acca詞典

1、1AuditingAuditingDictionaryDictionaryofofTermsTermsTheThewdswdsdefineddefinedininthisthisdictionarydictionaryallallappearedappearedininquestionsquestionsononthetheCPACPAexamexamsosotheytheyarearewthwthknowingknowingifify

2、ouyouarearestudyingstudyingffthetheexam.exam.本字典中定義的單詞本字典中定義的單詞均出現(xiàn)在注冊會計師（美國）的考試之中，如果您正在參與此項考試，那么您值得一讀。均出現(xiàn)在注冊會計師（美國）的考試之中，如果您正在參與此項考試，那么您值得一讀。acceptancesamplingissamplingtodeterminewhetherinternalcontrolcomplianceisgreate

3、rthanlessthanthetolerabledeviationrate.accountingreviewservicesareofficialpronouncementscoveringcompilationreviewengagements.Compilationispresentinginthefmoffinancialstatementsinfmationthatistherepresentationofmanagement

4、(owners)withoutexpressingassurance.ReviewisinquiryanalyticalprocedurestoprovidetheaccountantabasisfexpressinglimitedassurancethattherearenomaterialmodificationsthatshouldbemadetothestatementsfthemtobeinconfmitywithU.S.ge

5、nerallyacceptedaccountingprinciplesifapplicableanothercomprehensivebasisofaccounting.accountingdataincludesjournalsledgersotherrecdssuchasspreadsheetsthatsupptfinancialstatements.Itmaybeincomputerreadablefmonpaper.accoun

6、tingestimateAnapproximationofafinancialstatementelement.Accountingestimatesareoftenincludedinhisticalfinancialstatementsbecausemeasurementofsomeamountsisuncertainpendingoutcomeoffutureeventsrelevantdataabouteventsthathav

7、eoccurredcannotbeaccumulatedonatimelycosteffectivebasis.accountingprinciplesarealternativewaysofreptingdisclosinginfmationinfinancialstatementsrelatedfootnotes.accountsreceivableDebtsduefromcustomersfromsalesofproductsse

8、rvices.Nmallyacurrentasset.adjustingentriesareaccountingentriesmadeattheendofanaccountingperiodtoallocateitemsbetweenaccountingperiods.adverseAnauditopinionthatthefinancialstatementsasawholearenotpresentedinconfmitywithU

9、.S.GAAP.advisyservicesareaconsultingserviceinwhichtheCPAdevelopsthefindingsconclusionsrecommendationspresentedfclientconsiderationdecisionmaking.Thisdiffersfromattestationservices3anticipatedExpected.applicationcontrolPr

10、ogrammedprocedureinapplicationsoftwaredesignedtoensurecompletenessaccuracyofinfmation.approveToauthize.Amanagerauthizesatransactionbysigningavoucherprovidingapprovalfthedisbursement.ertainAnauditproceduretodeterminetodis

11、coverwithcertainty.Fexampletoertainthedateonwhichaninvestmentwaspurchasedbyexaminingsourcedocuments.assertionManagementassertsfinancialstatementsarecrectwithregardtoexistenceoccurrenceofassetsliabilitiestransactionscompl

12、etenessofinfmationinthefinancialstatementsrightsobligationsatapointintimeappropriatevaluationallocationpresentationdisclosure.assessTodeterminethevaluesignificanceextentof.assessedDetermined.Thelevelofcontrolriskdetermin

13、edbytheauditbasedontestsofcontrolsistheassessedlevelofcontrolrisk.assuranceThelevelofconfidenceonehasinaproposition.attest(attestation)reptAnattestengagementisoneinwhichapractitionerisengagedtoissueawrittenconclusionabou

14、tthereliabilityofawrittenassertionthatistheresponsibilityofanotherparty.Afinancialstatementauditisonetypeofattestation.attneysletterissignedbytheclientslawyeraddressedtotheaudit.Itistheauditsprimarymeanstocrobateinfmatio

15、nfurnishedbymanagementaboutlitigationclaimsassessments.attributesamplingTheacteristictestedisapropertythathasonlytwopossiblevalues(anerrexistsitdoesnot).auditadjustmentwhethernotrecdedbytheentityisaproposedcrectionofthef

16、inancialstatementsthatmaynothavebeendetectedexceptthroughauditprocedures.auditcommitteeAcommitteeoftheboardofdirectsresponsiblefoversightofthefinancialreptingprocessionoftheindependentauditreceiptofauditresults.auditobje