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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
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Blexas has been cited as possible in the upcoming decades, but only if Democrats continue to win the Hispanic vote in bigger margins.
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Ratfucker
Brought to public attention by Bob Woodward and Carl Bernstein in the book on the fall of Richard Nixon, All The President’s Men, ratfucker was Nixon’s term for a political operative who sows chaos among opponents; an agent provocateur. It is thought to have originated among campus political rivalries at USC, and seems to have some usage in the US military.
Along with Nixon’s other ratfuckers, Roger Stone caused fights at otherwise peaceful Democratic Party protests to generate a false narrative that the Democrats were violent and dangerous.
Ratfucker by Ricky Ramjet November 2, 2017
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