1.audit 审计 Z
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2.attestation 9lV'3UG-?
鉴证 ]
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3.credibility }DaYO\:yK*
可信赖程度 "g-NUl`'
4.audit of financial statements 财务报表审计 ^ BKr0~4A
5.agreed-upon procedures 执行商定程序 ,qB081hPG
6.high levels of assurance 高水平保证 oVW?d]R
7.compilation 编制 e.V){}{V
8.reliability 可靠性 VIzZmd
9.relevance 相关性 >qA&;M
10.professional skepticism 职业谨慎 'zK*?= ^jk
11.objectivity 客观性 /$(D>KU
12. professional competence 专业胜任能力 KK</5Aw9p
13.Senior/CPA-in-charge 项目经理 DAW%?(\,
14.audit engagement letter 业务约定书 W( YJz#]6_
15.recurring audit 连续审计 6! 'Xo:p
16.the client 委托人 NY
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17.change CPA 更换注册会计师 J?'!8,RX
18.the existing CPA 现任注册会计师 's<}@-]
19.the successor CPA 后任注册会计师 rY}ofq7b
20.the preceding CPA前任注册会计师 F1>,^qyG6
21.issue the audit report 出具审计报告 x{$NstGB
22.expert 专家 o1\8>Ew
23.the board of directors 董事会 `2B+8,{%
24.knowledge of the entity‘ s business 了解被审计单位情况 #SueT"F
25.assess material misstatement risks评估重大错报风险 ~_%[j8o&l
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 ^MUM04l
27.a general knowledge of ————- 初步了解―――的情况 ,dBI=D'
28.a more knowledge of—————— 进一步了解的情况 mLE`IKgd]
29.the prior year‘s working papers 以前年度工作底稿 {SV$fl;
30.minutes of meeting 会议纪要 iQF93:#
31.business risks 经营风险 >pKI'
32.appropriateness 适当性 qM+T Wp
33.accounting estimate 会计估计 Lrq&k40y
34.management representations 管理层声明 LKa_ofY
35.going concern assumption 持续经营假设 ^-ZqS
36.audit plan 审计计划 Q"O _h
37.significant audit areas 重点审计领域 ;G$FLL1
38.error 错误 Lst5
39.fraud舞弊 YC~+r8ME$j
40.modified or additional procedures 修改或追加审计程序 6k2~j j1
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41.misappropriation of assets 侵占资产 =E}/Z
42.transactions without substance 虚假交易 ?=/l@ d
43.unusual pressures 异常压力 ',f[y:v;
44.the suspected noncompliance 涉嫌存在违法行为 lgl/|
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45.materialiy 重要性 *3|KbCX
46.exceed the materiality level 超过重要性水平 ^s5)FdF8
47.approach the materiality level 接近重要性水平 Gx
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48.an acceptably low level 可接受水平 D%zIm,bf
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 e
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50.misstatements or omissions 错报或漏报 o%:eYl
51.aggregate 总计 xQQ6D
52.subsequent events 期后事项 ]P.S5s'
53.adjust the financial statements 调整财务报表 "2mVW_k
54.perform additional audit procedures 实施追加的审计程序 y}A-o_u@cD
55.audit risk 审计风险 WVZ\4y
56.detection risk 检查风险 pS0T>r
57.inappropriate audit opinion 不适当的审计意见 ]#`bYh^y
58.material misstatement 重大的错报 j.o)!SA
59.tolerable misstatement 可容忍错报 Hogr#Sn2
60.the acceptable level of detection risk 可接受的检查风险 \gdd
61.assessed level of material misstatement risk 重大错报风险的评估水平 Z\x6
62.simall business 小规模企业 (U)=t$=o
63.accounting system 会计系统 % uKDcj
64.test of control 控制测试 `g7'
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65.walk-through test 穿行测试 ]^!#
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66.communication 沟通 ?S"xR0 *
67.flow chart 流程图 C4y<+G.`
68.reperformance of internal control 重新执行 Mvux=Ws
69.audit evidence 审计证据 -
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70.substantive procedures 实质性程序 q+<TD#xoL
71.assertions 认定 .$Y[>9
72.esistence 存在 so;aN'{6@
73.occurrence 发生 @_;6L
74.completeness 完整性 fYwumx`J
75.rights and obligations 权利和义务 p?Y1^/
76.valuation and allocation 计价和分摊 =&vV$UtV
77.cutoff 截止 |nD`0Rbw
78.accuracy 准确性 qFay]V(O|
79.classification 分类 Mf?4 `LM
80.inspection 检查 mWZVO,t$
81.supervision of counting 监盘 9rhz#w
82.observation 观察 Xh
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83.confirmation 函证 @ ~PL|Pp_
84.computation 计算 W_?S^>?l/
85.analytical procedures 分析程序 \eN }V
86.vouch 核对 /Z^+K
87.trace 追查 f+rBIE
88.audit sampling 审计抽样 "F=O
89.error 误差 'i}Q R~pe
90.expected error 预期误差
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91.population 总体 xk#/J]j
92.sampling risk 抽样风险 (u *-(
93.non- sampling risk 非抽样风险 DwoO([&I
94.sampling unit 抽样单位 @hk~8y]rz
95.statistical sampling 统计抽样 (|W@
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96.tolerable error 可容忍误差 s+aeP
97.the risk of under reliance 信赖不足风险 5WEF^1
98.the risk of over reliance 信赖过度风险 (i {
99.the risk of incorrect rejection 误拒风险 F*QGzb
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100. the risk of incorrect acceptance 误受风险 h9No'!'!
101.working trial balance 试算平衡表 }_K7}] 1
102.index and cross-referencing 索引和交叉索引 C/)Xd^#
103.cash receipt 现金收入 nM@S`"
104.cash disbursement 现金支出 Uc.K6%iI
105.bank statement 银行对账单 vFQ'sd]C
106.bank reconciliation 银行存款余额调节表 @X|Cu bJ
107.balance sheet date 资产负债表日 y:xZ(RgfF
108.net realizable value 可变现净值 leiP/D6s
109.storeroom 仓库 XJ.vj+XXb
110.sale invoice 销售发票 Ok9XC <Xu
111.price list 价目表 O0e6I&u:
112.positive confirmation request 积极式询证函 ^dQ#\uy
113.negative confirmation request 消极式询证函 XSXS;Fh)
114.purchase requisition 请购单 geua8;
115.receiving report 验收报告 oTZNW
116.gross margin 毛利 ~i(X{^,3
117.manufacturing overhead 制造费用 5MT$n4zKu
118.material requisition 领料单 '(;`t1V8k
119.inventory-taking 存货盘点 sk9*3d5I
120.bond certificate 债券 Mc9% s$MT
121.stock certificate 股票 fVw+8 [d0
122.audit report 审计报告 .^ soX}
123.entity 被审计单位 Ne
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124.addressee of the audit report 审计报告的收件人 2}K7(y!?u
125.unqualified opinion 无保留意见 -|T.APxB
126.qualified opinion 保留意见 Dr&2qX!
127.disclaimer of opinion 无法表示意见 %+qD-{&
128.adverse opinion 否定意见 }Dm-Ibdg(
129 Auditors‘Report审计报告 _dj_+<Y?
130 internal audit内部审计 K%O%#Kk
131 public sector audit政府审计 y^?7de}
账项基础审计accounting number-based audit
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风险导向审计方法risk-oriented audit approach ?(H/a-(:v}