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1.LetterofEngagement审计业务约定书2.Assuranceengagementandexternalaudit鉴证业务和外部审计3.Auditapproach审计方法4.Staffing人员安排5.Deadline截止日期6.GroupAudit集团审计7.Materiality重要性8.Fraud舞弊；欺诈9.Professionalskepticism职业怀疑10.Goingconcern永续经营11.TolerableError可容忍错误12.Trueandfairpresentation真实公允披露13.Reasonableassurance合理保证14.Appointment,removalandresignationofauditors注册会计师（审计人员）的聘用、解聘和辞职15.Typesofopinion:unqualifiedopinion,qualifiedopinion,adverseopinion,disclaimerofopinion审计意见类型：无保留意见，保留意见，否定意见，无法表示意见16.Duecare合理关注17.Independence独立18.Integrity诚信19.Auditrisk=inherentriskxcontrolriskxdetectionrisk审计风险=固有风险x控制风险x检查风险20.Assessingtherisksofmaterialmisstatementandfraud估计（评估）重大错报或舞弊的风险21.Analyticalprocedure分析程序22.Auditdocumentation:workingpaper审计记录：工作底稿23.Relyontheworkofexperts依靠专家工作24.Internalaudit内部审计25.Evaluationofinternalcontrol内部控制评估26.Testofcontrol控制测试testofdesign,testofoperation27.Substantiveprocedure（time,nature,extent）实质性程序（时间、性质和程度）28.Transactioncycle交易循环29.Auditevidence审计证据30.Population（样本选取的）总体31.Assertion认定32.Classification分类33.Completeness完整性34.Occurrence发生35.Existence存在36.Measurement计量37.Presentation列示38.Disclosure披露39.Accuracy精确，精准（准确性）40.Rights权利41.Valuation估值42.Obligation义务43.Positive/negativeconfirmation积极/消极函证44.Counting盘点45.Cut-off截止测试46.Subsequentevents随后事项（期后事项）47.Qualitycontrol质量控制48.Managementrepresentation管理层声明49.‘Emphasisofmatter’paragraph强调事项段50.Corporategovernance公司治理机制51.Assessment评估52.InternalControlSystem内部控制制度53.Testofcontrol控制测试54.AccountingSystem会计制度55.Seek寻找56.Reduced减少的57.Extensive延展的58.Substantiveprocedures实质性程序59.Transaction交易60.Balance余额61.Materiality:重要性62.Omission：遗漏63.Misstatement：错报64.Materialitylevel:重要性水平65.Influence：影响66.Economicdecision：经济决策67.Therefore：因此68.Ensure：确保69.Discover：发现70.Ratherthan：除了、而不是71.Riskexposure：风险敞口72.Pointofview：观点73.Sales：销售收入74.Base：基数；基础75.Pre-tax：税前76.Percentage：百分比77.Guidance指引，指导78.Entity主体79.Sufficient足够的，充足的80.Identify识别，辨认81.Dueto由于82.Auditprocedure审计程序83.ISA，InternationalStandardonAudit国际审计准则84.Essential实质的，本质的85.Aspect方面86.Inaccordancewith和……一致，遵照87.Continuous持续的，连续的88.Dynamic动态的89.Throughout（表示时间）自始至终，在……期间90.Observation观察91.Inspection检查92.Regulatory监管的，调整的93.Reportingframework报告框架94.Nature性质95.Businessrisk商业风险96.Undertake担任，承揽，保证97.Occurrence:发生98.Accuracy:准确性99.Cut-off:截止100.Classification:分类101.Existence:存在102.Rightsandobligations:权利和义务103.Completeness:完整性104.Valuationandallocation:计价和分摊105.Occurrenceandrightsandobligations:发生及权利和义务106.Completeness:完整性107.Classificationandunderstandability:分类和可理解性108.Accuracyandvaluation:准确性和计价109.Assertion:认定110.Assertionsaboutpresentationanddisclosure:与列报相关的认定111.Substantivetesting（实质性程序）112.Salesandtradereceivables（销售和收款）113.Purchaseandtradepayables（采购和付款）114.Inventoryandstore（存货和仓储）115.Financingandinvestment（筹资和投资）116.Bankandcash（银行资金和现金）117.Analyticalreview分析性复核118.Analyticalprocedure分析程序119.Provisionfordoubtfuldebts坏账准备110.LetterofConfirmation（函证）111.Positive/negativeconfirmation（积极/消极函证）112.Observeandrecord观察和记录113.Followup后续跟进114.Inspection（检查）115.Inquiry（询问）（seekinginformationfromknowledgeablepersons）116.Confirmation（函证）（aspecifictypeofenquiry,theprocessofobtainingarepresentationfromathirdparty）117.Recalculation（重新计算）（checkingthemathematicalaccuracyofdocumentsorrecords）118.Reperformance（重新执行）（theauditor’sindependenceexecutionofprocedurespreviouslyperformedbyentitystaff）