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1、精选优质文档-倾情为你奉上1.Letter of Engagement审计业务约定书2.Assurance engagement and external audit鉴证业务和外部审计3.Audit approach审计方法4.Staffing人员安排5.Deadline截止日期6.Group Audit集团审计7.Materiality重要性8.Fraud舞弊；欺诈9.Professional skepticism职业怀疑10.Going concern永续经营11.Tolerable Error可容忍错误12.True and fair presentation真实公允披露13.Reaso
2、nable assurance合理保证14.Appointment, removal and resignation of auditors注册会计师（审计人员）的聘用、解聘和辞职15.Types of opinion: unqualified opinion, qualified opinion, adverse opinion, disclaimer of opinion审计意见类型：无保留意见，保留意见，否定意见，无法表示意见16.Due care合理关注17.Independence独立18.Integrity诚信19.Audit risk = inherent risk x cont
3、rol risk x detection risk审计风险=固有风险x控制风险x检查风险20.Assessing the risks of material misstatement and fraud估计（评估）重大错报或舞弊的风险21.Analytical procedure分析程序22.Audit documentation: working paper审计记录：工作底稿23.Rely on the work of experts依靠专家工作24.Internal audit内部审计25.Evaluation of internal control内部控制评估26.Test of con
4、trol控制测试test of design, test of operation27.Substantive procedure （time, nature, extent）实质性程序（时间、性质和程度）28.Transaction cycle交易循环29.Audit evidence审计证据30.Population（样本选取的）总体31.Assertion认定32.Classification分类33.Completeness完整性34.Occurrence发生35.Existence存在36.Measurement计量37.Presentation列示38.Disclosure披露39
5、.Accuracy精确，精准（准确性）40.Rights权利41.Valuation估值42.Obligation义务43.Positive/negative confirmation积极/消极函证44.Counting盘点45.Cut-off截止测试46.Subsequent events随后事项（期后事项）47.Quality control质量控制48.Management representation管理层声明49.Emphasis of matter paragraph强调事项段50.Corporate governance公司治理机制51.Assessment评估52.Intern
6、al Control System内部控制制度53.Test of control控制测试54.Accounting System会计制度55.Seek寻找56.Reduced减少的57.Extensive延展的58.Substantive procedures实质性程序59.Transaction交易60.Balance余额61.Materiality:重要性62.Omission：遗漏63.Misstatement：错报64.Materiality level:重要性水平65.Influence：影响66.Economic decision：经济决策67.Therefore：因此68.En
7、sure：确保69.Discover：发现70.Rather than：除了、而不是71.Risk exposure：风险敞口72.Point of view：观点73.Sales：销售收入74.Base：基数；基础75.Pre-tax：税前76.Percentage：百分比77.Guidance指引，指导78.Entity主体79.Sufficient足够的，充足的80.Identify识别，辨认81.Due to由于82.Audit procedure审计程序83.ISA， International Standard on Audit国际审计准则84.Essential实质的，本质的85
8、.Aspect方面86.In accordance with和一致，遵照87.Continuous持续的，连续的88.Dynamic动态的89.Throughout（表示时间）自始至终，在期间90.Observation观察91.Inspection检查92.Regulatory监管的，调整的93.Reporting framework报告框架94.Nature性质95.Business risk商业风险96.Undertake担任，承揽，保证97.Occurrence: 发生98. Accuracy: 准确性99.Cut-off: 截止100.Classification: 分类101.Ex
9、istence: 存在102.Rights and obligations: 权利和义务103.Completeness: 完整性104.Valuation and allocation: 计价和分摊105.Occurrence and rights and obligations: 发生及权利和义务106.Completeness: 完整性107.Classification and understandability: 分类和可理解性108.Accuracy and valuation: 准确性和计价109. Assertion: 认定110. Assertions about prese
10、ntation and disclosure: 与列报相关的认定111. Substantive testing（实质性程序）112. Sales and trade receivables（销售和收款）113. Purchase and trade payables（采购和付款）114. Inventory and store（存货和仓储）115. Financing and investment（筹资和投资）116. Bank and cash（银行资金和现金）117. Analytical review分析性复核118. Analytical procedure分析程序119. Prov
11、ision for doubtful debts坏账准备110. Letter of Confirmation（函证）111. Positive/negative confirmation（积极/消极函证）112. Observe and record观察和记录113. Follow up后续跟进114.Inspection（检查）115.Inquiry（询问）（seeking information from knowledgeable persons）116.Confirmation（函证）（a specific type of enquiry, the process of obtaining a representation from a third party）117. Recalculation（重新计算）（checking the mathematical accuracy of documents or records）118.Re performance（重新执行）（the auditors independence execution of procedures previously performed by entity staff）专心-专注-专业
