, 2008
roflorgazm
A shorter way to "Rofl haha omfg lmfao roflcepter LPSWHAHHAHA OMGfunniest thinge ever!!".
This is used on forums or chat programs.
This is used on forums or chat programs.
8o|(so)Milky(so)8o| says:
u no supermarkets have them big pyramids on cans in the middle of the floor sumtimes
+ Raymundo + says:
yea
8o|(so)Milky(so)8o| says:
there was a small 1 in a shop called "b&m bargains" and my mate jus ran str8 into it that was pretty funny at the time
8o|(so)Milky(so)8o| says:
the workers looked so pissed off it was gr8
+ Raymundo + says:
roflorgazm
u no supermarkets have them big pyramids on cans in the middle of the floor sumtimes
+ Raymundo + says:
yea
8o|(so)Milky(so)8o| says:
there was a small 1 in a shop called "b&m bargains" and my mate jus ran str8 into it that was pretty funny at the time
8o|(so)Milky(so)8o| says:
the workers looked so pissed off it was gr8
+ Raymundo + says:
roflorgazm
roflorgazm by Raymond Giessen November 14, 2005
roflworthy
roflworthy by King Dynamo October 12, 2008
More from Urban Dictionary
Soul digger
A man who dates women with the sole purpose of exploiting their time, energy, and labor while he sucks the joy and happiness from their lives.
"That guy's a soul digger. He'll expect you to work full time, but you'll be doing all the cooking, cleaning, laundry, shopping, and childcare while he plays video games or watches TV."
Soul digger by anonymous November 11, 2026
Word of the Day on November 11, 2026
pod person
A person pretending to be something they aren't, or an impostor. This is inferred because of the old alien movies where alien pods appear on earth and the "pod people" dispose of the humans and slowly reproduce the bodies, pretending to be humans.
The pod person was pretending to be my father, but I knew that he was an alien when he acted differently than my father ever would have.
pod person by Christopher M. May 9, 2005
Word of the Day on November 10, 2026
dead drop
A dead drop is a location used to secretly pass items between two people, without requiring them to meet.
Spies have been known to use dead drops, using various techniques to hide the items and to signal that the drop has been made. Drug dealers use this as well.
A common place is to duct tape the item to the underside of a toilet cover in a public restroom.
A signal is sometimes used as well to indicate there is something to pickup, like a pile of stones in a certain formation. After checking the drop the signal is removed.
Spies have been known to use dead drops, using various techniques to hide the items and to signal that the drop has been made. Drug dealers use this as well.
A common place is to duct tape the item to the underside of a toilet cover in a public restroom.
A signal is sometimes used as well to indicate there is something to pickup, like a pile of stones in a certain formation. After checking the drop the signal is removed.
"The dead drop is the restroom toilet at the Gulf station at the corner of Commercial Ave. and Georges Rd."
dead drop by rubberroom July 23, 2008
Word of the Day on November 9, 2026
No Surprises Wedding
A "No Surprises Wedding," or NSW, is a wedding invitation designation that tells attendees that there can be no unplanned announcements, engagements, events or speeches at the wedding - all actions must be pre-approved by the couple. Anyone who performs an unapproved "surprise" will be asked to leave the wedding early.
This designation comes from Reddit, where so many stories of bad wedding behavior indicated a need to communicate expectations for the wedding behavior of attendees.
This designation comes from Reddit, where so many stories of bad wedding behavior indicated a need to communicate expectations for the wedding behavior of attendees.
You are cordially invited to the nuptials of Brian and Tom on October 31 at noon.
Please note that this wedding is child-free (under 10) and a No Surprises Wedding (NSW). Reach out to wedding planner Sami Smith to request approvals or exceptions; please note that exceptions will be rare. Limited child care for under-10s will be available. All approvals will be noted and included in planning. Unapproved, or surprise exceptions, will result in guests being asked to leave.
Please note that this wedding is child-free (under 10) and a No Surprises Wedding (NSW). Reach out to wedding planner Sami Smith to request approvals or exceptions; please note that exceptions will be rare. Limited child care for under-10s will be available. All approvals will be noted and included in planning. Unapproved, or surprise exceptions, will result in guests being asked to leave.
No Surprises Wedding by dbdefenestrate August 27, 2023
Word of the Day on November 8, 2026
ulzzang
Ulzzang true definition is "best & "face" = best face in korean. They are basically people with above average looks, sometimes with the use of photoshop and haduri who post their pics online, some becoming internet celebrities.
ulzzang by `r i k kit t y February 26, 2008
Word of the Day on November 7, 2026
EBK
EBK stands for "Elite Ball Knowledge." 1 In internet slang, "ball knowledge" originally referred to a deep understanding of football/soccer or basketball, but it has evolved into a broader term for having a highly sophisticated, deep, or niche understanding of any specific topic (such as music, movies, or subcultures).