ACCA词典.docVIP

Auditing Dictionary of Terms 　　The words defined in this dictionary all appeared in questions on the CPA exam, so they are worth knowing if you are studying for the exam. 本字典中定义的单词均出现在注册会计师（美国）的考试之中，如果您正在参与此项考试，那么您值得一读。 　　 　　acceptance sampling is sampling to determine whether internal control compliance is greater than or less than the tolerable deviation rate. 　　accounting and review services are official pronouncements covering compilation and review engagements. Compilation is presenting in the form of financial statements information that is the representation of management (owners)