审计英语词汇词汇表
grantforecastgoldproprietorshipsecurityfiduciarymiddlemergerpensionestatesegmentalassociatedtransactioncombinationacquisitioncrosswisegainunrealizedconsolidatepartnershipcopyrightcorporatecapitalizationnet incomegeneral ledgertransferreversjournalentrypostingcorrectionbookkeepingdoublemultiplesettlementcomparativecategoryprimepredictresponsibilityby-productcontrolnormfuelquantityindividualavoidablefuturehistoricalcurveallocationsalaryactualexpenseincome taxlabordirectoperating incomeinvestment incomeoperating expensessales taxcost of salessubsidiaryshare premiumretained earningsordinarypreferencereturnbonusstaffenterprisereservesurplusstatutoryprofitshare capitaldiscountexcesswithinguaranteepledgewelfareaccruedonatepayabledeferredgoodwilllandtrademarkintangible assetsconstructiontoolprepaidspecificprojectimpairmentaccumulated depreciationequipmentfurnitureelectronicmachineryautomobilebuildingfixed assetsloanfinished goodsdifferencecostlowvaluepackingrawcurrentprepaymentdoubtfultradedebtorinterestdividendreceivableprovisionshort terminvestmentdepositdraftassetcheckmonetarycashmanagementsufficientevidencepurchasenaturetestunderstandingprincipleplanningintegritybehaviorconfidentialityextentunadjustedexplanatoryparagraphscopeaddresseedisclaimerunqualifiedleaseholdportfoliodebenturetreasurybrokerstockcertificateordercapitalcovenantroutingaccountabilitysupplyutilityrestrictivenegotiabletickettimerateledgerpayrollbreak downdelinquentsummarymanufacturingoverheaddiscrepancytreasurergrossStorekeeperrecordperpetualinvoicebillingladingshippingdocumentinventorydescriptionfloatperiodcutoffrequestpositivenegativereconciliationsheetchangegeneralbankpermanentreclassificationmethodeffectivecustodianstandarddisbursementpettycustodyunitnumberrequiredconfidencechecklistreceiptsizedisclosurestatisticalstratificationsamplinganomalouscountingsupervisiontechniquenarrativeflow chartactivityweaknesscombinedtolerableanalyticaladjustinappropriatesubstantiveplannedomissionmisstatementmodifyperformlevelapproachexceedmaterialityregulatoryadvicelegalremedialsuspectedmisrepresentationintentionalinherent