Vocabulary Flashcards
(54 cards)
1
Q
aggregate
A
tập hợp
2
Q
Conformity
A
Tuân thủ
3
Q
Valuation
A
Định giá
4
Q
Pertain
A
Liên quan
5
Q
Applicable financial reporting framework
A
Khuôn khổ áp dụng báo cáo tài chính
6
Q
Excerpt
A
Trích đoạn
7
Q
Assess
A
Đánh giá
8
Q
Assertion
A
xac nhan, claim
9
Q
GAO
A
Government Accountability Office
10
Q
PCAOB
A
Public Company Accounting Oversight Board
11
Q
convention
A
quy uoc
12
Q
Incentive
A
Khích lệ
13
Q
render
A
bao cao
14
Q
IFRS
A
International Financial Reporting Standards
15
Q
disclaimer
A
tu choi trach nhiem
16
Q
Adverse
A
Có hại harmful
17
Q
trivial
A
tam thuong
18
Q
forgery
A
gia mao
19
Q
collusion
A
thong dong
20
Q
omissions
A
thieu sot
21
Q
misrepresentations
A
xuyen tac
22
Q
conjunction
A
lien ket
23
Q
omit
A
bo sot
24
Q
consecutively
A
lien tiep
25
governance
quan tri, quan li
26
rationalization
hop li hoa
27
impediment
tro ngai
28
inherent
von co
29
integrate
tich hop
30
Compilation
bien soan
31
inquiries
do hoi, a request for info
32
explicitly
ro rang
33
impartial
cong bang
34
oversight
giam sat
35
adhere
tuan thu
36
Integrity
chinh truc, liem khiet, honest
37
impairment
thiet hai
38
conviction
tien an
39
competency
nang luc
40
sufficiency
day du
41
Boilerplate
Bản mẫu
42
Preliminary
Sơ bộ
43
Revision
Sửa đổi
44
acknowledge
thua nhan
45
GAAS
Generally Accepted Auditing Standards
46
corroborate
CHUNG THUC
47
covenant
GIAO UOC, debt covenants
48
preceding
Cũ. Preceding auditor: kiểm toán viên cũ (truớc đây)
49
Cyclical
Theo chu kì
50
Policy
Chính sách
51
the group engagement partner's report should state" we did not audit the F.S of X Company" in which section of the audit report
Opinion.
The statement includes the following language: "Those statements were audited by other auditors, whose report has been furnished to us, and our opinion, insofar as it relates to the amounts included for X Company, is based solely on the report of the other auditors."
52
no predecessor auditor's report-which expressed a qualified opinion. In drafting the current year's auditor's report, Crain, CPA, the successor auditor should
not name the predecessor auditor
indicate the type of report issued by ng cu
indicate the substantive reasons for ng cu's qualified opinion
53
steps
Before reissuing the prior year's audit report on the financial statements of a former client, the auditor should 1) read the financial statements of the current period, 2) compare the prior period information that the auditor reported on with the financial statements to be presented for comparative purposes, and 3) obtain letters of representation from management of the former client and from the successor auditor. The representation letter from management should indicate whether any of management's previous representations should be modified and whether there have been any subsequent events that would affect the previous financial statements. The representation letter from the successor auditor should state whether the successor auditor's audit disclosed any issues of a material nature that might affect the previous financial statements.
54
implicit
an y (bao ham)
