注册会计师综合阶段吕鹏英语讲义8401
注册会计师综合阶段吕鹏英语讲义8401
注册会计师综合阶段吕鹏英语讲义8401
UNIT 4 Auditing – Part I
Part I Glossary (Key Words)审计常用50字汇ﻫ of Engagement审计业务约定书ﻫ 2。Assurance engagement and external audit鉴证业务和外部审计ﻫ 3。Audit approach审计方法论
4。Staffing人员安排
5。Deadline截止日期ﻫ 6。Group Audit集团审计
8.Fraud舞弊;欺诈ﻫ 9。Professional skepticism职业怀疑ﻫ 10。Going concern永续经营ﻫ 11.Tolerable Error可容忍错误
and fair presentation真实公允披露ﻫ 13。Reasonable assurance合理保证ﻫ 14。Appointment, removal and resignation of auditors注册会计师的聘用、解聘和辞职
of opinion: unqualified opinion, qualified opinion, adverse opinion, disclaimer of opinionﻫ 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ﻫ 16。Due care合理关注ﻫ 17。Independence独立ﻫ 19。Audit risk = inherent risk x control risk x detection riskﻫ 审计风险=固有风险x控制风险x检查风险ﻫ 20。Assessing the risks of material misstatement and fraud估计重大错报或舞弊的风险ﻫ procedure分析性复核程序
注册会计师综合阶段吕鹏英语讲义8401
注册会计师综合阶段吕鹏英语讲义8401
注册会计师综合阶段吕鹏英语讲义8401
documentation: working paper审计记录:工作底稿
23.Rely on the work of experts依靠专家工作ﻫ 24。Internal audit内部审计ﻫ 25.Evaluation of internal control内部控制评估ﻫ 26。Test of control控制测试test of design, test of operationﻫ 27。Substantive procedure (time, nature, extent)实质性测试程序(时间、性质和程度)
28.Transaction cycle交易循环ﻫ 29。Audit evidence审计证据ﻫ 30。Population(样本选取的)总体ﻫ 31.Assertion认定ﻫ 32.Classification分类
33。Completeness完整性
34。Occurrence发生ﻫ 36。Measurement计量
37。Presentation列示
38。Disclosure披露ﻫ 39.Accuracy精确,精准ﻫ 40.Rights权利ﻫ 41.Valuation估值ﻫ 42。Obligation义务ﻫ 43。Positive/negative confirmation积极/消极函证ﻫ 44.Counting盘点
45。Cut-off截止测试ﻫ 46。Subsequent events随后事项
control质量控制
48.Management representation管理层声明ﻫ 49。‘Emphasis of matter’ paragraph强调事项段ﻫ 50。Corporate governance公司治理机制ﻫ ﻫ Part II Audit Reportﻫ 图4—1
注册会计师综合阶段吕鹏英语讲义8401
注册会计师综合阶段吕鹏英语讲义8401
注册会计师综合阶段吕鹏英语讲义8401
注册会计师综合阶段吕鹏英语讲义8401
注册会计师综合阶段吕鹏英语讲义8401
注册会计师综合阶段吕鹏英语讲义8401
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