AccountingLessonIntroductiontoAuditing剖析.ppt

* Lesson Five Introduction PART TWO AUDITING * audit Auditing CPA: Certified Public Accountants Audit procedure Audit evidence Audit objective Audit test Compliance test Substantive test Audit opinion Audit of financial statement Internal audit c.n./v. 审计，检查，审查 u.n. 审计，审计学 注册会计师 审计程序 审计证据 审计目标 审计测试 符合性测试 实质性测试 审计意见 财务报表审计 内部审计 Relevant Glossary * Compliance audit Operational audit Independent Auditing Standards Independent auditor/ public accountant Tax service Management service Accounting service Attestation service Assurance service 合规性审计 经营审计 独立审计准则 独立审计师/ 公共会计师 纳税服务 咨询服务 会计服务 鉴证服务 保