1、Good is good, but better carries it.精益求精，善益求善。F8審計詞匯-1AssuranceServices鑒證業務Perform提供AttestationServices認證業務assertion認定bechargedwith負責individualclients個人客戶symbolicrepresentation符號化聲明managementsassertion管理層認定electroniccommercepractice電子商務運作anattest-typeengagement認證業務integrity正直性Confidentiality保密性Deriv

2、ative衍生工具Verify親自核實Biase偏見Competent勝任的Compliance合規性Regulations監管2litigationrisk訴訟風險Proprietorship業主獨資Perception認知beconversantin熟悉Compilation編報Grant資助SEC證券交易委員會PCAOB上市公司會計監管委員會Assignment業務FieldWork外勤Supervise督導Uniformity統一性Monitoring監控Peerreview同業互查3Unqualifiedauditreport無保留意見qualified保留意見Adverse否定意見

3、Disclaimer無法表示意見Scope范圍Modification修正Substantial重大的promulgated公認Consistency一致性Comparability可比性substantially顯著地catastroph災害jeopardize損害Promulgated已頒布的Scopelimitation范圍受限制overshadow造成不利影響pervasive影響廣泛Measurability可計量程度attestto鑒證Introductoryparagraph引言段Definitionparagraph定義段Scopeparagraph范圍段Inherentlim

4、itationparagraph固有局限段Opinionparagraph意見段4explicitly明確地areincorporatedinto被引入Trustworthiness守信Larcenists盜竊犯remorse悔恨areapprehended被抓獲toss扔掉Dilemmas困境Peerreview同業互查unbiased不偏不倚jeopardize損害pronouncements公告violation違反Contingentfees或有收費Actsdiscreditable有損名譽的行為solicitation招攬行為referralfees介紹費5litigious易遭訴訟

5、的privileged受法律保護的negligence過失fraud欺詐Constructivefraud推定欺詐Grossnegligence重大過失Breachofcontract違約beneficiary受益人Commonlaw習慣法Statutorylaw成文法Jointandseveralliability連帶責任Separateandproportionateliability比例責任Nonnegligentperformance行為無過失Contributorynegligence共同過失6misappropriation盜用Acquisitions采購warehousing倉儲

6、Payroll工薪Charge-offofuncollectibleaccounts壞賬注銷Existenceoroccurrence存在與發生Completeness完整性Valuationorallocation估價與分攤Rightsandobligations權利與義務Presentationanddisclosure表達與披露Postingandsummarization過賬與匯總Detailtie-in細節一致methodology方法論substantivetests實質性測試auditevidence審計證據auditprogram審計方案auditprocedures審計程序c

7、ompetence適當性sufficiency充分性combinedeffect聯合效應persuasiveness說服力relevance相關性effectiveness有效性objectivity客觀性timeliness及時性physicalevidence實物證據confirmationevidence函證證據documentationevidence書面證據analyticalprocedures分析程序獲得的數據inquiresoftheclient詢問客戶獲得的證據reperformanceevidence重新執行獲得的證據observationevidence觀察獲得的證據au

8、ditingstandards審計準則samplesize樣本規模accountsreceivable應收賬款notesreceivable應收票據liabilities負債advancesfromcustomers客戶預付款mortgagespayable應付抵押賬款bondspayable應付債券ownersequity所有者權益creditor債權人lender借款人mortgagor抵押人bondholder債券持有人sharesoutstanding發行在外股份contingentliabilities或有負債examine檢查scan瀏覽read閱讀recomputed重新計算fo

9、ot加總trace追查compare比較count盤點observe觀察inquire詢問vouch核對auditdocumentation審計檔案auditfiles審計文件auditworkingpapers審計工作底稿interestreceivable應收利息permanentfiles永久文件workingtrialbalance試算平衡草稿adjustingandreclassificationentries調整分錄及重分類分錄supportingschedules支持性檔案cashcountsheet現金盤點表bankreconciliation銀行存款余額調節表trialbal

10、ance/list試算平衡表（列表）reconciliationofamounts金額調節表acceptableauditrisk可接受審計風險inherentrisk固有風險businessrisk經營風險analyticalprocedures分析程序materiality重要性水平controlrisk控制風險fraudrisks舞弊風險directors董事會theauditcommittee審計委員會corporatecharterandbylaws公司章程與規章meetingminutes會議記錄materialmisstatements重大錯報enterpriseriskmana

11、gement企業風險管理short-termdebate-payingability短期償債能力currentratio流動比率liquidityactivityratio流動性比率inventoryturnover存貨周轉率long-termobligation長期義務debttoequity債務權益比profitabilityratio盈利能力比率profitmargin利潤率planningphase計劃階段goingconcern持續經營能detailedtest細節測試testingphase測試階段completion完成階段grossmargin毛利率cashratio現金比率q

12、uickratio速動比率accountsreceivableturnover應收賬款周轉率debttoequity債務權益比timesinterestearned利息賺取倍數planningextentofplanning計劃測試的范圍evaluatingresults評價結果bases基數qualitativefactors定性的因素planneddetectionrisk計劃的檢查風險engagementrisk業務風險relatedparties關聯方theoverallaudit審計整體tolerablemisstatement可容忍錯報detectionrisk檢查風險manage

13、mentsresponsibility管理層的責任inherentlimitations固有局限existence存在性completeness完整性accuracy準確性classification分類timing及時性posting過賬summarization匯總riskassessment風險評估controlactivities控制活動informationandcommunication信息與溝通monitoring監控initiate發起process處理assesscontrolrisk評估控制風險testcontrol控制測試substantivetests實質性測試pote

14、ntialmaterialmisstatements潛在的重大錯報narrative文字表述flowchart流程圖internalcontrolquestionnaire內部控制調查表compensatingcontrols替代性測試managementletters管理層建議書reperform重新執行walking-through穿行測試sampling抽樣generalcontrol一般控制applicationcontrol應用控制inputcontrols輸入控制processingcontrols處理控制pilottesting引導測試paralleltesting并行測試bat

15、chinputcontrols批輸入控制financialtotal數值總額控制hashtotal無用數據總和控制recordcount記錄數目控制validationtest有效性檢驗sequencetest順序校驗arithmeticaccuracytest算數準確性校驗datareasonablenesstest數據合理性校驗completenesstest完整性校驗auditplan審計計劃auditprogram審計程序Testsofcontrol控制測試substantivetests實質性測試Analyticalprocedures分析程序Testsofdetailsofbala

16、nces余額細節測試Physicalexamination實物證據Confirmation函證證據Documentation書面證據Reperformance重新執行controlrisk控制風險cost-benefitoftestingcontrols控制測試的成本效益性auditevaluation審計評價samplesize樣本量accountsreceivable應收賬款inherentrisk固有風險collectioncycle收款循環preliminaryassessmentofcontrolrisk控制風險的預備評定accuracy準確性Cutoff截止Postingandsu

17、mmarization過賬與匯總Detailtie-in細節一致性Realizablevalue細節一致性auditapproach審計方法fraud舞弊subsequentevents期后事項businessrisk經營風險Charge-offofuncollectibleaccounts壞賬注銷trialbalance試算平衡Remittanceadvice匯款通知單AccountsReceivableAllowanceforUncollectibleAccounts應收賬款壞賬準備Chargingoffuncollectibleaccountsreceivable注銷壞賬Prelisti

18、ngofcashreceipts現金收款預列表existence存在性flowcharts流程圖walk-throughtests穿行測試Prenumbereddocuments憑證預先編號Internalverificationprocedures內部核查程序cashreceipts現金收款lappingofaccountsreceivable應收賬款“挪用補空”write-offs注銷Realizablevalue可變現價值Allowancefordoubtfulaccounts壞賬準備auditsampling審計抽樣representativesample代表性樣本Nonsamplin

19、grisk非抽樣風險samplingrisk抽樣風險statisticalsampling統計抽樣NonprobabilisticSample非概率選樣systematicselection系統選擇法stratification分層randomsample隨機樣本occurrencerate發生率tolerableerror可容忍誤差attributessampling屬性抽樣samplingunits抽樣單位misstatementbounds錯報邊界timing定時variablessampling變量抽樣Ratioestimation比率估計Mean-per-unitestimation單位均值估計population抽樣總體precisioninterval精確度區間confidencelimits置信限度bankreconciliation銀行對賬單,余額調節表Chapter19AuditoftheAcquisitionandPaymentCycle采購與付款循環審計tests