Unit 1 Auditing
Transaction Cycles
第三部分 交易循環(huán)
sales invoices* 銷售發(fā)票
shipping documents* 運(yùn)輸單據(jù)
source documents* 原始憑證;交易憑證
supervision of physical inventory count 監(jiān)盤
accounting estimates* 會計估計
e.g. The nature and extent of the auditor’s review takes account of the nature of the accounting estimates, and whether the information obtained from the review would be relevant to identifying and assessing risks of material misstatement of accounting estimates made in the current period financial statements.
【譯】在確定復(fù)核的性質(zhì)和范圍時，注冊會計師應(yīng)當(dāng)考慮會計估計的性質(zhì)，以及復(fù)核時獲取的信息是否可能與識別和評估本期財務(wù)報表中會計估計的重大錯報風(fēng)險相關(guān)。
【講解】
take account of 考慮到，考慮
熱點:2014注會準(zhǔn)考證下載打印 應(yīng)屆生錄入畢業(yè)證書編號時間7.7-18/入口 通過率 考試大綱
