�������������financialstatementfraud������budgeting����modifiedauditopinions������Aggressiveaccountingpractices�������prospectiveapplication�����practitioner���balancedscorecard�����financialmisdeed����provisionsforrisks�����performancemanagement����Ownersequity�����Continuity�Going-concern�Assumption������ComparabilityPrinciple�����AccrualBasis�����RevenuePrinciple������RetainedEarning����Accumulateddepreciation����Thebudgetprocessisthewayanorganizationgoesaboutbuildingitsbudget.Agoodbudgetingprocessengagesthosewhoareresponsibleforadheringtothebudgetandimplementingtheorganization'sobjectivesincreatingthebudget.Bothfinancecommitteeandseniorstaffparticipationisbuiltintotheprocessandatimelineisestablishedleavingadequatetimeforresearch,review,feedback,revisions,etc.beforethebudgetisreadyforpresentationtothefullboard.Theannualbudgetingprocessshouldbedocumented,withtasks,responsibilityassignmentsanddeadlinesclearlystated.Agoodbudgetingprocessalsoincorporatesstrategicplanninginitiativesandstipulatesthatincomeisbudgetedbeforeexpenses.Fixedcostsareidentifiedandrelatedtoreliablerevenue.Budgetingdecisionsaredrivenbothbymissionprioritiesandfiscalaccountability.����������资料说明：复试中的英文面试占5%，形式为抽取一段小短文，朗读后老师会就其中某个会计专业词汇进行提问，下面的词汇和短文就是考试中出现过的真题。这部分考试的难点就在于2个，一个是词汇的朗读，第二个是专业词汇的含义。因此，资料的第二部分和第三部分为大家补充了审计和会计中的常用专业词汇，记住他们的读音和含义，考试就能应对自如了！�����������1.audit��2.attestation��3.credibility�����4.auditoffinancialstatements������5.agreed-uponprocedures������6.highlevelsofassurance�����7.compilation��8.reliability���9.relevance���10.professionalskepticism����11.objectivity���12.professionalcompetence������13.Senior/CPA-in-charge����14.auditengagementletter�����15...
