F8审计词汇知识分享

1、Good is good, but better carries it.精益求精，善益求善。F8审计词汇-1AssuranceServices鉴证业务Perform提供AttestationServices认证业务assertion认定bechargedwith负责individualclients个人客户symbolicrepresentation符号化声明managementsassertion管理层认定electroniccommercepractice电子商务运作anattest-typeengagement认证业务integrity正直性Confidentiality保密性Deriv

2、ative衍生工具Verify亲自核实Biase偏见Competent胜任的Compliance合规性Regulations监管2litigationrisk诉讼风险Proprietorship业主独资Perception认知beconversantin熟悉Compilation编报Grant资助SEC证券交易委员会PCAOB上市公司会计监管委员会Assignment业务FieldWork外勤Supervise督导Uniformity统一性Monitoring监控Peerreview同业互查3Unqualifiedauditreport无保留意见qualified保留意见Adverse否定意见

3、Disclaimer无法表示意见Scope范围Modification修正Substantial重大的promulgated公认Consistency一致性Comparability可比性substantially显著地catastroph灾害jeopardize损害Promulgated已颁布的Scopelimitation范围受限制overshadow造成不利影响pervasive影响广泛Measurability可计量程度attestto鉴证Introductoryparagraph引言段Definitionparagraph定义段Scopeparagraph范围段Inherentlim

4、itationparagraph固有局限段Opinionparagraph意见段4explicitly明确地areincorporatedinto被引入Trustworthiness守信Larcenists盗窃犯remorse悔恨areapprehended被抓获toss扔掉Dilemmas困境Peerreview同业互查unbiased不偏不倚jeopardize损害pronouncements公告violation违反Contingentfees或有收费Actsdiscreditable有损名誉的行为solicitation招揽行为referralfees介绍费5litigious易遭诉讼

5、的privileged受法律保护的negligence过失fraud欺诈Constructivefraud推定欺诈Grossnegligence重大过失Breachofcontract违约beneficiary受益人Commonlaw习惯法Statutorylaw成文法Jointandseveralliability连带责任Separateandproportionateliability比例责任Nonnegligentperformance行为无过失Contributorynegligence共同过失6misappropriation盗用Acquisitions采购warehousing仓储

6、Payroll工薪Charge-offofuncollectibleaccounts坏账注销Existenceoroccurrence存在与发生Completeness完整性Valuationorallocation估价与分摊Rightsandobligations权利与义务Presentationanddisclosure表达与披露Postingandsummarization过账与汇总Detailtie-in细节一致methodology方法论substantivetests实质性测试auditevidence审计证据auditprogram审计方案auditprocedures审计程序c

7、ompetence适当性sufficiency充分性combinedeffect联合效应persuasiveness说服力relevance相关性effectiveness有效性objectivity客观性timeliness及时性physicalevidence实物证据confirmationevidence函证证据documentationevidence书面证据analyticalprocedures分析程序获得的数据inquiresoftheclient询问客户获得的证据reperformanceevidence重新执行获得的证据observationevidence观察获得的证据au

8、ditingstandards审计准则samplesize样本规模accountsreceivable应收账款notesreceivable应收票据liabilities负债advancesfromcustomers客户预付款mortgagespayable应付抵押账款bondspayable应付债券ownersequity所有者权益creditor债权人lender借款人mortgagor抵押人bondholder债券持有人sharesoutstanding发行在外股份contingentliabilities或有负债examine检查scan浏览read阅读recomputed重新计算fo

9、ot加总trace追查compare比较count盘点observe观察inquire询问vouch核对auditdocumentation审计档案auditfiles审计文件auditworkingpapers审计工作底稿interestreceivable应收利息permanentfiles永久文件workingtrialbalance试算平衡草稿adjustingandreclassificationentries调整分录及重分类分录supportingschedules支持性档案cashcountsheet现金盘点表bankreconciliation银行存款余额调节表trialbal

10、ance/list试算平衡表（列表）reconciliationofamounts金额调节表acceptableauditrisk可接受审计风险inherentrisk固有风险businessrisk经营风险analyticalprocedures分析程序materiality重要性水平controlrisk控制风险fraudrisks舞弊风险directors董事会theauditcommittee审计委员会corporatecharterandbylaws公司章程与规章meetingminutes会议记录materialmisstatements重大错报enterpriseriskmana

11、gement企业风险管理short-termdebate-payingability短期偿债能力currentratio流动比率liquidityactivityratio流动性比率inventoryturnover存货周转率long-termobligation长期义务debttoequity债务权益比profitabilityratio盈利能力比率profitmargin利润率planningphase计划阶段goingconcern持续经营能detailedtest细节测试testingphase测试阶段completion完成阶段grossmargin毛利率cashratio现金比率q

12、uickratio速动比率accountsreceivableturnover应收账款周转率debttoequity债务权益比timesinterestearned利息赚取倍数planningextentofplanning计划测试的范围evaluatingresults评价结果bases基数qualitativefactors定性的因素planneddetectionrisk计划的检查风险engagementrisk业务风险relatedparties关联方theoverallaudit审计整体tolerablemisstatement可容忍错报detectionrisk检查风险manage

13、mentsresponsibility管理层的责任inherentlimitations固有局限existence存在性completeness完整性accuracy准确性classification分类timing及时性posting过账summarization汇总riskassessment风险评估controlactivities控制活动informationandcommunication信息与沟通monitoring监控initiate发起process处理assesscontrolrisk评估控制风险testcontrol控制测试substantivetests实质性测试pote

14、ntialmaterialmisstatements潜在的重大错报narrative文字表述flowchart流程图internalcontrolquestionnaire内部控制调查表compensatingcontrols替代性测试managementletters管理层建议书reperform重新执行walking-through穿行测试sampling抽样generalcontrol一般控制applicationcontrol应用控制inputcontrols输入控制processingcontrols处理控制pilottesting引导测试paralleltesting并行测试bat

15、chinputcontrols批输入控制financialtotal数值总额控制hashtotal无用数据总和控制recordcount记录数目控制validationtest有效性检验sequencetest顺序校验arithmeticaccuracytest算数准确性校验datareasonablenesstest数据合理性校验completenesstest完整性校验auditplan审计计划auditprogram审计程序Testsofcontrol控制测试substantivetests实质性测试Analyticalprocedures分析程序Testsofdetailsofbala

16、nces余额细节测试Physicalexamination实物证据Confirmation函证证据Documentation书面证据Reperformance重新执行controlrisk控制风险cost-benefitoftestingcontrols控制测试的成本效益性auditevaluation审计评价samplesize样本量accountsreceivable应收账款inherentrisk固有风险collectioncycle收款循环preliminaryassessmentofcontrolrisk控制风险的预备评定accuracy准确性Cutoff截止Postingandsu

17、mmarization过账与汇总Detailtie-in细节一致性Realizablevalue细节一致性auditapproach审计方法fraud舞弊subsequentevents期后事项businessrisk经营风险Charge-offofuncollectibleaccounts坏账注销trialbalance试算平衡Remittanceadvice汇款通知单AccountsReceivableAllowanceforUncollectibleAccounts应收账款坏账准备Chargingoffuncollectibleaccountsreceivable注销坏账Prelisti

18、ngofcashreceipts现金收款预列表existence存在性flowcharts流程图walk-throughtests穿行测试Prenumbereddocuments凭证预先编号Internalverificationprocedures内部核查程序cashreceipts现金收款lappingofaccountsreceivable应收账款“挪用补空”write-offs注销Realizablevalue可变现价值Allowancefordoubtfulaccounts坏账准备auditsampling审计抽样representativesample代表性样本Nonsamplin

19、grisk非抽样风险samplingrisk抽样风险statisticalsampling统计抽样NonprobabilisticSample非概率选样systematicselection系统选择法stratification分层randomsample随机样本occurrencerate发生率tolerableerror可容忍误差attributessampling属性抽样samplingunits抽样单位misstatementbounds错报边界timing定时variablessampling变量抽样Ratioestimation比率估计Mean-per-unitestimation单位均值估计population抽样总体precisioninterval精确度区间confidencelimits置信限度bankreconciliation银行对账单,余额调节表Chapter19AuditoftheAcquisitionandPaymentCycle采购与付款循环审计tests