Vocabulary Flashcards
aggregate
tập hợp
Conformity
Tuân thủ
Valuation
Định giá
Pertain
Liên quan
Applicable financial reporting framework
Khuôn khổ áp dụng báo cáo tài chính
Excerpt
Trích đoạn
Assess
Đánh giá
Assertion
xac nhan, claim
GAO
Government Accountability Office
PCAOB
Public Company Accounting Oversight Board
convention
quy uoc
Incentive
Khích lệ
render
bao cao
IFRS
International Financial Reporting Standards
disclaimer
tu choi trach nhiem
Adverse
Có hại harmful
trivial
tam thuong
forgery
gia mao
collusion
thong dong
omissions
thieu sot
misrepresentations
xuyen tac
conjunction
lien ket
omit
bo sot
consecutively
lien tiep
governance
quan tri, quan li
rationalization
hop li hoa
impediment
tro ngai
inherent
von co
integrate
tich hop
Compilation
bien soan
inquiries
do hoi, a request for info
explicitly
ro rang
impartial
cong bang
oversight
giam sat
adhere
tuan thu
Integrity
chinh truc, liem khiet, honest
impairment
thiet hai
conviction
tien an
competency
nang luc
sufficiency
day du
Boilerplate
Bản mẫu
Preliminary
Sơ bộ
Revision
Sửa đổi
acknowledge
thua nhan
GAAS
Generally Accepted Auditing Standards
corroborate
CHUNG THUC
covenant
GIAO UOC, debt covenants
preceding
Cũ. Preceding auditor: kiểm toán viên cũ (truớc đây)
Cyclical
Theo chu kì
Policy
Chính sách
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.”
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
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.
implicit
an y (bao ham)
