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
asss inherent an残疾人奥运会
d control risks
determine the nature, timing and extend of the audit procedures a general knowledge o江苏省最低工资标准
f …, 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
nior operating personel
internal audit personel, internal audit's
internal audit reports
minutes of meeting
material nt to shareholders or filed with regulatory authorities interim financial reports
management policy manual
chart of accounts
exerci professional judgment
business risks(of the client)
mannagement respon thereto
appropriateness
accounting estimate
management reprentations
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 asts
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
ek legal advice
laws and regulations
noncompliance
withdrawal from the engagement
nior management
detect noncompliance laws and regulations
deliberate failure to record transctions
nior management override of control
intentional misreprentations being made to the CPA written reprentation
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
subquent 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 plann窗帘图片大全
ed substantive procedures
audit risk
inherent risk
control r讥笑的意思
isk
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 assd 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 asssment
control activities
information
communication
monitoring
procedures manual
job descriptions
flow chart
written narrative
questinnaire
reperformance of internal control
computer-assisted audit te升华和凝华
chniques communication with management
audit evedence
tests of control
substantive procedures
sufficiency of audit evidence
appropriateness of audit evedence
asrtions
existence or occurrence
completeness
rights and obligations
valuation or allocation
prentation and disclosure
validity
cutoff
mechanical accuracy
classification
disclosure
inspection
supervision of counting
obrvation
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 罗马帝国时代
of sampling units in the population methods ud
effective audit
efficient audit
aud每日反思
it 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 u of standardized working papers checklists
cash receipt
cash disburment
petty cash
custody
custodian
flowchart
internal control questionnaire walk-through of the system gregation of duties
deposit slip
purcha 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
purcha requisition
purcha order
vouchers payable
vendor's invoice
discrepancy
description
vouchers
