2010年注册会计师考试《审计》英语辅导讲义(2)

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　　[中文教材P112-113]

　　Assertion: 认定

　　Occurrence: 发生

　　Completeness: 完整性

　　Accuracy: 准确性

　　Cut-off: 截止

　　Classification: 分类

　　Assertions about classes of transactions and events for the period under audit: 与各类交易和事项相关的认定

　　Existence:存在;

　　Rights and obligation:权利和义务

　　Valuation and allocation:计价和分摊

　　Assertions about account balances at the period-end: 期末账户余额的认定

　　Occurrence and rights and obligations: 发生以及权利和义务

　　Classification and understandability: 分类和可理解性:

　　Assertions about presentation and disclosure: 与列报相关的认定

　　8.Stages of Auditing