1.audit 审计 1a9w(X
2.attestation Q2C)tVK+
鉴证 NMjnL&P`
3.credibility N"DY?6
可信赖程度 ^i<}]c_|f
4.audit of financial statements 财务报表审计 > zL|8f
5.agreed-upon procedures 执行商定程序 CKTrZxR"
6.high levels of assurance 高水平保证 Q?;C4n4]l
7.compilation 编制 \Tq"mw9P
8.reliability 可靠性 $cK^23H/Fj
9.relevance 相关性 0->/`/xm
10.professional skepticism 职业谨慎 |l90g|isJ
11.objectivity 客观性 wL<j:>Ke[3
12. professional competence 专业胜任能力 -[.PH M6+?
13.Senior/CPA-in-charge 项目经理 5_G'68;OV
14.audit engagement letter 业务约定书 a@|.;#FF
15.recurring audit 连续审计 r#xk`a
16.the client 委托人 tE!'dpG5)
17.change CPA 更换注册会计师 ^now}u9S6
18.the existing CPA 现任注册会计师 *d
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19.the successor CPA 后任注册会计师 J>v$2?w`w
20.the preceding CPA前任注册会计师 <`JG>H*B6
21.issue the audit report 出具审计报告 !cCg/
22.expert 专家 >.Q0Tx!P
23.the board of directors 董事会 y'rN5J:l
24.knowledge of the entity‘ s business 了解被审计单位情况 e?)yb^7K
25.assess material misstatement risks评估重大错报风险 ug6r]0]
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 11*"d#
27.a general knowledge of ————- 初步了解―――的情况 }%{=].)L
28.a more knowledge of—————— 进一步了解的情况 LrM}?9'
29.the prior year‘s working papers 以前年度工作底稿 v_-ls"l
30.minutes of meeting 会议纪要 yv
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31.business risks 经营风险 DyI2Ye
32.appropriateness 适当性 yQS04Bl]
33.accounting estimate 会计估计 hZ#
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34.management representations 管理层声明 3@X|Gs'_S
35.going concern assumption 持续经营假设 p#b{xK
36.audit plan 审计计划 SY6r 8RK
37.significant audit areas 重点审计领域 oWcACs3fB
38.error 错误 z1vni'%J
39.fraud舞弊 u'@Ely
40.modified or additional procedures 修改或追加审计程序 _z:Qhe
41.misappropriation of assets 侵占资产 a-Fqp4
42.transactions without substance 虚假交易 Orc>.~+f%A
43.unusual pressures 异常压力 m9g^ -X
44.the suspected noncompliance 涉嫌存在违法行为 Bi_J5 If
45.materialiy 重要性 6ZHv,e`?
46.exceed the materiality level 超过重要性水平 ?W<cB`J
47.approach the materiality level 接近重要性水平 `Y\QUj
48.an acceptably low level 可接受水平 j@g!R!7)
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 N
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50.misstatements or omissions 错报或漏报 Qrz*Lvle h
51.aggregate 总计 (qk5f`O
52.subsequent events 期后事项 14u^[M"U
53.adjust the financial statements 调整财务报表 vUfO4yfdg
54.perform additional audit procedures 实施追加的审计程序 9R:(^8P8
55.audit risk 审计风险 tD^a5qPh
56.detection risk 检查风险 8AX3C s_G
57.inappropriate audit opinion 不适当的审计意见 MVuP
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58.material misstatement 重大的错报 (6[Wr}SW5
59.tolerable misstatement 可容忍错报 %f#\i#G<k
60.the acceptable level of detection risk 可接受的检查风险 ;Yu>82o.:
61.assessed level of material misstatement risk 重大错报风险的评估水平 h~.V[o7=
62.simall business 小规模企业 W["HDR
63.accounting system 会计系统 iXnx1w
64.test of control 控制测试 z{V8@q/
65.walk-through test 穿行测试 o(nHB
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66.communication 沟通 |Qq+8IeYG
67.flow chart 流程图 W#C
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68.reperformance of internal control 重新执行 x[a'(5PwY
69.audit evidence 审计证据 ,"C&v~
70.substantive procedures 实质性程序 7\ ZL
71.assertions 认定 JSUzEAKe
72.esistence 存在 ^X(_zinN"
73.occurrence 发生 Z0z)
74.completeness 完整性 SOYDp;j
75.rights and obligations 权利和义务 mlmnkgl
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76.valuation and allocation 计价和分摊 0Sz/c+ 6
77.cutoff 截止 tp
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78.accuracy 准确性 T)O]:v
79.classification 分类 kz|[*%10
80.inspection 检查 ;q^,[(8
81.supervision of counting 监盘 B4 <_"0
82.observation 观察 J
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83.confirmation 函证 5\5~L
84.computation 计算 @>Biyb
85.analytical procedures 分析程序 3dY6;/s
86.vouch 核对 >d)|r
87.trace 追查 q2D`1nT
88.audit sampling 审计抽样 <|wmjW/D
89.error 误差 g;ct!f=U
90.expected error 预期误差 Q,O]x#
91.population 总体 W|)(|W
92.sampling risk 抽样风险 ],!pp3U
93.non- sampling risk 非抽样风险 w`"W3(
94.sampling unit 抽样单位 :nTkg[49pJ
95.statistical sampling 统计抽样 5@""_n&FV
96.tolerable error 可容忍误差 X
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97.the risk of under reliance 信赖不足风险 jeyaT^F(
98.the risk of over reliance 信赖过度风险 AZ}%MA;q
99.the risk of incorrect rejection 误拒风险 @$_rEdwi
100. the risk of incorrect acceptance 误受风险 .Pqj6Ko9
101.working trial balance 试算平衡表 s@R3#"I
102.index and cross-referencing 索引和交叉索引 wP+'04H0
103.cash receipt 现金收入 Lp~
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104.cash disbursement 现金支出 ]IL3 $eR
105.bank statement 银行对账单 &<m
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106.bank reconciliation 银行存款余额调节表 z, :+Oc
107.balance sheet date 资产负债表日 5,g$|,Shv
108.net realizable value 可变现净值 30e(4@!4vW
109.storeroom 仓库 $K;_Wf
110.sale invoice 销售发票 ,[+ZjAyG}#
111.price list 价目表 d8 3+6d
112.positive confirmation request 积极式询证函 F&-5&'6G+
113.negative confirmation request 消极式询证函 G`&'Bt{Z*
114.purchase requisition 请购单 6eVe}V4W
115.receiving report 验收报告 -{.h\
116.gross margin 毛利 CAcOWwDm
117.manufacturing overhead 制造费用 HP1X\h!Ke
118.material requisition 领料单 <$Xn:B<H
119.inventory-taking 存货盘点 us(sZG
120.bond certificate 债券 )yfOrsM
121.stock certificate 股票 {5?!`<fF
122.audit report 审计报告 GIJV;7~
123.entity 被审计单位 %@)U/G6s}
124.addressee of the audit report 审计报告的收件人 >7eu'
125.unqualified opinion 无保留意见 Au%Wrk3j
126.qualified opinion 保留意见 $=QNGC2+
127.disclaimer of opinion 无法表示意见 OqUE4.vIP
128.adverse opinion 否定意见 <L[ *hp
129 Auditors‘Report审计报告 C&qDvvk
130 internal audit内部审计 \L&qfMjW"Z
131 public sector audit政府审计 *m2d#
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账项基础审计accounting number-based audit ant-\w>}
风险导向审计方法risk-oriented audit approach V~tu<"%