审计英语词汇词汇表

limitation computer environment information authorization proper deliberate detect regulation noncompliance balance alternative oversight underlying misinterpretation additional budget review coordination manipulation reduce detailed overall internal director response working paper previously acceptance initial withdraw performing component shareholder appointment competence financial material collateral trustee stub entity bond storeroom population error trace vouch computation confirmation observation inspection classification accuracy occurrence assertion communication detection risk audit risk aggregate unusual fraud estimate appropriate the board of directors expert engagement letter professional objectivity skepticism relevance assurance procedure audit of financial statements credibility attestation reliability compilation audit