[夸克网盘]审计双语名词与解析 PDF

Foreword／前言

Part A Audit Framework and Regulation／审计框架和规范
A-1 Ihe Concepts of Audit and Other Assurance Engagements／审计和其他鉴证业务的概念
A-2 External Audit／外部审计
A-3 Corporate Governance／公司治理
A-4 Professional Ethics／职业道德
A-5 Internal Audit／内部审计

Part B Planning and Risk Assessment／审计计划和风险评估
B-1 Assessing Audit Risk／评估审计风险
B-2 Audit Planning and Documentation／审计计划和审计工作底稿

Part C Internal Control／内部控制
C-1 Internal Control Systems／内部控制系统
C-2 The Use and Evaluation of Internal Control Systems
by Auditors／审计人员对内部控制系统的使用和评价

Part D Audit Evidence／审计证据
D-1 Financial Statement Assertions／财务报表的认定
D-2 Audit Evidence／审计证据
D-3 Audit Procedures／审计程序
D-4 Audit Sampling／审计抽样
D-5 Computer-assisted Audit Techniques／计算机辅助审计技术
D-6 The Work of Others／其他人的工作

Part E Review and Reporting／复核和报告
E-1 Subsequent Events／期后事项
E-2 Going Concern／持续经营
E-3 Written Representations／书面声明
E-4 Audit Finalisation and the Final Review／完成审计和最后的复核
E-5 Audit Report／审计报告