注册会计师(美国)考试英语审计词典

去痘面膜BBBBBBBB霜黑眼圈自然堂PBAPBAPBAPBA化妆品去斑芳草集减肥淘宝女装频道淘宝男装频道热卖女装天天疯狂购享受1111折碧生源AuditingDictionaryofTermsThewordsdefinedinthisdictionaryallappearedinquestionsontheCPAexam,sotheyareworthknowingifyouarestudyingfortheexam.本字典中定义的单词均出现在注册会计师（美国）的考试之中，如果您正在参与此项考试，那么您值得一读。acceptanceacceptanceacceptanceacceptancesamplingsamplingsamplingsamplingissamplingtodeterminewhetherinternalcontrolcomplianceisgreaterthanorlessthanthetolerabledeviationrate.accountingaccountingaccountingaccountingandandandandreviewreviewreviewreviewservicesservicesservicesservicesareofficialpronouncementscoveringcompilationandreviewengagements.Compilationispresentingintheformoffinancialstatementsinformationthatistherepresentationofmanagement(owners)withoutexpressingassurance.ReviewisinquiryandanalyticalprocedurestoprovidetheaccountantabasisforexpressinglimitedassurancethattherearenomaterialmodificationsthatshouldbemadetothestatementsforthemtobeinconformitywithU.S.generallyacceptedaccountingprinciplesor,ifapplicable,anothercomprehensivebasisofaccounting.accountingaccountingaccountingaccountingdatadatadatadataincludesjournals,ledgersandotherrecordssuchasspreadsheetsthatsupportfinancialstatements.Itmaybeincomputerreadableformoronpaper.accountingaccountingaccountingaccountingestimateestimateestimateestimateAnapproximationofafinancialstatementelement.Accountingestimatesareoftenincludedinhistoricalfinancialstatementsbecausemeasurementofsomeamountsisuncertainpendingoutcomeoffutureeventsandrelevantdataabouteventsthathaveoccurredcannotbeaccumulatedonatimely,cost-effectivebasis.accountingaccountingaccountingaccountingprinciplesprinciplesprinciplesprinciplesarealternativewaysofreportinganddisclosinginformationinfinancialstatementsandrelatedfootnotes.accountsaccountsaccountsaccountsreceivablereceivablereceivablereceivableDebtsduefromcustomersfromsalesofproductsandservices.Normallyacurrentasset.adjustingadjustingadjustingadjustingentriesentriesentriesentriesareaccountingentriesmadeattheendofanaccountingperiodtoallocateitemsbetweenaccountingperiods.adverseadverseadverseadverseAnauditopinionthatthefinancialstatementsasawholearenotpresentedinconformitywithU.S.GAAP.advisoryadvisoryadvisoryadvisoryservicesservicesservicesservicesareaconsultingserviceinwhichtheCPAdevelopsthefindings,conclusions,andrecommendationspresentedforclientconsideration去痘面膜BBBBBBBB霜黑眼圈自然堂PBAPBAPBAPBA化妆品去斑芳草集减肥淘宝女装频道淘宝男装频道热卖女装天天疯狂购享受1111折碧生源anddecisionmaking.ThisdiffersfromattestationserviceswheretheCPAexpressesaconclusionaboutreliabilityofawrittenassertionthatistheresponsibilityofanother.aggregateaggregateaggregateaggregate(aggregated)(aggregated)(aggregated)(aggregated)Constitutingthewhole.Aggregateexpensesincludeexpensesofalldivisionscombinedfortheentireyear.agreed-uponagreed-uponagreed-uponagreed-uponproceduresproceduresproceduresproceduresAnengagementwheretheclientspecifiesproceduresandtheaccountantagreestoperformthoseprocedures.Anaccountantmayacceptanengagementlimitedtoapplyingagreed-uponprocedurestofinancialstatementelements,wherethescopeoftheengagementisnotsufficienttoexpressanopinionontheelements,iftheusersassumeresponsibilityforsufficiencyoftheprocedures,anduseofthereportisrestrictedtospecifiedusers.aicpaaicpaaicpaaicpaAmericanInstituteofCertifiedPublicAccountants.TheprofessionalorganizationofCPAsintheU.S.ItisaprivateorganizationofCPAs,notanarmofthegovernment.EachstateissuesCPAcertificates,nottheAICPA.Sinceeachstatemakesitsownlaws,eachstatecouldprepareandgradetheirownCPAexamination.However,eachstateusestheuniformCPAexampreparedandgradedbytheAICPA.allocationallocationallocationallocationDistributionaccordingtoaplan.Depreciation,amortization,anddepletionaremethodstoallocateacosttoperiodsbenefited.allowanceallowanceallowanceallowanceforforforfordoubtfuldoubtfuldoubtfuldoubtfulaccountsaccountsaccountsaccountsAcontraassetaccountwithacreditbalanceusedtoreducethecarryingamountofaccountsreceivabletonetrealizablevalue.Theallowancebalanceistheestimatedtotalofuncollectibleaccountsincludedinaccountsreceivable.allowanceallowanceallowanceallowanceforforforforsamplingsamplingsamplingsamplingriskriskriskriskThedifferencebetweenasampleestimateandtheprojectedpopulationcharacteristicataspecifiedsamplingrisk.Thisallowanceisalsothedifferencebetweentheexpectederrorrateandthetolerabledeviationrate.analyticalanalyticalanalyticalanalyticalprocedureprocedureprocedureprocedureAcomparisonoffinancialstatementamountswiththeauditor'sexpectation.Anexampleisthecomparisonofactualinterestexpensefortheyear(afinancialstatementamount)withanestimateofwhatthatinterestexpenseshouldbe.Theestimatecanbefoundbymultiplyingareasonableinterestratetimestheaveragebalanceofinterestbearingdebtoutstandingduringtheyear(theauditor'sexpectation).Ifactualinterestexpensedifferssignificantlyfromtheexpectationtheauditorexplainsthedifferenceintheworkingpapers.analyzeanalyzeanalyzeanalyzeIdentifyandclassifyitemsforfurtherstudy.anticipatedanticipatedanticipatedanticipatedExpected.applicationapplicationapplicationapplicationcontrolcontrolcontrolcontro