1.audit 审计 &8Zeq3~
2.attestation +IvNyj|
鉴证 R_maNfS]Z
3.credibility |Es0[cU
可信赖程度 z|uOJ0uK
4.audit of financial statements 财务报表审计 F@g17 aa
5.agreed-upon procedures 执行商定程序 N"S3N)wgd
6.high levels of assurance 高水平保证 5n:nZ_D
7.compilation 编制 ]Fxku<z7|
8.reliability 可靠性 bdCykG-
9.relevance 相关性 0%/,>IR>r
10.professional skepticism 职业谨慎 yGRR8F5>(
11.objectivity 客观性 u',b1 3g(
12. professional competence 专业胜任能力 Z?-;.G*
13.Senior/CPA-in-charge 项目经理 { AFf:[G
14.audit engagement letter 业务约定书 {JXf*IJ
15.recurring audit 连续审计 nZ~kZ |VS
16.the client 委托人 Jl\'V
17.change CPA 更换注册会计师 CdZnD#F2
18.the existing CPA 现任注册会计师 I<sfN'FpT
19.the successor CPA 后任注册会计师 18jJzYawh
20.the preceding CPA前任注册会计师 cbfDB^_
21.issue the audit report 出具审计报告 (/-lV&eR
22.expert 专家 2bkJ /u`i
23.the board of directors 董事会 tbg*_ZQO u
24.knowledge of the entity‘ s business 了解被审计单位情况 ^s=*J=k
25.assess material misstatement risks评估重大错报风险 KVg[#~3
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 >$Fp}?xX
27.a general knowledge of ————- 初步了解―――的情况 f#1/}Hq/I
28.a more knowledge of—————— 进一步了解的情况 To pH
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29.the prior year‘s working papers 以前年度工作底稿 kj-=xhJ{=
30.minutes of meeting 会议纪要 AH|Y<\
31.business risks 经营风险
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32.appropriateness 适当性 -ovoRI^6`}
33.accounting estimate 会计估计 k; ;viT
34.management representations 管理层声明 B4IBuS
35.going concern assumption 持续经营假设 &m'?*O |
36.audit plan 审计计划 (nq^\ZdF
37.significant audit areas 重点审计领域
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38.error 错误 r|<6Aae&
39.fraud舞弊 ![
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40.modified or additional procedures 修改或追加审计程序 )Z("O[
41.misappropriation of assets 侵占资产 *<7l!#
42.transactions without substance 虚假交易 =x1Wii$`
43.unusual pressures 异常压力 vmLpmxS
44.the suspected noncompliance 涉嫌存在违法行为 F.68iN}
45.materialiy 重要性 qIz}$%!A
46.exceed the materiality level 超过重要性水平 X{`1:c'x
47.approach the materiality level 接近重要性水平 zz&
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48.an acceptably low level 可接受水平 %Uf'+!4l`
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 [z2eCH
50.misstatements or omissions 错报或漏报 7LfcF
51.aggregate 总计 "-P/jk
52.subsequent events 期后事项 Ia#"/`||
53.adjust the financial statements 调整财务报表 9)Ly}Kzx
54.perform additional audit procedures 实施追加的审计程序 :G#KB'
55.audit risk 审计风险 ,m:L2 -J@
56.detection risk 检查风险 M1EOnq4-
57.inappropriate audit opinion 不适当的审计意见 Y([d;_#P
58.material misstatement 重大的错报 bJwc1AJgH
59.tolerable misstatement 可容忍错报 \ADLMj`F|
60.the acceptable level of detection risk 可接受的检查风险 T{tn.sT
61.assessed level of material misstatement risk 重大错报风险的评估水平 Q(e{~
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62.simall business 小规模企业 }3J=DCtS
63.accounting system 会计系统 []gRfM]$
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64.test of control 控制测试 FfG%C>E6~
65.walk-through test 穿行测试 modC6d%
66.communication 沟通 F\-Si!~oOz
67.flow chart 流程图 e}e6r3faz
68.reperformance of internal control 重新执行 SB/3jH
69.audit evidence 审计证据 (-(QDRxK
70.substantive procedures 实质性程序 !VRo*[yD@
71.assertions 认定 l!:^6i
72.esistence 存在 #|?8~c;RWG
73.occurrence 发生 Im+7<3Z
74.completeness 完整性 XhN{S]Wn
75.rights and obligations 权利和义务 |mOMRP#'
76.valuation and allocation 计价和分摊 '60//"9>k/
77.cutoff 截止 v%n
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78.accuracy 准确性 *gDl~qNRoS
79.classification 分类 b]i>Bv
80.inspection 检查 GyK(Vb"h6
81.supervision of counting 监盘 xNIGO/uI~
82.observation 观察 ot }6D
83.confirmation 函证 JD*8@N
84.computation 计算 N571s
85.analytical procedures 分析程序 , D"]y~~I5
86.vouch 核对 #kci=2q_
87.trace 追查 )NIv "Q
88.audit sampling 审计抽样 5gshKmt_
89.error 误差 qnXTNs
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90.expected error 预期误差 P#;Th8k{K2
91.population 总体 8kH<$9
92.sampling risk 抽样风险 1qZG`Vz
93.non- sampling risk 非抽样风险 |'$ l7
94.sampling unit 抽样单位 /[{auUxSX
95.statistical sampling 统计抽样 ^V.'^=l
96.tolerable error 可容忍误差 ISBF\ wQY
97.the risk of under reliance 信赖不足风险 &a6,ln:P
98.the risk of over reliance 信赖过度风险 jT-<IJh!o
99.the risk of incorrect rejection 误拒风险 9yL6W'B!
100. the risk of incorrect acceptance 误受风险 CmnHh~
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101.working trial balance 试算平衡表 l'uOORI
102.index and cross-referencing 索引和交叉索引 ,H{={aln
103.cash receipt 现金收入 M4:s;@qZ.
104.cash disbursement 现金支出 ,hvc``j
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105.bank statement 银行对账单 Z0\Iyc G
106.bank reconciliation 银行存款余额调节表 J@Yj\9U
107.balance sheet date 资产负债表日 h<NRE0-
108.net realizable value 可变现净值 #PFO]j!_b
109.storeroom 仓库 k|B2@{
110.sale invoice 销售发票 >nM%p4E
111.price list 价目表 fp;a5||5
112.positive confirmation request 积极式询证函 Y[G9Vok
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113.negative confirmation request 消极式询证函 [W;[v<E;
114.purchase requisition 请购单 jQ$BPEG&X
115.receiving report 验收报告 3U;1D2"AE
116.gross margin 毛利 e U;jP]FA
117.manufacturing overhead 制造费用 ?,XC=}
118.material requisition 领料单 fM^<+o@
119.inventory-taking 存货盘点 z<<Tk.65
120.bond certificate 债券 0roCP=;
121.stock certificate 股票 u-.L^!k
122.audit report 审计报告 %\I.DEYH
123.entity 被审计单位 RL
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124.addressee of the audit report 审计报告的收件人 a.,_4;'UE1
125.unqualified opinion 无保留意见 i@,]Z~]
126.qualified opinion 保留意见 KlO(o#&N
127.disclaimer of opinion 无法表示意见 ],
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128.adverse opinion 否定意见 v3-?CQb(
129 Auditors‘Report审计报告 =x
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130 internal audit内部审计 :-Wv>V
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131 public sector audit政府审计
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账项基础审计accounting number-based audit o^GC=Aca`
风险导向审计方法risk-oriented audit approach o;QZe&