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1、Aability to perform the work acceptance procedures accountability accounting estimate accounts receivable listing accounts receivable accruals listing accruals accuracy acts discreditable adequate planning and supervisionadverse opinion adjusting journal entries administrative working paper agents a
2、greed-upon procedures AICPAanalytical procedures anomalous error appointment assertions assurance engagement assurance assurance service attestation attestation standards audit accountability audit audit acceptance audit appeal audit approach audit criteria audit committee audit conclusion audit cov
3、erage audit decision audit engagement audit evaluation audit evidence audit funds auditing objective audit opinion audit penalty audit plan auditing procedures audit program audit purview auditing principles audit report audit risk audit sanction audit sampling audit scope audit staffing auditing st
4、andards audit investigation audit timing audit trail auditors report audit responsibility Bbad debts bank bank reconciliation beneficial interests best value breach of contract business risk Ccash count cash system changes in nature of engagement charges and commitments charities chronology of an au
5、dit CIS application controls client screening client representation letter close supervisionclosely connected clubs code of professional conduct common law communications on internal control companies act comparative financial statements comparatives competence compliance audit comprehensive audit c
6、ompilation engagement compilation of financial statements completeness completion of the audit confidence confidentiality confirmation confirmation of accounts receivable conflict of interest consistency constructive obligation constructive fraud consulting service contingent asset contingent liabil
7、ity contributory negligence control environment control procedures control risk controversy corporate governance corresponding figures cost of conversion courtesy creditors criminal liability current audit files current files Ddatabase management system date of report defendants depreciation design
8、of the sample detection risk direct financial interest direct verification approach directional testing directors emoluments directors serve contracts disagreement with management disclaimer of opinion distributions documenting the audit process due diligence due care due professional care due skill
9、 and care Eeconomy EDI education effectiveness efficiency eligibility emphasis of matter engagement economics engagement letter error ethical dilemmas ethics rulings evaluating of results of audit evidential matter examinations existence expectations expected error experience expert external audit e
10、xternal review reports Ffair fee negotiation final assessment of control risk final audit financial statement assertions Financial statement audit financial finished goods flowcharts fraud and error fraud fraud investigation service fundamental principles GGAAS general CIS controls going concern ass
11、umption going concern goods on sale or return goodwill governance gross negligence guidance for internal auditors Hhaphazard selection hospitality human resources IIAPS Indirect financial interest IFAC Illegal acts income tax incoming auditors independent estimate ineligible for appointment informat
12、ion technology inherent risk initial communication insurance intangibles integrity interim audit internal auditing internal auditors internal control questionnaires internal control system internal review assignment interpretation of rules inventory system inventory valuation ISA 230 documentation I
13、SB Llaw and regulations legal and regulations legal liability legal obligation levels of assurance liability limitation on scope limitation of audit limitations of controls system litigation and claims litigation litigation support service loans long term liabilities Mmanagement management integrity
14、 management representation letter marketing material inconsistency material misstatements of fact materiality measurement misstatement modified reports Nnarrative notes nature negligence negative assurance net realizable value non-current asset register non-executive directors non-sampling risk non-
15、statutory audits Oobjectivity obligating event obligatory disclosure obtaining work occurrence opening balances operational audits operational work plans opinion shopping other information overall review of financial statementsoverdue fees overhead absorption PPeer review periodic plan permanent aud
16、it files personal relationships personal financial planning physical evidence planning plaintiff population post-audit precedent precision preliminary assessment of control riskprepayments presentation and disclosure preliminary audit pre-audit problems of accounting treatment procedural approach pr
17、ocedures procurement professional duty of confidentiality professional ethics projection of errors provision proximate cause public confidence public duty public interest publicity purchase ledger purchases and expenses system purchases cut-off put on enquiry Qqualified opinion qualifying disclosure
18、 qualitative aspects of errors quality control Rrandom selection reasonable assurance reassessing sampling risk recourse reclassification entry registration statement related-party transaction reliability remuneration report to management reporting research and development costs reservation of title
19、 reserves revenue and capital expenditure review review and capital expenditure review engagement review of audit working papers rights rights and obligations rights to information risk and materiality risk-based approach romalpa case Ssales cut-off sales system sales tax sales sample size sampling
20、risk sampling units schedule of unadjusted errors scope and objectives of internal auditscienter segregation of duties service organization small entity smaller entities sole traders sources of knowledge specimen letter on internal control statements on auditing standards stakeholders statutory law
21、standardized working papers statistical sampling statutory audit statutory books statutory duty stewardship strategic plan stratification subsequent events substantive procedures substantive tests sufficient sufficient appropriate audit evidence rules summarizing errors sundry accruals supervision s
22、upervisory and monitoring roles suppliers statements system and internal controls systematic selection Ttangible non-current assets tax service tendering terms of the engagement tests of control the AGM the board three Es third-party beneficiary timing tolerable error trade accounts payable and purc
23、hases trade accounts payable listing training treasury True turnbull committee Uultra vies uncertainty undue dependence unqualified audit report unqualified report unqualified opinion using the knowledge using the work of an expert Vvaluation value for money voluntary disclosure Wwages and salaries
24、wages system work in progress working papers working trial balance 能力履行工作承兌程序過程經管責任,問責性會計估計應收賬款掛牌應收賬款應計項目掛牌應計項目準確性有損聲譽的行為適當?shù)挠媱澟c督導否定意見日記賬調整分錄管理性工作底稿代理人約定審查業(yè)務美國注冊會計師協(xié)會分析性程序反常的錯誤任命申明保證債務保證可信性保證服務鑒證鑒證準則審計,審核,核數(shù)經濟責任審計審計承兌審計復議審計靠近審計標準審計委員會,審計小組審計結論審計內容審計決定審計業(yè)務約定書審計評價審計證據(jù)審計經費審計目標審計意見審計處罰審計計劃審計過程審計程序審計權限審計原
25、則審計報告審計風險審計處理審計抽樣審計范圍審計工作人員審計準則審計調查審計定時審計線索審計報告審計監(jiān)督壞賬銀行余額調節(jié)表受益權最好的價值合同違約經營風險現(xiàn)金盤點兌現(xiàn)系統(tǒng)改變債務費用和評論寬大審計的年代表CIS 申請控制委托人甄別客戶聲明書仔細觀察、仔細審查接近地連接俱樂部職業(yè)行為守則習慣法內部控制上的通訊公司法比較財務報表比較能力符合性審計綜合性審計編輯債務編制財務報表完整性審計的結束信任保密性確證應收賬款的查證利益沖突一貫性建設的待付款推定舞弊咨詢服務或有資產或有負債共同過失控制環(huán)境控制程序控制風險論戰(zhàn)公司治理,公司管制相應的計算轉換成本,加工成本優(yōu)待債權人刑事責任本期審計檔案當期檔案數(shù)據(jù)庫
26、管理制度報告的日期被告折舊,貶值樣品的設計檢查風險直接財務利益直接核查法方向的抽查董事酬金董事服務合約與經營的不一致拒絕表示意見分銷,分派證明審計程序應有的勤勉應有關注、適度謹慎適度職業(yè)謹慎到期的技能和謹慎經濟電子數(shù)據(jù)交換教育效用,效果效益,效率合格 物質的強調債務經濟學業(yè)務約定書差錯道德困境道德規(guī)則審計結果評估證據(jù)事項檢查存在性期望差距預期的錯誤經驗專家獨立審計外部的評論報告公正費談判控制風險的確定評定期末審計財政報告宣稱財務報表審計財務產成品流程圖舞弊欺詐舞弊調查服務基本原理公認審計準則一般的 CIS 控制持續(xù)經營假設持續(xù)經營貨物準許退貨買賣商譽統(tǒng)治重大過失指導內部審計員隨意選擇款待人力資
27、源國際審計實務委員會間接財務利益國際會計師聯(lián)合會違法行為所得稅收入審計（查帳）員獨立的估計無被選資格的為任命信息技術固有風險簽署通訊保險無形公正、誠實中期審計內部審計內部審計師內部控制調查表內部控制系統(tǒng)內部的評論轉讓規(guī)則解釋盤存制度存貨估價文件編制獨立準則委員會法和規(guī)則法定權利和規(guī)則法律責任法定義務,法定責任保險程度,保障水平負債審計范圍限制審計的提起訴訟的限期控制系統(tǒng)的提起訴訟的限期訴訟和賠償訴訟訴訟支持服務借款,貸款長期負債管理經營完整管理當局聲明書推銷,營銷,市場學決定性的前后矛盾重大誤報重要性計量誤報變更報告敘述證券性質過失消極保證可實現(xiàn)凈值非本期的財產登記非執(zhí)行董事非抽樣風險非目標客
28、觀性負有責任事件有拘束的揭示獲得工作出現(xiàn)期初余額經營審計、作業(yè)審計工作計劃意見購物其他的信息財務報表一切評論超儲未付費管理費用分配同業(yè)互查定期的計劃永久審計檔案個人的親屬關系個人財務籌劃實物證據(jù)計劃編制原告抽樣總體事后審計先例精密控制風險的預備評定預付款項提示和揭示初步審計事前審計會計處理的問題程序上的靠近程序采購保密的職業(yè)責任職業(yè)道德錯誤的規(guī)劃備抵準備直接原因公眾信賴公共職責公眾利益宣傳購貨分類賬買和費用系統(tǒng)買截止詢價上的期貨買賣保留意見合格揭示錯誤的性質上的方面質量控制隨機選擇合理保證再評價抽樣風險追索權重分類分錄登記表關聯(lián)方交易可靠性報酬對經營的報告報告研究和開發(fā)成本保留準備,儲備歲入和
29、資本支出復核、審閱評論和資本支出復閱債務審計工作底稿復核認股權認股權和待付款對信息的認股權風險和重要性以風險為基礎的方案個案銷售截止銷售（貨）制度銷售稅,營業(yè)稅銷售,銷貨樣本量抽樣風險抽樣單位未調整的錯誤表內部核數(shù)的范圍和目標故意職責劃分服務組織小的個體比較小的個體個體營業(yè)者知識的根源內部控制上的樣本證書審計準則公告賭款保存人成文法標準化工作文件統(tǒng)計抽樣法定審計法定卷冊法定責任總管的職務戰(zhàn)略性計劃分層期后事項實詞程序過程實質性測試充分性充分的適當審計證據(jù)規(guī)則錯誤雜的應計項目監(jiān)督監(jiān)督的和檢驗角色供應商的聲明系統(tǒng)和內部的控制系統(tǒng)選擇法有形的非流動資產納稅服務投標,清償債務的條件控制的證人周年大會委員會三 Es第三方受益人定時容忍誤差貿易應付賬款和買貿易應付賬款掛牌培訓國庫真實委員會越權不確定性未到（支付）期的未決無條件的審計報告無條件的報告無保留意見使用知識使用專家的工作計價，估價現(xiàn)金（交易）價格自愿披露工資，薪金工資系統(tǒng)在產品工作底稿試算表工作底稿
審計英語詞匯
