审计术语

audit

CPA

assurance

audit of financial statements

agreed-upon procedures

compilation

high levels of assurance

moderate levels of assurance

credibility

reliability

relevance

continuing professional education(CPE)

A uniform CPA examination

professional skepticism

objectivity

professional competence

Senior/CPA-in-charge

audit engagement letter

recurring audit

the client

the nominated CPA

change CPA

the exsiting CPA

the preceding CPA(The predecessor CPA

audit appointment

the agreed term

accpet an audit engaement

the objective of the engaement

the scope of the audit

issue the audit report

other CPA

expert

withdraw

an initial audit

the board of directors

a change in engaement

shareholder

component

knowledge of the entity's business

performing an audit of financial statements

assess inherent and control risks

determine the nature, timing and extend of the audit procedures a general knowledge of …, a preminary knowledge of

a more particular knowledge of

prior to accepting an engagement

following acceptance of the engagement

update and revaluate information gathered previously

the prior year's working papers

director

senior operating personel

internal audit personel, internal audit's

internal audit reports

minutes of meeting

material sent to shareholders or filed with regulatory authorities interim financial reports

management policy manual

chart of accounts

exercise professional judgment

business risks(of the client)

mannagement response thereto

appropriateness

accounting estimate

management representations

rerated party

related party transaction

going concern assumption

audit plan

the overall audit plan

the detailed audit plan

effcient audit

the size of the entity

the complexity of the audit

the specific methodology and technology

financial performance

material misstatement

significant audit areas

coordination

review

statutory responsibility

time budget

error

fraud

modified or additional procedure

plan and perform audit procedure

adequate accounting and internal control system

reduce but not eliminate

manipulation

falsification

alteration of records or documents

misappropriation of assets

transactions without substance

misapplication of accounting policies

the underlying records

oversight or misinterpretation

unusual pressures

accounting policy alternative

unusual transactions

incomplete files

out of balance control accounts

lack of proper authorization

computer information systems environment

inherent limitations of audit test

disscuss with management

the remedial action

seek legal advice

laws and regulations

noncompliance

withdrawal from the engagement

senior management

detect noncompliance laws and regulations

deliberate failure to record transctions

senior management override of control

intentional misrepresentations being made to the CPA written representation

the suspected noncompliance

audit committee

supervisory board

regulatory and enforcement authorities

materiality

exceed the materiality level

approach the materiality level

an acceptably low level

the overall finacial statement level and in related account balances and transaction levels

the detected but uncorrected misstatements or omissions misstatements or omissions

the detected and the projected misstatements or omissions aggregate

subsequent events

contingencies

extend the scope of the substantive test

adjust the financial statements

perform additional audit procedures

carry out extended or additional tests of control

modify the nature,timing and extend

of planned substantive procedures

audit risk

inherent risk

control risk

detection risk

inappropriate audit opinion

material misstatement

analytical procedures risk

substantive tests of the detail risk

tolerable misstatement

the combined level of inherent and control risks the acceptable of detection risk

planned assessed level of control risk

small business

accounting system

internal control system

control environment

control procedures

compliance test

test of control

walk-through test

management letter

material weakness in internal control

risk assessment

control activities

information

communication

monitoring

procedures manual

job descriptions

flow chart

written narrative

questinnaire

reperformance of internal control

computer-assisted audit techniques communication with management

audit evedence

tests of control

substantive procedures

sufficiency of audit evidence

appropriateness of audit evedence

assertions

existence or occurrence

completeness

rights and obligations

valuation or allocation

presentation and disclosure

validity

cutoff

mechanical accuracy

classification

disclosure

inspection

supervision of counting

observation

enquiry

confirmation

computation

analytical procedures

vouch

aged trial balance

trace

audit sampling

error

anomalous error

expected error

population

sampling risk

non-sampling risk

sampling unit

statistical sampling

stratification

tolerable error

the risk of under reliance

the risk of over reliance

the risk of incorrect rejection

the risk of incorrect acceptance

the rate of deviation

sample size

required confidence level

the number of sampling units in the population methods used

effective audit

efficient audit

audit working papers(documentation)

working trial balance

adjusting and reclassification entries

audit mark

indexing and cross-referencing

permanent audit files

current audit files

comprehensive working papers

audit-oriented working papers

reference working papers

the use of standardized working papers checklists

cash receipt

cash disbursement

petty cash

custody

flowchart

internal control questionnaire walk-through of the system segregation of duties

deposit slip

purchase order

receiving report

general ledger

bank statement

bank reconciliation

balance sheet date

check outstanding

change fund

cash count

kiting

float period

cutoff bank statement unearned revenue

net realizable value

collateral

sales order

storeroom

storekeeper

perpetual inventory record shipping document

bill of lading

billing

sales invoice

extens

footing

price list

aging schedule

aged trial balance

break down

delinquent account confirmation

positive confirmation request negative confirmation request advance

purchase requisition

purchase order

vouchers payable

vendor's invoice

discrepancy

description

vouchers

remittance

gross margin

resonableness

authenticity

overhead

manufacturing overhead

bill of materails

inspection record

job cost

labor cost distribution

material requisition

payroll summary

payroll ledger

production order

prodution runs

rate and deduction authorization form time card

time ticket

accountability

routing sheet

supplies

utilities

job order

inventory-taking

test count

inventory tag

bond certificate

stock certificate

broker's advice

paid-in-capital

treasury stock

bond debenture

portfolio

leasehold

asset retirement order

registrar

transfer agent

trust company

negotiable intrument

collateral

liens and mortgaes

minutes of board of directors

trustee

restrictive covenant

contributed capital

stub

audit report

the truthfulness of the audit report

the legitimacy of the audit report

entity

addressee of the audit report

unqualified opinion

qualified opinion

disclaimer of opinion

adverse opinion

introdutory paragraph

scope paragraph

opinion paragraph

explanatory paragraph

material

professional language

scope limitation

unadjusted events

adquately disclosed

the extent of impact on the finacial statemnts audit report on special purpose engagements

审计

注册会计师

可信性保证

财务报表审计

执行商定程序

编制

高保证水平

中等保证水平

可信性、可信程序

可靠性、可靠程序