ACCA.docx
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ACCA.docx
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ACCA
AuditingDictionaryofTerms
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。
ThewordsdefinedinthisdictionaryallappearedinquestionsontheCPAexam,sotheyareworthknowingifyouarestudyingfortheexam.
acceptancesamplingissamplingtodeterminewhetherinternalcontrolcomplianceisgreaterthanorlessthanthetolerabledeviationrate.
accountingandreviewservicesareofficialpronouncementscoveringcompilationandreviewengagements.Compilationispresentingintheformoffinancialstatementsinformationthatistherepresentationofmanagement(owners)withoutexpressingassurance.ReviewisinquiryandanalyticalprocedurestoprovidetheaccountantabasisforexpressinglimitedassurancethattherearenomaterialmodificationsthatshouldbemadetothestatementsforthemtobeinconformitywithU.S.generallyacceptedaccountingprinciplesor,ifapplicable,anothercomprehensivebasisofaccounting.
accountingdataincludesjournals,ledgersandotherrecordssuchasspreadsheetsthatsupportfinancialstatements.Itmaybeincomputerreadableformoronpaper.
accountingestimateAnapproximationofafinancialstatementelement.Accountingestimatesareoftenincludedinhistoricalfinancialstatementsbecausemeasurementofsomeamountsisuncertainpendingoutcomeoffutureeventsandrelevantdataabouteventsthathaveoccurredcannotbeaccumulatedonatimely,cost-effectivebasis.
accountingprinciplesarealternativewaysofreportinganddisclosinginformationinfinancialstatementsandrelatedfootnotes.
accountsreceivableDebtsduefromcustomersfromsalesofproductsandservices.Normallyacurrentasset.
adjustingentriesareaccountingentriesmadeattheendofanaccountingperiodtoallocateitemsbetweenaccountingperiods.
adverseAnauditopinionthatthefinancialstatementsasawholearenotpresentedinconformitywithU.S.GAAP.
advisoryservicesareaconsultingserviceinwhichtheCPAdevelopsthefindings,conclusions,andrecommendationspresentedforclientconsiderationanddecisionmaking.ThisdiffersfromattestationserviceswheretheCPAexpressesaconclusionaboutreliabilityofawrittenassertionthatistheresponsibilityofanother.
aggregate(aggregated)Constitutingthewhole.Aggregateexpensesincludeexpensesofalldivisionscombinedfortheentireyear.
agreed-uponproceduresAnengagementwheretheclientspecifiesproceduresandtheaccountantagreestoperformthoseprocedures.Anaccountantmayacceptanengagementlimitedtoapplyingagreed-uponprocedurestofinancialstatementelements,wherethescopeoftheengagementisnotsufficienttoexpressanopinionontheelements,iftheusersassumeresponsibilityforsufficiencyoftheprocedures,anduseofthereportisrestrictedtospecifiedusers.
aicpaAmericanInstituteofCertifiedPublicAccountants.TheprofessionalorganizationofCPAsintheU.S.ItisaprivateorganizationofCPAs,notanarmofthegovernment.EachstateissuesCPAcertificates,nottheAICPA.Sinceeachstatemakesitsownlaws,eachstatecouldprepareandgradetheirownCPAexamination.However,eachstateusestheuniformCPAexampreparedandgradedbytheAICPA.
allocationDistributionaccordingtoaplan.Depreciation,amortization,anddepletionaremethodstoallocateacosttoperiodsbenefited.
allowancefordoubtfulaccountsAcontraassetaccountwithacreditbalanceusedtoreducethecarryingamountofaccountsreceivabletonetrealizablevalue.Theallowancebalanceistheestimatedtotalofuncollectibleaccountsincludedinaccountsreceivable.
allowanceforsamplingriskThedifferencebetweenasampleestimateandtheprojectedpopulationcharacteristicataspecifiedsamplingrisk.Thisallowanceisalsothedifferencebetweentheexpectederrorrateandthetolerabledeviationrate.
analyticalprocedureAcomparisonoffinancialstatementamountswiththeauditor'sexpectation.Anexampleisthecomparisonofactualinterestexpensefortheyear(afinancialstatementamount)withanestimateofwhatthatinterestexpenseshouldbe.Theestimatecanbefoundbymultiplyingareasonableinterestratetimestheaveragebalanceofinterestbearingdebtoutstandingduringtheyear(theauditor'sexpectation).Ifactualinterestexpensedifferssignificantlyfromtheexpectationtheauditorexplainsthedifferenceintheworkingpapers.
analyzeIdentifyandclassifyitemsforfurtherstudy.
anticipatedExpected.
applicationcontrolProgrammedprocedureinapplicationsoftwaredesignedtoensurecompletenessandaccuracyofinformation.
approveToauthorize.Amanagerauthorizesatransactionbysigningavoucherprovidingapprovalforthedisbursement.
ascertainAnauditproceduretodetermineortodiscoverwithcertainty.Forexample,toascertainthedateonwhichaninvestmentwaspurchasedbyexaminingsourcedocuments.
assertionManagementassertsfinancialstatementsarecorrectwithregardtoexistenceoroccurrenceofassets,liabilitiesortransactions,completenessofinformationinthefinancialstatements,rightsandobligationsatapointintime,appropriatevaluationorallocation,presentation,anddisclosure.
assessTodeterminethevalue,significance,orextentof.
assessedDetermined.Thelevelofcontrolriskdeterminedbytheauditor,basedontestsofcontrols,istheassessedlevelofcontrolrisk.
assuranceThelevelofconfidenceonehasinaproposition.
attest(attestation)reportAnattestengagementisoneinwhichapractitionerisengagedtoissueawrittenconclusionaboutthereliabilityofawrittenassertionthatistheresponsibilityofanotherparty.Afinancialstatementauditisonetypeofattestation.
attorney'sletterissignedbytheclient'slawyerandaddressedtotheauditor.Itistheauditor'sprimarymeanstocorroborateinformationfurnishedbymanagementaboutlitigation,claims,andassessments.
attributesamplingThecharacteristictestedisapropertythathasonlytwopossiblevalues(anerrorexistsoritdoesnot).
auditadjustment,whetherornotrecordedbytheentity,isaproposedcorrectionofthefinancialstatementsthatmaynothavebeendetectedexceptthroughauditprocedures.
auditcommitteeAcommitteeoftheboardofdirectorsresponsibleforoversightofthefinancialreportingprocess,selectionoftheindependentauditor,andreceiptofauditresults.
auditobjectiveInobtainingevidenceinsupportoffinancialstatementassertions,theauditordevelopsspecificauditobjectivesinthelightofthoseassertions.Forexample,anauditobjectiverelatedtothecompletenessassertionanauditormightdevelopforinventorybalancesisthatinventoryquantitiesincludeallproducts,materials,andsuppliesonhand.
auditplanningisdevelopinganoverallstrategyfortheconductandscopeoftheaudit.Thenature,extent,andtimingofplanningvarieswiththesizeandcomplexityoftheentity,experiencewiththeentity,andknowledgeoftheentity'sbusiness.
auditriskAcombinationoftheriskthatmaterialerrorswilloccurintheaccountingprocessandtherisktheerrorswillnotbediscoveredbyaudittests.Auditriskincludesuncertaintiesduetosampling(samplingrisk)andtootherfactors(nonsamplingrisk).
auditingstandardsboardStatementsonAuditingStandardsareissuedbytheauditingstandardsboard,theseniortechnicalbodyoftheAICPAdesignatedtoissueauditingpronouncements.
authorize(authorization)Togivepermissionfor.Amanagerauthorizesatransactionbysigningavoucherprovidingauthorizationforthedisbursement.
backupAcopyofacomputerprogramorfilestoredseparatelyfromtheoriginal.
batchAsetofcomputerdataorjobstobeprocessedinasingleprogramrun.
benford'slawisamathematicallawthatappliestoanypopulationofnumbersderivedfromothernumbers(suchasthedollaramountofasale,foundbymultiplyingthequantitysoldtimestheunitprice).Itholdsthat30%ofthetimethefirstnon-zerodigitofthisderivednumberwillbeone,anditwillbeanineonly4.6%ofthetime.Benford'slawisusedbyauditorstoidentifyfictitiouspopulationsofnumbers.
billofladingAdocumentissuedbyacarriertoashipper,listingandacknowledgingreceiptofgoodsfortransportandspecifyingtermsofdelivery.
blindtrustAfinancialarrangementinwhichapersonavoidspossibleconflictofinterestbytransferringfinancialaffairstoafiduciarywhohassoleassetmanagementdiscretion.Thepersonestablishingthetrustalsogivesuptherighttoinformationregardingtheassets.
cancelsupportingdocumentsTomarksupportingdocumentsashavingbeenusedtosupportatransactionsothesamedocumentscan'tbeusedassupportforasecondtransaction.Anexampleisstampingvouchers"paid"andmarkingthemwiththechecknumber.
capitalizedRecordedasanasset.Acapitalizedleaseisinsubstanceapurchasetothelessee.Anassetisrecordedequaltothepresentvalueoftheleasepayments,whichisalsorecordedasaliability.Payments,partlyinterestandpartlyprincipal,aremadeontheleaseliability.Theleaseassetisdepreciatedbythelesseeasthoughitwerelegallyownedbythelessee.
caveatAwarningorcaution.
checkdigitAredundantdigitaddedtoacodetocheckaccuracyofothercharactersinthecode.
checkregisterAlistingofchecksissued,normallyinnumericsequenceandinorderbydateissued.
classificationArrangementorgrouping.Assetsandliabilitiesarenormallyclassifiedascurrentornoncurrent.
collateralizeTopledgepropertyassecurity(collateral)foradebt.
collusionAsecretagreementbetweentwoormorepartiesforfraudordeceit.
comfortletterAletterwrittenbytheauditortoanunderwriterofsecurities,whichexpress
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