1.audit 审计 yyR@kOGga
2.attestation j@Us7Q)A(
鉴证 *|+ ~V/#
3.credibility x2i`$iNhmP
可信赖程度 n;b9f|&z
4.audit of financial statements 财务报表审计 !x:w2
5.agreed-upon procedures 执行商定程序 # 9f
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6.high levels of assurance 高水平保证 $AFiPH9
7.compilation 编制 9DX
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8.reliability 可靠性 GLl@
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9.relevance 相关性 A&'HlI%J
10.professional skepticism 职业谨慎 .>zkS*oX4z
11.objectivity 客观性 b!37:V\#}
12. professional competence 专业胜任能力 K3UG6S\B
13.Senior/CPA-in-charge 项目经理 Z
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14.audit engagement letter 业务约定书 E{9{%J
15.recurring audit 连续审计
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16.the client 委托人 I|[a
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17.change CPA 更换注册会计师 8<^6<c
18.the existing CPA 现任注册会计师 `V ++})5v
19.the successor CPA 后任注册会计师 Q
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20.the preceding CPA前任注册会计师 y+iuA@WCv
21.issue the audit report 出具审计报告 **YNR:#Y
22.expert 专家 o9HDxS$~^
23.the board of directors 董事会 TAYt:
24.knowledge of the entity‘ s business 了解被审计单位情况 -p!KsU
25.assess material misstatement risks评估重大错报风险 p|%Y\!
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 f4T-=` SO
27.a general knowledge of ————- 初步了解―――的情况 5p{tt;9[
28.a more knowledge of—————— 进一步了解的情况 Hp> J,m(*
29.the prior year‘s working papers 以前年度工作底稿 tbv6-)Hs
30.minutes of meeting 会议纪要 Pq7tNM E
31.business risks 经营风险 {78*SR
32.appropriateness 适当性 ~(0Y`+gC
33.accounting estimate 会计估计 VF==F_l
34.management representations 管理层声明
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35.going concern assumption 持续经营假设 m~NWY$oI9[
36.audit plan 审计计划 \
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37.significant audit areas 重点审计领域 .}y
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38.error 错误 O
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39.fraud舞弊 SS~Txt75m
40.modified or additional procedures 修改或追加审计程序 " Gn; Q-@
41.misappropriation of assets 侵占资产 ?R{?Qv
42.transactions without substance 虚假交易 +#H8d1^5
43.unusual pressures 异常压力 01q7n`o#zf
44.the suspected noncompliance 涉嫌存在违法行为 $BBfsaJPT
45.materialiy 重要性 N$,)vb<
46.exceed the materiality level 超过重要性水平 /~tfP
47.approach the materiality level 接近重要性水平 !V
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48.an acceptably low level 可接受水平 u!`C:C'
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 >%3c 1
50.misstatements or omissions 错报或漏报 2RXGY
51.aggregate 总计 K;xW/7?
52.subsequent events 期后事项 ?HcA&
53.adjust the financial statements 调整财务报表 )LhO}zQ
54.perform additional audit procedures 实施追加的审计程序 h+^T);h};|
55.audit risk 审计风险 zXf+ie o
56.detection risk 检查风险 K+$c,1
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57.inappropriate audit opinion 不适当的审计意见 -MEz`7c~
58.material misstatement 重大的错报 Zz&i0r
59.tolerable misstatement 可容忍错报
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60.the acceptable level of detection risk 可接受的检查风险 O.}gG6u5
61.assessed level of material misstatement risk 重大错报风险的评估水平 RK3/!C`
62.simall business 小规模企业 uN(~JPAw5
63.accounting system 会计系统 y?@Y\ b
64.test of control 控制测试 qL+y8*
65.walk-through test 穿行测试 qRGb3l
66.communication 沟通 ry]7$MQyV
67.flow chart 流程图 /[IQ:':^
68.reperformance of internal control 重新执行 R39R$\
69.audit evidence 审计证据 i
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70.substantive procedures 实质性程序 G-^ccdT
71.assertions 认定 1=a}{)0h
72.esistence 存在 *f#4S_ws`
73.occurrence 发生 _~(Xd@c(
74.completeness 完整性 Q%xY/xH]
75.rights and obligations 权利和义务 CzEn_ZMb
76.valuation and allocation 计价和分摊 O({_x@
77.cutoff 截止 \
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78.accuracy 准确性 S7q&|nI
79.classification 分类 #Fd([Zx#.
80.inspection 检查 !Cy2>6v7
81.supervision of counting 监盘 >C}RZdO~
82.observation 观察 >oNk(.
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83.confirmation 函证 C|J1x4sb@
84.computation 计算 c-=0l)&'D=
85.analytical procedures 分析程序 u.=;A#
86.vouch 核对 #"{8Z&Z
87.trace 追查 dJ^`9W
88.audit sampling 审计抽样 Qd4T?5 vG
89.error 误差 V6{xX0'b*m
90.expected error 预期误差 ibc/x v2
91.population 总体 ] zY
92.sampling risk 抽样风险 KRZV9AJ
93.non- sampling risk 非抽样风险 5l}h8So4
94.sampling unit 抽样单位 KTEis!w
95.statistical sampling 统计抽样 kZ9pgdI
96.tolerable error 可容忍误差 T!a[@,)_
97.the risk of under reliance 信赖不足风险 )\;r
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98.the risk of over reliance 信赖过度风险 %S#"pKE6R
99.the risk of incorrect rejection 误拒风险 z.^
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100. the risk of incorrect acceptance 误受风险 %$xFnGb
101.working trial balance 试算平衡表 `@D4?8_
102.index and cross-referencing 索引和交叉索引 .Cus t
103.cash receipt 现金收入 j[`?`RyU
104.cash disbursement 现金支出 ,AM-cwwT:u
105.bank statement 银行对账单 ex+A
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106.bank reconciliation 银行存款余额调节表 *$
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107.balance sheet date 资产负债表日 e"6i>w!
108.net realizable value 可变现净值 k#) .E X
109.storeroom 仓库 #+PbcL
110.sale invoice 销售发票 kwR@oVR^
111.price list 价目表 <6~;-ZQY
112.positive confirmation request 积极式询证函 bVHi3=0{
113.negative confirmation request 消极式询证函 LeyDs>!0
114.purchase requisition 请购单 ,-Nk-g
115.receiving report 验收报告 \W^+vuD8
116.gross margin 毛利 )x &@j4,
117.manufacturing overhead 制造费用 8w[EyVHA
118.material requisition 领料单 6S[D"Q94
119.inventory-taking 存货盘点 ^b %8_?2m
120.bond certificate 债券 Gnt!!1_8L
121.stock certificate 股票 yo,!u\^x
122.audit report 审计报告 34
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123.entity 被审计单位 ]!aa#?Fc
124.addressee of the audit report 审计报告的收件人 =+S3S{\CK
125.unqualified opinion 无保留意见 34kd|!e,
126.qualified opinion 保留意见 -$
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127.disclaimer of opinion 无法表示意见 MwqT`;lb
128.adverse opinion 否定意见 Jk`)`94I
129 Auditors‘Report审计报告 6ya87H'e@
130 internal audit内部审计 S5KYZ
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131 public sector audit政府审计 ja- ~`
账项基础审计accounting number-based audit f94jMzH9z
风险导向审计方法risk-oriented audit approach arKmc@"X