【正文】 固有風(fēng)險(xiǎn)inherentfor160獨(dú)立的估計(jì)professionalcode156事件在平衡theinventories在小的個(gè)體審計(jì)中的auditspecialCISenvironmentsdatabase1002environmentsonline1001microputersIAPS在中間confirmationselection146委員會(huì)mittee145指導(dǎo)為內(nèi)部審計(jì)員guidancegreenburygoodwillreturngoodsassumptionmangement一般的errorflowcharts130財(cái)政報(bào)告宣稱of125外部的評(píng)論報(bào)告expertexpectationsexaminationsproceduresof116差錯(cuò)errorof112無(wú)被選資格ineligibilityefficiencyeducationskill106應(yīng)有關(guān)注dueprocesscontrolunderstandingdistributions與經(jīng)營(yíng)的不一致serve99emoluments98testing97approachthe93date（數(shù)據(jù)管理系統(tǒng)）management91files8987conversioncontrol或有負(fù)債contingent或有資產(chǎn)contingent建設(shè)的待付款of75confidentiality信任73techniquesregulationsof70pilation能力paratives比較財(cái)務(wù)報(bào)表financial65act64on63managementmunications俱樂(lè)部61screening59standalonecontrolsanwalls55and53naturecash現(xiàn)金盤點(diǎn)cash委員會(huì)working42attached41report40duty39standards38trail37report32meansaudit審計(jì)程序audit審計(jì)計(jì)劃audit審計(jì)證據(jù)audit審計(jì)評(píng)價(jià)audit審計(jì)承兌22assurance保證債務(wù)charteredassociated任命17ethics16error15errors12analysis11opinion10accuracyaccrualslisting7accountsestimate43performthe能力履行工作5receivable應(yīng)收帳款掛牌8918firmscertified特計(jì)的證（經(jīng)執(zhí)業(yè)的結(jié)社2124approach28evidence29plan30program31reportof審計(jì)報(bào)告audit審計(jì)風(fēng)險(xiǎn)audit審計(jì)抽樣audit審計(jì)工作人員auditoftopapers銀行bank銀行對(duì)賬單,余額調(diào)節(jié)表beneficial受益權(quán)best最好的價(jià)值business經(jīng)營(yíng)風(fēng)險(xiǎn)cadbury50count51systemofmitmentstomauditCISmicroputers委托人甄別closely62betweeninternalstatements66比較的petence68engagementthe審計(jì)的結(jié)束pliance符合～的作法會(huì)計(jì)規(guī)則puters（CAATs）74accounts應(yīng)收帳款的查證conflict78asset79liability80environment控制環(huán)境control控制程序control控制風(fēng)險(xiǎn)controversysystem92ofsamplecontractsdisagreement拒絕表示意見(jiàn)102andriskdocumenting證明審計(jì)程序105careand經(jīng)濟(jì)108效用,效果110matterengagementresults審計(jì)手序的結(jié)果評(píng)估117存在性119experience經(jīng)驗(yàn)122externalfeecontrolfinancialfinished產(chǎn)成品132generalCISgeneralgoing持續(xù)經(jīng)營(yíng)140on貨物準(zhǔn)許退貨買賣141委員會(huì)144forIAPSprocedures銀行查證程序過(guò)程1501001CISIAPSputerCISIAPSsystems環(huán)境IAPSconsiderationsofIAPS信息家電balancesheeetofaccountantsiningappointmentinformation信息技術(shù)162risk簽署通訊164無(wú)形166internal內(nèi)部審計(jì)169auditorsevaluationinternalsystemassignmentinternationalstandards（IAASB）175auditing國(guó)際的審計(jì)實(shí)務(wù)聲明international（IFAC）inventory存貨估價(jià)179230文件編制180240國(guó)際砂糖協(xié)定of法和規(guī)則的國(guó)際砂糖協(xié)定ofthoseplanningknowledge企業(yè)的audit審計(jì)重要性186400controlauditrelatingservice402個(gè)審計(jì)考慮服務(wù)組織188500auditspecificisaconfirmationsproceduresaudit審計(jì)抽樣193540estimates審計(jì)194560isatheauditingusinganisareport財(cái)務(wù)報(bào)表上的parativesinformationaudited720engagementstatementsrssunitthelawregulationslegal法定義務(wù),法定責(zé)任208of保險(xiǎn)程度,保障水平209scopeauditlimitations控制系統(tǒng)的提起訴訟的限期213and訴訟215管理219integritylettermaterialfactmeasurement變更報(bào)告228notesnaturenegative消極保證231registernonexecutivenonsamplingobjectivityobligating獲得工作240出現(xiàn)241puteroperational經(jīng)營(yíng)審計(jì),作業(yè)審計(jì)244work其他的信息247internal支援外包的內(nèi)部核數(shù)overallstatementsoverdueperiodic定期的計(jì)劃252audit永久審計(jì)檔案253relationshipsplanningpopulationISAsofpresentationaccountingprocedures程序過(guò)程在接受提名之后265采購(gòu)266dutyerrorsprovision公共職責(zé)270interest271宣傳272ledgerexpensesenquiryqualified保留意見(jiàn)277disclosurequalitative錯(cuò)誤的性質(zhì)上的方面279selection再評(píng)價(jià)抽樣風(fēng)險(xiǎn)282報(bào)酬284to對(duì)經(jīng)營(yíng)的報(bào)告285報(bào)告286andreservationreservescapitalexpenditurereviewreview認(rèn)股權(quán)和待付款296to風(fēng)險(xiǎn)和重要性298approachromalpaauditorconduct銷售截止303systemsales銷售稅,營(yíng)業(yè)稅305sampling抽樣風(fēng)險(xiǎn)308unitsunadjustedofsegregationserviceunexpected315entitiessole知識(shí)的根源318letter內(nèi)部控制上的樣本證書(shū)319賭款保存人320workingindependenceprofessional聲明,publicitywork廣告法（學(xué)）statementappointmentstatutorystewardshipstrategic戰(zhàn)略性計(jì)劃331substantive實(shí)詞程序過(guò)程334testsaudit錯(cuò)誤337accrualssupervisionsupervisory監(jiān)督的和檢驗(yàn)角色340statementssystem系統(tǒng)和內(nèi)部的控制342selection以系統(tǒng)為基礎(chǔ)的方式344noncurrent投標(biāo),清償346ofcontrolthe三timingtolerable可容忍誤差353accounts貿(mào)易應(yīng)付帳款和買354accountstreasuryturnbullturnbullultra越權(quán)360reportunqualified使用知識(shí)365theexpert現(xiàn)金（交易）價(jià)格368disclosuresalaries工資系統(tǒng)371in在產(chǎn)品372paperscurrentcashon零用金/周轉(zhuǎn)金in在途現(xiàn)金equivalents約當(dāng)現(xiàn)金cash短期投資1121investments1122investmentsand短期投資1124investments1125investmentsshorttermforinvestment應(yīng)收票據(jù)1131notes應(yīng)收票據(jù)1138receivable－應(yīng)收票據(jù)tible114receivableinstallment1147receivableallowanceaccounts118exchange1182exchangeforeign買賣遠(yuǎn)匯折價(jià)exchange應(yīng)收收益tax1187otherpartiesuncollecotherinventoriesmerchandise寄銷商品1213transital