外銷員考試英語指導(dǎo):審計與內(nèi)部控制詞匯
來源：環(huán)球網(wǎng)校發(fā)布時間：2014-08-21 10:21:02
international audit and assurance standards board (IAASB) 國際的審計和保證標準登船 (IAASB)
international auditing practice statements (IAPSs) 國際的審計實務(wù)聲明 (IAPSs)
international federation of accountants (IFAC) 國際會計師聯(lián)合會 (IFAC)
inventory system 盤存制度
inventory valuation 存貨估價
ISA 230 documentation 文件編制
ISA 240 fraud and error 國際砂糖協(xié)定 240 欺詐和錯誤
ISA 250 consideration of law and regulations 法和規(guī)則的國際砂糖協(xié)定 250 考慮
Isa 260 communications of audit matters with those charge governance 審計物質(zhì)的國際砂糖協(xié)定 260 通訊由于那些索價統(tǒng)治
isa 300 planning isa 300 計劃編制
isa 310 knowledge of the business 企業(yè)的 isa 310 知識
isa 320 audit materiality 審計重要性
isa 400 accounting and internal control isa 400 會計和內(nèi)部控制
isa 402 audit considerations relating to entities using service organisations 與正在使用的個體有關(guān)的 isa 402個審計考慮服務(wù)組織
isa 500 audit evidence 審計證據(jù)
isa 501 audit evidence-additional considerations for specific items isa 501個審計證據(jù)- 補償為特殊條款
isa 510 external confirmations isa 510個外部的查證
isa 520 analytical procedures 分析性程序
isa 530 audit sampling 審計抽樣
isa 540 audit of accounting estimates 解釋估計的 isa 540 審計
isa 560 subsequent events 期后事項
isa 580 management representations 管理當(dāng)局聲明書
isa 610 considering the work of internal auditing isa 610 以內(nèi)部審計的工作看來
isa 620 using the work of an expert isa 620 使用專家的工作
isa 700 auditors report on financial statements 財務(wù)報表上的 isa 700 審計(查帳)員的報告
isa 710 comparatives isa 710個比較的
isa 720 other information in documents containing audited financial statements isa 720 證券包含 audited 財務(wù)報表的其他信息
isa 910 engagement to review financial statements isa 910 債務(wù)復(fù)閱財務(wù)報表
isas and rss isas 和 rss
joint monitoring unit 連接檢驗單位
knowledge of the entitys business 個體的企業(yè)知識
law and regulations 法和規(guī)則
legal and regulations 法定權(quán)利和規(guī)則
legal obligation 法定義務(wù),法定責(zé)任
levels of assurance 保險程度,保障水平
liability 負債
limitation on scope 審計范圍限制
limitation of audit 審計的提起訴訟的限期
limitations of controls system 控制系統(tǒng)的提起訴訟的限期
litigation and claims 訴訟和賠償
litigation 訴訟
loans 借款,貸款
long term liabilities 長期負債
lowballing lowballing
management 管理
management integrity 經(jīng)營完整
management representation letter 管理當(dāng)局聲明書
marketing 推銷,營銷,市場學(xué)
material inconsistency 決定性的前后矛盾
material misstatements of fact 重大誤報
materiality 重要性
measurement 計量
