审计英语词汇词汇表

grant forecast gold proprietorship security fiduciary middle merger pension estate segmental associated transaction combination acquisition crosswise gain unrealized consolidate partnership copyright corporate capitalization net income general ledger transfer revers journal entry posting correction bookkeeping double multiple settlement comparative category prime predict responsibility by-product control norm fuel quantity individual avoidable future historical curve allocation salary actual expense income tax labor direct operating income investment income operating expenses sales tax cost of sales subsidiary share premium retained earnings ordinary preference return bonus staff enterprise reserve surplus statutory profit share capital discount excess within guarantee pledge welfare accrue donate payable deferred goodwill land trademark intangible assets construction tool prepaid specific project impairment accumulated depreciation equipment furniture electronic machinery automobile building fixed assets loan finished goods difference cost low value packing raw current prepayment doubtful trade debtor interest dividend receivable provision short term investment deposit draft asset check monetary cash management sufficient evidence purchase nature test understanding principle planning integrity behavior confidentiality extent unadjusted explanatory paragraph scope addressee disclaimer unqualified leasehold portfolio debenture treasury broker stock certificate order capital covenant routing accountability supply utility restrictive negotiable ticket time rate ledger payroll break down delinquent summary manufacturing overhead discrepancy treasurer gross Storekeeper record perpetual invoice billing lading shipping document inventory description float period cutoff request positive negative reconciliation sheet change general bank permanent reclassification method effective custodian standard disbursement petty custody unit number required confidence checklist receipt size disclosure statistical stratification sampling anomalous counting supervision technique narrative flow chart activity weakness combined tolerable analytical adjust inappropriate substantive planned omission misstatement modify perform level approach exceed materiality regulatory advice legal remedial suspected misrepresentation intentional inherent