1.audit 审计 j^'go&p
2.attestation .]u/O`c]
鉴证 pb}*\/
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3.credibility DF= *_,2/
可信赖程度 fl(wV.Je|
4.audit of financial statements 财务报表审计 NJ<F>3
5.agreed-upon procedures 执行商定程序 o4X{L`m
6.high levels of assurance 高水平保证 vgPCQO([
7.compilation 编制
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8.reliability 可靠性 D^O@'zP=At
9.relevance 相关性 Nc`L;CP
10.professional skepticism 职业谨慎 j_AACq
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11.objectivity 客观性 $I=~S[p
12. professional competence 专业胜任能力 AKC`TA*E
13.Senior/CPA-in-charge 项目经理 yAt^;
14.audit engagement letter 业务约定书 +whDU2 "
15.recurring audit 连续审计 Tbq;h?D
16.the client 委托人 Upe%rC(
17.change CPA 更换注册会计师 t# i#(H
18.the existing CPA 现任注册会计师 SU0
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19.the successor CPA 后任注册会计师 a9gLg
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20.the preceding CPA前任注册会计师 %v|B *
21.issue the audit report 出具审计报告 X8|,
22.expert 专家 i@yC-))bY
23.the board of directors 董事会 wT@og|M
24.knowledge of the entity‘ s business 了解被审计单位情况 icg
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25.assess material misstatement risks评估重大错报风险 O-^Ma-}
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 z_HdISy0
27.a general knowledge of ————- 初步了解―――的情况
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28.a more knowledge of—————— 进一步了解的情况 #e"[^_C@!
29.the prior year‘s working papers 以前年度工作底稿 ]G\}k
30.minutes of meeting 会议纪要 (>Em^(&
31.business risks 经营风险 80I#TA6C
32.appropriateness 适当性 ^!d3=}:0
33.accounting estimate 会计估计 V`- 9m$
34.management representations 管理层声明 Y4-t7UlS;
35.going concern assumption 持续经营假设 Y]>t[Lo%
36.audit plan 审计计划 LoV<:|GTI
37.significant audit areas 重点审计领域 jp,4h4C^)
38.error 错误 4dlGxat
39.fraud舞弊 Tk
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40.modified or additional procedures 修改或追加审计程序 4 KiY6)
41.misappropriation of assets 侵占资产 Nb\4 /;#
42.transactions without substance 虚假交易 8tL~FiHb"
43.unusual pressures 异常压力 ZVBXx\{s
44.the suspected noncompliance 涉嫌存在违法行为 Xvu(vA
45.materialiy 重要性 3`g^
46.exceed the materiality level 超过重要性水平 /:
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47.approach the materiality level 接近重要性水平 a(nlTMfu
48.an acceptably low level 可接受水平 IxU/?Zm
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
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50.misstatements or omissions 错报或漏报 :Ye !w$r
51.aggregate 总计 ?`s8 pPc4
52.subsequent events 期后事项 la!~\wpa
53.adjust the financial statements 调整财务报表 T)/eeZ$
54.perform additional audit procedures 实施追加的审计程序 -n
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55.audit risk 审计风险 V
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56.detection risk 检查风险 1}x%%RD_
57.inappropriate audit opinion 不适当的审计意见 /m1\ iM\
58.material misstatement 重大的错报 +(Ae4{z"1+
59.tolerable misstatement 可容忍错报 0mE 0 j
60.the acceptable level of detection risk 可接受的检查风险 [n@]
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61.assessed level of material misstatement risk 重大错报风险的评估水平 01]f2.5
62.simall business 小规模企业 K-v#.e4
63.accounting system 会计系统 ^8WRqQdx
64.test of control 控制测试 /uflpV|
65.walk-through test 穿行测试 9[4xFE?|
66.communication 沟通 ah "o~Cbj
67.flow chart 流程图 l?e.9o2-
68.reperformance of internal control 重新执行 7!1S)dup
69.audit evidence 审计证据 ytImB`'\
70.substantive procedures 实质性程序 Txu/{M,
71.assertions 认定 #qki
72.esistence 存在 )lkjqFQ(
73.occurrence 发生 * 4'"2"
74.completeness 完整性 HMXE$d=[
75.rights and obligations 权利和义务 x2xRBkRg=
76.valuation and allocation 计价和分摊 C|bET
77.cutoff 截止 f*Hr^b
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78.accuracy 准确性 /~1+i'7V.,
79.classification 分类 MgZ/(X
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80.inspection 检查 L(-4w+
81.supervision of counting 监盘 /ZX}Nc g
82.observation 观察 =X}J6|>X
83.confirmation 函证 vM={V$D&
84.computation 计算 pa+hL,w{6
85.analytical procedures 分析程序 \z$= K
86.vouch 核对 wYea\^co
87.trace 追查
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88.audit sampling 审计抽样 43c
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89.error 误差 $4\j]RE!
90.expected error 预期误差 UMi~14& ;
91.population 总体 + {]j]OP
92.sampling risk 抽样风险
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93.non- sampling risk 非抽样风险 UKGPtKE<
94.sampling unit 抽样单位 3]hWfj1m2
95.statistical sampling 统计抽样 kJU2C=m@e2
96.tolerable error 可容忍误差 P}iE+Z3
97.the risk of under reliance 信赖不足风险 +`4A$#$+y
98.the risk of over reliance 信赖过度风险 (Ld i|jL
99.the risk of incorrect rejection 误拒风险 bA 2pbjg=
100. the risk of incorrect acceptance 误受风险 ?dTD\)%A
101.working trial balance 试算平衡表 (7Qo
102.index and cross-referencing 索引和交叉索引 %T[]zJ(
103.cash receipt 现金收入 x`s>*^
104.cash disbursement 现金支出 }V>T M{
105.bank statement 银行对账单 st*gs-8jJ;
106.bank reconciliation 银行存款余额调节表 \V:^h[ad
107.balance sheet date 资产负债表日 z:O8Ls^\T
108.net realizable value 可变现净值 l;U?Z'n
109.storeroom 仓库 ZCw]m#lS
110.sale invoice 销售发票 NK+o1
111.price list 价目表 %<5'=t'|-U
112.positive confirmation request 积极式询证函 gw(z1L5
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113.negative confirmation request 消极式询证函 f1? >h\F8
114.purchase requisition 请购单 XW9!p.*.U
115.receiving report 验收报告 fA-7VdR`R
116.gross margin 毛利 zs;JJk^
117.manufacturing overhead 制造费用 }JfjX'
118.material requisition 领料单 I fir ,8
119.inventory-taking 存货盘点 +\'t
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120.bond certificate 债券 Ac6=(B
121.stock certificate 股票 U*:!W=XN
122.audit report 审计报告 p_ =z#
123.entity 被审计单位 :gT4K-Oj
124.addressee of the audit report 审计报告的收件人 0(Ij%Wi,
125.unqualified opinion 无保留意见
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126.qualified opinion 保留意见 oU|c.mYe
127.disclaimer of opinion 无法表示意见 mOSv9w#,
128.adverse opinion 否定意见 3T
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129 Auditors‘Report审计报告 !k%#R4*>
130 internal audit内部审计 q4q6c")zp
131 public sector audit政府审计 SuznN
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账项基础审计accounting number-based audit NI5``BwpO
风险导向审计方法risk-oriented audit approach V)^+?B)T