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1、l audit 审计 l attestation 鉴证 l audit of financial statements 财务报表审计 l high levels of assurance 高水平保证 l compilation 编制l reliability 可靠性 l relevance 相关性 l 1professional skepticism 职业谨慎 l objectivity 客观性 l professional competence 专业胜任能力l audit engagement letter 业务约定书l the client 委托人 l the existing CPA 现
2、任注册会计师 l the successor CPA 后任注册会计师 l the preceding CPA前任注册会计师 l issue the audit report 出具审计报告 l expert 专家 l the board of directors 董事会l determine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围 l a general knowledge of 初步了解的情况 l a more knowledge of 进一步了解的情况l the prior years wor
3、king papers 以前年度工作底稿 l minutes of meeting 会议纪要 l business risks 经营风险l accounting estimate 会计估计l management representations 管理层声明l going concern assumption 持续经营假设 l audit plan 审计计划l error 错误 l fraud舞弊l misappropriation of assets 侵占资产 l materiality 重要性 l misstatements or omissions 错报或漏报 l subsequent e
4、vents 期后事项 l audit risk 审计风险 l detection risk 检查风险l inappropriate audit opinion 不适当的审计意见 l material misstatement 重大的错报 l tolerable misstatement 可容忍错报 l the acceptable level of detection risk 可接受的检查风险l walk-through test 穿行测试 l flow chart 流程图 l audit evidence 审计证据 l substantive procedures 实质性程序 l asse
5、rtions 认定l existence 存在 l occurrence 发生 l completeness 完整性l rights and obligations 权利和义务 l valuation and allocation 计价和分摊 l cutoff 截止 l accuracy 准确性 l classification 分类l inspection 检查 l supervision of counting 监盘l observation 观察 l confirmation 函证 l computation 计算l analytical procedures 分析程序 l vouch
6、核对 l trace 追查l audit sampling 审计抽样 l error 误差 l expected error 预期误差l population 总体l sampling risk 抽样风险 l non- sampling risk 非抽样风险 l sampling unit 抽样单位 l statistical sampling 统计抽样l tolerable error 可容忍误差l the risk of under reliance 信赖不足风险l the risk of over reliance 信赖过度风险 l the risk of incorrect rejec
7、tion 误拒风险 l the risk of incorrect acceptance 误受风险l cash receipt 现金收入 l cash disbursement现金支出l bank statement 银行对账单l bank reconciliation 银行存款余额调节表l balance sheet date 资产负债表日l net realizable value 可变现净值l sale invoice 销售发票 l price list 价目表l positive confirmation request 积极式询证函 l negative confirmation r
8、equest消极式询证函l audit report 审计报告 l unqualified opinion 无保留意见 l qualified opinion 保留意见 l disclaimer of opinion 无法表示意见 l adverse opinion否定意见Chap. 1“四大”会计师事务所：普华永道 Princewater - houseCoopers 安永 Ernst & Young 毕马威 KPMG 德勤 Deloitte Touche Tohmatsu 安达信 Arthur Anderson 安然 Enron 世通 worldcom 国际机构的名称： 国际会计师联合会
9、IFAC 国际会计师联合会下设的国际审计和鉴证准则理事会 IAASB 美国注册会计师协会 AICPA 中国注册会计师协会 CICPA 审计 audit 内部审计 internal audit 风险导向审计方法 risk-oriented audit approach Chap. 2 审阅业务 review 有限责任公司制 limited liability companies, LLCs 有限责任合伙制 limited liability partnerships, LLPs Chap. 3 注册会计师职业道德规范 code of ethics for professional account
10、ants Rules of professional conduct 独立 independence 客观 objectivity 公正 integrity 专业胜任能力 professional competence 应有关注 due care 保密 confidentiality confidence 职业行为 professional conduct 技术准则 technical standards 实质上的独立和形式上的独立 Independence in fact and appearance费用 fee 佣金 commission 经济利益 interest 经济利益的冲突 con
11、flicts of interest 舞弊 fraud 差错 error Chap.4 鉴证业务 assurance services 质量管理 quality control of audit Chap. 5 注册会计师的法律责任 Professional responsibility /legal liability“深口袋”理论 deep-pocket theory 诉讼爆炸 litigation explosion 违约 breach the contract 过失 negligence 欺诈illegal acts Chap. 6 审计目标 audit objectives 财务报表
12、认定： financial statement assertions 存在 existence 权利与义务 rights and obligations 发生 occurrence 完整性 completeness 准确性和计价 accuracy and valuation 分类和可理解性 classification and understandability截止 cut-off 财务报表循环 cycles 业务约定书engagement letter管理层声明书 report of the directors responsibilities for the financial state
13、ment /management representationChap. 7 审计证据 audit evidence 审计工作底稿 audit working paper 审计记录 audit records Chap. 8 计划工作 planning 重要性 materiality 审计风险 audit risk 检查风险 detection risk 重大错报风险 risk of material misstatement Chap. 9 风险评估 risk evaluation 分析程序 analytical procedures 内部控制 internal control 控制环境 c
14、ontrol environment 信息系统与沟通 information system and communication Chap. 10 控制测试test of control报表层次重大错报 material misstatement on level of financial statement 认定层次重大错报 material misstatement on level of assertion 实质性程序 substantive procedures Chap. 11 舞弊 fraud Chap. 12 审计抽样 sampling 抽样风险 sampling risk 非抽样风险 non-sampling risk 统计抽样 statistical sampling 非统计抽样 non-statistical sampling Chap. 13 Sales and receivables cycle Chap.14 Purchases and payables cycle Chap.15 Inventory recording cycle 监盘
