1.audit 审计 -4e)N*VVu
2.attestation 1xO!w+J#
鉴证 G;C8Kde
3.credibility CYt jY~
可信赖程度 xN`r4
4.audit of financial statements 财务报表审计 SbS$(Gt#Bv
5.agreed-upon procedures 执行商定程序 mA(nyF
6.high levels of assurance 高水平保证 "($Lx
7.compilation 编制 BFMS*t`
8.reliability 可靠性 s]y-pZ
9.relevance 相关性 vZb|!#I
10.professional skepticism 职业谨慎 djsz!$
11.objectivity 客观性 cgs3qI
12. professional competence 专业胜任能力 eC6>yD6D
13.Senior/CPA-in-charge 项目经理 X!o[RJY
14.audit engagement letter 业务约定书 ZD5
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15.recurring audit 连续审计
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16.the client 委托人 ^^7L"je]g
17.change CPA 更换注册会计师 @s%X
18.the existing CPA 现任注册会计师 /a[V!<"R
19.the successor CPA 后任注册会计师 nW|'l^&
20.the preceding CPA前任注册会计师 q.=^iz&m
21.issue the audit report 出具审计报告 /Jxq
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22.expert 专家 +`;+RDKY*
23.the board of directors 董事会 |XKOXa3.
24.knowledge of the entity‘ s business 了解被审计单位情况
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25.assess material misstatement risks评估重大错报风险 UrO=!G k
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 _urG_~q
27.a general knowledge of ————- 初步了解―――的情况 o'C~~Vg).
28.a more knowledge of—————— 进一步了解的情况 >u=%Lz"J
29.the prior year‘s working papers 以前年度工作底稿 k"">2#V
30.minutes of meeting 会议纪要 XC|*A$x,
31.business risks 经营风险
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32.appropriateness 适当性 K;oV"KRK
33.accounting estimate 会计估计 I@n*[EC
34.management representations 管理层声明 &Nc[$H7<
35.going concern assumption 持续经营假设 N'I(P9@
36.audit plan 审计计划 _*s~`jn{H
37.significant audit areas 重点审计领域 7:n?PN(p6a
38.error 错误 In
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39.fraud舞弊 3A-*vaySV
40.modified or additional procedures 修改或追加审计程序 .#*D!;f
41.misappropriation of assets 侵占资产 {7vgHutp
42.transactions without substance 虚假交易 8y$5oD6g9
43.unusual pressures 异常压力 r5o@+"!
44.the suspected noncompliance 涉嫌存在违法行为 ,H>W:O
45.materialiy 重要性 >s&XX,
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46.exceed the materiality level 超过重要性水平 di7A/B
47.approach the materiality level 接近重要性水平 (O$}(Tn
48.an acceptably low level 可接受水平 oZgHSR RL
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 9Ei5z6Vk/+
50.misstatements or omissions 错报或漏报 9%s
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51.aggregate 总计 ?-e7e%
52.subsequent events 期后事项 :'Zx
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53.adjust the financial statements 调整财务报表 6\NvG,8
54.perform additional audit procedures 实施追加的审计程序 R]Hz8 _X
55.audit risk 审计风险 n_v02vFAHT
56.detection risk 检查风险 .
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57.inappropriate audit opinion 不适当的审计意见 %/5 1o6a
58.material misstatement 重大的错报 Di:{er(p
59.tolerable misstatement 可容忍错报 2Kjrw;
60.the acceptable level of detection risk 可接受的检查风险 7 0_}S*T
61.assessed level of material misstatement risk 重大错报风险的评估水平 @B?FE\
62.simall business 小规模企业 9I85EcT^4"
63.accounting system 会计系统 _=pWG^a
64.test of control 控制测试 kP@HG<~
65.walk-through test 穿行测试 ~p:?QB>1]
66.communication 沟通 <PX.l%
67.flow chart 流程图 axX{6
68.reperformance of internal control 重新执行 ]D O&x+Rb
69.audit evidence 审计证据 rWA6XDM7
70.substantive procedures 实质性程序 h\(B#S
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71.assertions 认定 /0(%(2jIWl
72.esistence 存在 cS4DN
73.occurrence 发生 wTxbDT@ H5
74.completeness 完整性 u^t$
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75.rights and obligations 权利和义务
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76.valuation and allocation 计价和分摊 _ Hc%4I
77.cutoff 截止 )IHG6}<
78.accuracy 准确性 9TC)
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79.classification 分类 "Ht'{ &
80.inspection 检查 <:">mV+/
81.supervision of counting 监盘 I7~| ~<
82.observation 观察 H9U.lb
83.confirmation 函证 /,!<Va;~
84.computation 计算 &:<, c12
85.analytical procedures 分析程序 xYPxg!
86.vouch 核对 |jsb@
87.trace 追查 jXixVNw
88.audit sampling 审计抽样 #.H}r6jqs
89.error 误差 !scD|ti
90.expected error 预期误差 }AlYNEY
91.population 总体 zEj#arSE4
92.sampling risk 抽样风险 {{\ce;hN
93.non- sampling risk 非抽样风险 M diwRi
94.sampling unit 抽样单位 <YH=3[
95.statistical sampling 统计抽样 R:M,tL-l
96.tolerable error 可容忍误差 z
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97.the risk of under reliance 信赖不足风险 d`mD!)j
98.the risk of over reliance 信赖过度风险 Zyu/|Og
99.the risk of incorrect rejection 误拒风险 X3
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100. the risk of incorrect acceptance 误受风险 7/aOsW"6
101.working trial balance 试算平衡表 k[%aCGo
102.index and cross-referencing 索引和交叉索引 9gy(IRGq/
103.cash receipt 现金收入 {]^O:i
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104.cash disbursement 现金支出 22&;jpL'?
105.bank statement 银行对账单 z8"7u/4v{
106.bank reconciliation 银行存款余额调节表 eklgLU-+fW
107.balance sheet date 资产负债表日 Xh
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108.net realizable value 可变现净值 ~W-cGb3c
109.storeroom 仓库 Qs%B'9")
110.sale invoice 销售发票 "u492^
111.price list 价目表 tlQC6Fb#
112.positive confirmation request 积极式询证函 Y1)!lTG
113.negative confirmation request 消极式询证函 Y%@hbUc}x9
114.purchase requisition 请购单 T7[NcZ:I
115.receiving report 验收报告 cG{L
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116.gross margin 毛利 vcv CD7MD
117.manufacturing overhead 制造费用 jo9gCP.
118.material requisition 领料单 v7,$7@$:\
119.inventory-taking 存货盘点 +.kfU)6@
120.bond certificate 债券 K\u_Ji]k
121.stock certificate 股票 3TS_-l
122.audit report 审计报告 hr/o<#OW
123.entity 被审计单位 n<7u>;SJQ
124.addressee of the audit report 审计报告的收件人 v-Qmx-N
125.unqualified opinion 无保留意见 $!B}$I;cd
126.qualified opinion 保留意见 ;wHCj$q
127.disclaimer of opinion 无法表示意见
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128.adverse opinion 否定意见 V 1/p_)A
129 Auditors‘Report审计报告 R#
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130 internal audit内部审计 t~hTp K*
131 public sector audit政府审计 \+ 0k+B4a
账项基础审计accounting number-based audit LT VF8-v
风险导向审计方法risk-oriented audit approach fuMJdAuY7d