Chapter 13 Chapter 14 Chapter 16 Chapter 24 Analytical procedures
分析性程序
Business functions for the sales and collection cycle 銷貨及收款循環的 企業功能
Accounts receivable balance-related audit objectives 應收帳款餘額的 查核目標
commitments 承諾
Evidence mix 證據組合
Classes of
transactions in the sales and collection cycle
銷貨及收款循環的 交易類型
Aged trial balance
帳齡試算餘額
Completing the audit checklist 完成查核的檢 查表
Further audit procedures 進一步查核程序
Design format audit program
設計格式的查核程 式
Alternative procedures 替代程序
Contingent liability 或有負債
Phases of the audit process
查核過程的階段
Lapping of accounts receivable
應收帳款的延壓入 帳
Blank confirmation form
空白函證格式
Dual-dated audit report
雙重日期的查 核報告 Procedures to obtain
an understanding of internal control 取得內控了解的程 序
Performance format audit program 執行格式的查核程 式
Cutoff
misstatements 截止日誤述
Financial statement disclosure checklist 財務報表揭露 的檢查表 Substantive tests
證實測試
Proof of cash receipts 現金收入證明表
Invoice confirmation 發票式函證
Independent review 獨立的複核 Substantive tests of
transactions 交易的證實測試
Sales and collection cycle
銷貨及收款循環
Negative confirmation 消極式函證
Inquiry of the client’s attorneys 詢問客戶的律 師
Tests of controls 控制測試
Positive confirmation 積極式函證
Letter of representation 客戶聲明書
Tests of details of balances
詳細餘額測試
Realizable value of accounts receivable 應收帳款的變現 價值
Management letter
致管理階層函
Types of tests 測試的類型
Timing difference 時間性差異
Other information included in annual
reports 包含在年 報的其他資訊 Review for subsequent events
複核期後事項 Review of audit documentation 工作底稿的複 核
Subsequent discovery of facts
期後事實的發 現
Subsequent events 期後事項 Unadjusted misstatement audit schedule 未調整誤述的 查核表
Unasserted claim 未聲明的請求 權
