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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(guò)程經(jīng)管責(zé)任,問(wèn)責(zé)性會(huì)計(jì)估計(jì)應(yīng)收賬款掛牌應(yīng)收賬款應(yīng)計(jì)項(xiàng)目掛牌應(yīng)計(jì)項(xiàng)目準(zhǔn)確性有損聲譽(yù)的行為適當(dāng)?shù)挠?jì)劃與督導(dǎo)否定意見(jiàn)日記賬調(diào)整分錄管理性工作底稿代理人約定審查業(yè)務(wù)美國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì)分析性程序反常的錯(cuò)誤任命申明保證債務(wù)保證可信性保證服務(wù)鑒證鑒證準(zhǔn)則審計(jì),審核,核數(shù)經(jīng)濟(jì)責(zé)任審計(jì)審計(jì)承兌審計(jì)復(fù)議審計(jì)靠近審計(jì)標(biāo)準(zhǔn)審計(jì)委員會(huì),審計(jì)小組審計(jì)結(jié)論審計(jì)內(nèi)容審計(jì)決定審計(jì)業(yè)務(wù)約定書(shū)審計(jì)評(píng)價(jià)審計(jì)證據(jù)審計(jì)經(jīng)費(fèi)審計(jì)目標(biāo)審計(jì)意見(jiàn)審計(jì)處罰審計(jì)計(jì)劃審計(jì)過(guò)程審計(jì)程序?qū)徲?jì)權(quán)限審計(jì)原

25、則審計(jì)報(bào)告審計(jì)風(fēng)險(xiǎn)審計(jì)處理審計(jì)抽樣審計(jì)范圍審計(jì)工作人員審計(jì)準(zhǔn)則審計(jì)調(diào)查審計(jì)定時(shí)審計(jì)線(xiàn)索審計(jì)報(bào)告審計(jì)監(jiān)督壞賬銀行余額調(diào)節(jié)表受益權(quán)最好的價(jià)值合同違約經(jīng)營(yíng)風(fēng)險(xiǎn)現(xiàn)金盤(pán)點(diǎn)兌現(xiàn)系統(tǒng)改變債務(wù)費(fèi)用和評(píng)論寬大審計(jì)的年代表CIS 申請(qǐng)控制委托人甄別客戶(hù)聲明書(shū)仔細(xì)觀(guān)察、仔細(xì)審查接近地連接俱樂(lè)部職業(yè)行為守則習(xí)慣法內(nèi)部控制上的通訊公司法比較財(cái)務(wù)報(bào)表比較能力符合性審計(jì)綜合性審計(jì)編輯債務(wù)編制財(cái)務(wù)報(bào)表完整性審計(jì)的結(jié)束信任保密性確證應(yīng)收賬款的查證利益沖突一貫性建設(shè)的待付款推定舞弊咨詢(xún)服務(wù)或有資產(chǎn)或有負(fù)債共同過(guò)失控制環(huán)境控制程序控制風(fēng)險(xiǎn)論戰(zhàn)公司治理,公司管制相應(yīng)的計(jì)算轉(zhuǎn)換成本,加工成本優(yōu)待債權(quán)人刑事責(zé)任本期審計(jì)檔案當(dāng)期檔案數(shù)據(jù)庫(kù)

26、管理制度報(bào)告的日期被告折舊,貶值樣品的設(shè)計(jì)檢查風(fēng)險(xiǎn)直接財(cái)務(wù)利益直接核查法方向的抽查董事酬金董事服務(wù)合約與經(jīng)營(yíng)的不一致拒絕表示意見(jiàn)分銷(xiāo),分派證明審計(jì)程序應(yīng)有的勤勉應(yīng)有關(guān)注、適度謹(jǐn)慎適度職業(yè)謹(jǐn)慎到期的技能和謹(jǐn)慎經(jīng)濟(jì)電子數(shù)據(jù)交換教育效用,效果效益,效率合格 物質(zhì)的強(qiáng)調(diào)債務(wù)經(jīng)濟(jì)學(xué)業(yè)務(wù)約定書(shū)差錯(cuò)道德困境道德規(guī)則審計(jì)結(jié)果評(píng)估證據(jù)事項(xiàng)檢查存在性期望差距預(yù)期的錯(cuò)誤經(jīng)驗(yàn)專(zhuān)家獨(dú)立審計(jì)外部的評(píng)論報(bào)告公正費(fèi)談判控制風(fēng)險(xiǎn)的確定評(píng)定期末審計(jì)財(cái)政報(bào)告宣稱(chēng)財(cái)務(wù)報(bào)表審計(jì)財(cái)務(wù)產(chǎn)成品流程圖舞弊欺詐舞弊調(diào)查服務(wù)基本原理公認(rèn)審計(jì)準(zhǔn)則一般的 CIS 控制持續(xù)經(jīng)營(yíng)假設(shè)持續(xù)經(jīng)營(yíng)貨物準(zhǔn)許退貨買(mǎi)賣(mài)商譽(yù)統(tǒng)治重大過(guò)失指導(dǎo)內(nèi)部審計(jì)員隨意選擇款待人力資

27、源國(guó)際審計(jì)實(shí)務(wù)委員會(huì)間接財(cái)務(wù)利益國(guó)際會(huì)計(jì)師聯(lián)合會(huì)違法行為所得稅收入審計(jì)（查帳）員獨(dú)立的估計(jì)無(wú)被選資格的為任命信息技術(shù)固有風(fēng)險(xiǎn)簽署通訊保險(xiǎn)無(wú)形公正、誠(chéng)實(shí)中期審計(jì)內(nèi)部審計(jì)內(nèi)部審計(jì)師內(nèi)部控制調(diào)查表內(nèi)部控制系統(tǒng)內(nèi)部的評(píng)論轉(zhuǎn)讓規(guī)則解釋盤(pán)存制度存貨估價(jià)文件編制獨(dú)立準(zhǔn)則委員會(huì)法和規(guī)則法定權(quán)利和規(guī)則法律責(zé)任法定義務(wù),法定責(zé)任保險(xiǎn)程度,保障水平負(fù)債審計(jì)范圍限制審計(jì)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(wù)借款,貸款長(zhǎng)期負(fù)債管理經(jīng)營(yíng)完整管理當(dāng)局聲明書(shū)推銷(xiāo),營(yíng)銷(xiāo),市場(chǎng)學(xué)決定性的前后矛盾重大誤報(bào)重要性計(jì)量誤報(bào)變更報(bào)告敘述證券性質(zhì)過(guò)失消極保證可實(shí)現(xiàn)凈值非本期的財(cái)產(chǎn)登記非執(zhí)行董事非抽樣風(fēng)險(xiǎn)非目標(biāo)客

28、觀(guān)性負(fù)有責(zé)任事件有拘束的揭示獲得工作出現(xiàn)期初余額經(jīng)營(yíng)審計(jì)、作業(yè)審計(jì)工作計(jì)劃意見(jiàn)購(gòu)物其他的信息財(cái)務(wù)報(bào)表一切評(píng)論超儲(chǔ)未付費(fèi)管理費(fèi)用分配同業(yè)互查定期的計(jì)劃永久審計(jì)檔案?jìng)€(gè)人的親屬關(guān)系個(gè)人財(cái)務(wù)籌劃實(shí)物證據(jù)計(jì)劃編制原告抽樣總體事后審計(jì)先例精密控制風(fēng)險(xiǎn)的預(yù)備評(píng)定預(yù)付款項(xiàng)提示和揭示初步審計(jì)事前審計(jì)會(huì)計(jì)處理的問(wèn)題程序上的靠近程序采購(gòu)保密的職業(yè)責(zé)任職業(yè)道德錯(cuò)誤的規(guī)劃備抵準(zhǔn)備直接原因公眾信賴(lài)公共職責(zé)公眾利益宣傳購(gòu)貨分類(lèi)賬買(mǎi)和費(fèi)用系統(tǒng)買(mǎi)截止詢(xún)價(jià)上的期貨買(mǎi)賣(mài)保留意見(jiàn)合格揭示錯(cuò)誤的性質(zhì)上的方面質(zhì)量控制隨機(jī)選擇合理保證再評(píng)價(jià)抽樣風(fēng)險(xiǎn)追索權(quán)重分類(lèi)分錄登記表關(guān)聯(lián)方交易可靠性報(bào)酬對(duì)經(jīng)營(yíng)的報(bào)告報(bào)告研究和開(kāi)發(fā)成本保留準(zhǔn)備,儲(chǔ)備歲入和

29、資本支出復(fù)核、審閱評(píng)論和資本支出復(fù)閱債務(wù)審計(jì)工作底稿復(fù)核認(rèn)股權(quán)認(rèn)股權(quán)和待付款對(duì)信息的認(rèn)股權(quán)風(fēng)險(xiǎn)和重要性以風(fēng)險(xiǎn)為基礎(chǔ)的方案?jìng)€(gè)案銷(xiāo)售截止銷(xiāo)售（貨）制度銷(xiāo)售稅,營(yíng)業(yè)稅銷(xiāo)售,銷(xiāo)貨樣本量抽樣風(fēng)險(xiǎn)抽樣單位未調(diào)整的錯(cuò)誤表內(nèi)部核數(shù)的范圍和目標(biāo)故意職責(zé)劃分服務(wù)組織小的個(gè)體比較小的個(gè)體個(gè)體營(yíng)業(yè)者知識(shí)的根源內(nèi)部控制上的樣本證書(shū)審計(jì)準(zhǔn)則公告賭款保存人成文法標(biāo)準(zhǔn)化工作文件統(tǒng)計(jì)抽樣法定審計(jì)法定卷冊(cè)法定責(zé)任總管的職務(wù)戰(zhàn)略性計(jì)劃分層期后事項(xiàng)實(shí)詞程序過(guò)程實(shí)質(zhì)性測(cè)試充分性充分的適當(dāng)審計(jì)證據(jù)規(guī)則錯(cuò)誤雜的應(yīng)計(jì)項(xiàng)目監(jiān)督監(jiān)督的和檢驗(yàn)角色供應(yīng)商的聲明系統(tǒng)和內(nèi)部的控制系統(tǒng)選擇法有形的非流動(dòng)資產(chǎn)納稅服務(wù)投標(biāo),清償債務(wù)的條件控制的證人周年大會(huì)委員會(huì)三 Es第三方受益人定時(shí)容忍誤差貿(mào)易應(yīng)付賬款和買(mǎi)貿(mào)易應(yīng)付賬款掛牌培訓(xùn)國(guó)庫(kù)真實(shí)委員會(huì)越權(quán)不確定性未到（支付）期的未決無(wú)條件的審計(jì)報(bào)告無(wú)條件的報(bào)告無(wú)保留意見(jiàn)使用知識(shí)使用專(zhuān)家的工作計(jì)價(jià)，估價(jià)現(xiàn)金（交易）價(jià)格自愿披露工資，薪金工資系統(tǒng)在產(chǎn)品工作底稿試算表工作底稿