1.audit 审计 +g %h,@
2.attestation ^u2unZ9BK!
鉴证 dpAj9CX(
3.credibility X 4L"M%i
可信赖程度 ^97u0K3$
4.audit of financial statements 财务报表审计 ?R-4uG[
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5.agreed-upon procedures 执行商定程序 ~-2%^ovB
6.high levels of assurance 高水平保证 T:FaD V{
7.compilation 编制 g
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8.reliability 可靠性 3DjlX*
9.relevance 相关性 C_>
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10.professional skepticism 职业谨慎 ?e=3G4N
11.objectivity 客观性 hc7"0mVd{
12. professional competence 专业胜任能力 xXb7/.*qE
13.Senior/CPA-in-charge 项目经理 zXX=
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14.audit engagement letter 业务约定书 @S?`!=M
15.recurring audit 连续审计 U$,-F**
16.the client 委托人 LV}Z[\?
17.change CPA 更换注册会计师 -Cn x!g}
18.the existing CPA 现任注册会计师 /UWv}f
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19.the successor CPA 后任注册会计师 %u=b_4K"j
20.the preceding CPA前任注册会计师 #*;G8yV
21.issue the audit report 出具审计报告 #su R[K*S
22.expert 专家 J|$UAOEDa
23.the board of directors 董事会 Y @(izC&h
24.knowledge of the entity‘ s business 了解被审计单位情况 S?Y%}
25.assess material misstatement risks评估重大错报风险 N>V\
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 =;L44.
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27.a general knowledge of ————- 初步了解―――的情况 Q*jNJ^IW
28.a more knowledge of—————— 进一步了解的情况 ,"en7
29.the prior year‘s working papers 以前年度工作底稿 wWYo\WH'
30.minutes of meeting 会议纪要 o
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31.business risks 经营风险 D9yAq'k$
32.appropriateness 适当性 3A&:
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33.accounting estimate 会计估计 d\O*Ol*/v
34.management representations 管理层声明 y':JUwUN
35.going concern assumption 持续经营假设 2xxw8_~C
36.audit plan 审计计划 +HDfEo T
37.significant audit areas 重点审计领域 q"LE6?hs
38.error 错误 bU
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39.fraud舞弊 Jb;@'o6
40.modified or additional procedures 修改或追加审计程序 } "QL"%
41.misappropriation of assets 侵占资产 E\5Cf2Ox
42.transactions without substance 虚假交易 J;DTh ]z?:
43.unusual pressures 异常压力 $G<!+^T
44.the suspected noncompliance 涉嫌存在违法行为 O[Yc-4
45.materialiy 重要性 k,,Bf-?
46.exceed the materiality level 超过重要性水平 Vq&}i~
47.approach the materiality level 接近重要性水平 -3GlpC22
48.an acceptably low level 可接受水平 F+<e9[
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 [AHoTlPZ
50.misstatements or omissions 错报或漏报 j{$
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51.aggregate 总计 MV.&GUez{
52.subsequent events 期后事项 #fVk;]u`[3
53.adjust the financial statements 调整财务报表 |S6L[Uo
54.perform additional audit procedures 实施追加的审计程序 j^5VmG
55.audit risk 审计风险
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56.detection risk 检查风险 T`$!/BlZ
57.inappropriate audit opinion 不适当的审计意见 mI>=S
58.material misstatement 重大的错报 [,yYr
59.tolerable misstatement 可容忍错报 2rG
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60.the acceptable level of detection risk 可接受的检查风险 % `\}#
61.assessed level of material misstatement risk 重大错报风险的评估水平 1j_
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62.simall business 小规模企业 Vi=u}(*
63.accounting system 会计系统 a7U`/*
64.test of control 控制测试 GT 5J`
65.walk-through test 穿行测试 Mp`!zw
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66.communication 沟通 %#7
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67.flow chart 流程图 GMKY1{
68.reperformance of internal control 重新执行 7`J= PG$A
69.audit evidence 审计证据 o_C]O"
70.substantive procedures 实质性程序 Lk lD^AJA
71.assertions 认定 0'Uo3jAB
72.esistence 存在 h+DK
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73.occurrence 发生 D KRF#*[=d
74.completeness 完整性 z1m-t#v:
75.rights and obligations 权利和义务 rM0Idc.$&&
76.valuation and allocation 计价和分摊 FY9nVnIoI
77.cutoff 截止 sl_f+h0
78.accuracy 准确性 F-=Xbyr3@
79.classification 分类 BHf7\+Ul
80.inspection 检查 \R[f< K%
81.supervision of counting 监盘 duV\Kt/g^
82.observation 观察 /k.?x] Ab
83.confirmation 函证 {k uC+~R
84.computation 计算 rVM?[_'O
85.analytical procedures 分析程序 sTmdoqTK!
86.vouch 核对 }B`T%(11=
87.trace 追查 |>/m{L[
88.audit sampling 审计抽样 G%MdZg&i
89.error 误差 ,5}")T["u
90.expected error 预期误差 O`f[9^fN
91.population 总体 tjJi|
92.sampling risk 抽样风险 ('6sW/F*ab
93.non- sampling risk 非抽样风险 UO(?EELm
94.sampling unit 抽样单位 FT6~\9m(
95.statistical sampling 统计抽样 4Z0Y8y8)
96.tolerable error 可容忍误差 z9
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97.the risk of under reliance 信赖不足风险 .23Yqr'zT
98.the risk of over reliance 信赖过度风险 y_M,p?]^,
99.the risk of incorrect rejection 误拒风险 PouWRGS_
100. the risk of incorrect acceptance 误受风险 #k
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101.working trial balance 试算平衡表 %9OVw#P
102.index and cross-referencing 索引和交叉索引 +[":W?j
103.cash receipt 现金收入 b[^|.>b
104.cash disbursement 现金支出 `zOn(6B;U
105.bank statement 银行对账单 -5y=K40
106.bank reconciliation 银行存款余额调节表 y q6:7<
107.balance sheet date 资产负债表日 %?PRBE'}'
108.net realizable value 可变现净值 AGV+Y6
109.storeroom 仓库 'MQJt2QU9{
110.sale invoice 销售发票 /Jc54d
111.price list 价目表 '_l5Br73=
112.positive confirmation request 积极式询证函 #{g6'9PMz
113.negative confirmation request 消极式询证函 |$D`*
114.purchase requisition 请购单 aa&\HDh *
115.receiving report 验收报告 @DuSii#.S
116.gross margin 毛利 ~\UAxB=
117.manufacturing overhead 制造费用 BM[jF=0
118.material requisition 领料单 |3C5"R3ZGO
119.inventory-taking 存货盘点 FvVM}l'
120.bond certificate 债券 fjLS_Q
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121.stock certificate 股票 zt
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122.audit report 审计报告 "H|hN
123.entity 被审计单位 }CQ)W1mO"
124.addressee of the audit report 审计报告的收件人 [! YSW'
125.unqualified opinion 无保留意见 m`xzvg
126.qualified opinion 保留意见 evlz R/
127.disclaimer of opinion 无法表示意见 ~m&q@ms&
128.adverse opinion 否定意见 UF;iw
129 Auditors‘Report审计报告 P( 1Z
130 internal audit内部审计 h@+(V
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131 public sector audit政府审计 4||dc}I"E
账项基础审计accounting number-based audit K?6#jT6#
风险导向审计方法risk-oriented audit approach EttQ<z_T