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AUD > Vocabulary > Flashcards

Vocabulary Flashcards

1
Q

aggregate

A

tập hợp

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2
Q

Conformity

A

Tuân thủ

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3
Q

Valuation

A

Định giá

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4
Q

Pertain

A

Liên quan

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5
Q

Applicable financial reporting framework

A

Khuôn khổ áp dụng báo cáo tài chính

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6
Q

Excerpt

A

Trích đoạn

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7
Q

Assess

A

Đánh giá

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8
Q

Assertion

A

xac nhan, claim

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9
Q

GAO

A

Government Accountability Office

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10
Q

PCAOB

A

Public Company Accounting Oversight Board

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11
Q

convention

A

quy uoc

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12
Q

Incentive

A

Khích lệ

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13
Q

render

A

bao cao

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14
Q

IFRS

A

International Financial Reporting Standards

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15
Q

disclaimer

A

tu choi trach nhiem

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16
Q

Adverse

A

Có hại harmful

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17
Q

trivial

A

tam thuong

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18
Q

forgery

A

gia mao

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19
Q

collusion

A

thong dong

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20
Q

omissions

A

thieu sot

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21
Q

misrepresentations

A

xuyen tac

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22
Q

conjunction

A

lien ket

23
Q

omit

A

bo sot

24
Q

consecutively

A

lien tiep

25
Q

governance

A

quan tri, quan li

26
Q

rationalization

A

hop li hoa

27
Q

impediment

A

tro ngai

28
Q

inherent

A

von co

29
Q

integrate

A

tich hop

30
Q

Compilation

A

bien soan

31
Q

inquiries

A

do hoi, a request for info

32
Q

explicitly

A

ro rang

33
Q

impartial

A

cong bang

34
Q

oversight

A

giam sat

35
Q

adhere

A

tuan thu

36
Q

Integrity

A

chinh truc, liem khiet, honest

37
Q

impairment

A

thiet hai

38
Q

conviction

A

tien an

39
Q

competency

A

nang luc

40
Q

sufficiency

A

day du

41
Q

Boilerplate

A

Bản mẫu

42
Q

Preliminary

A

Sơ bộ

43
Q

Revision

A

Sửa đổi

44
Q

acknowledge

A

thua nhan

45
Q

GAAS

A

Generally Accepted Auditing Standards

46
Q

corroborate

A

CHUNG THUC

47
Q

covenant

A

GIAO UOC, debt covenants

48
Q

preceding

A

Cũ. Preceding auditor: kiểm toán viên cũ (truớc đây)

49
Q

Cyclical

A

Theo chu kì

50
Q

Policy

A

Chính sách

51
Q

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

A

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
Q

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

A

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
Q

steps

A

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
Q

implicit

A

an y (bao ham)

AUD (8 decks)

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