1.audit 审计 5nc
W
s)
2.attestation {9J|\Zz3
鉴证 +@$VJM%^7b
3.credibility 2k!uk6
可信赖程度 3SM'vV0[
4.audit of financial statements 财务报表审计 %n]jsdE^|
5.agreed-upon procedures 执行商定程序 ]:ca=&>
6.high levels of assurance 高水平保证 Sh;`<Ggi~
7.compilation 编制 '3XOU.
8.reliability 可靠性 xb7!!PR
9.relevance 相关性 dLQp"vs $
10.professional skepticism 职业谨慎 Zn1((J7
11.objectivity 客观性 '+_-r'2
12. professional competence 专业胜任能力 uWGp>;m eO
13.Senior/CPA-in-charge 项目经理 H!NGY]z*
14.audit engagement letter 业务约定书 E.yFCa
L
15.recurring audit 连续审计 .}E<,T
16.the client 委托人 4FnePi~i
17.change CPA 更换注册会计师
TrZ!E`~
18.the existing CPA 现任注册会计师 Eoz/]b
19.the successor CPA 后任注册会计师 |yNyk7~
20.the preceding CPA前任注册会计师 j % M
Y6"
21.issue the audit report 出具审计报告 `?:{aOI
22.expert 专家 w2$ L;q
23.the board of directors 董事会 n2aUj(Zs=
24.knowledge of the entity‘ s business 了解被审计单位情况 [3irr0D7
l
25.assess material misstatement risks评估重大错报风险 r<]^.]3zj
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 SdufI_'B
27.a general knowledge of ————- 初步了解―――的情况 PazWMmI
28.a more knowledge of—————— 进一步了解的情况 d+Mogku2
29.the prior year‘s working papers 以前年度工作底稿 &WCVdZK:
30.minutes of meeting 会议纪要 :wzbD,/M
31.business risks 经营风险 **AJFc
32.appropriateness 适当性 %jUZc:06
33.accounting estimate 会计估计 wV-N\5!r%H
34.management representations 管理层声明 57 Vn-
35.going concern assumption 持续经营假设 =M
{&g
36.audit plan 审计计划 1
>_$O|dE
37.significant audit areas 重点审计领域 sS)tSt{C
38.error 错误 -Hi_g@i*XW
39.fraud舞弊 ABE
EJQ
40.modified or additional procedures 修改或追加审计程序 WOYZ
41.misappropriation of assets 侵占资产 F0m[ls$
42.transactions without substance 虚假交易 C _W]3
43.unusual pressures 异常压力 7DW-brd
44.the suspected noncompliance 涉嫌存在违法行为 9<Zm}PE32
45.materialiy 重要性 .>`7d=KT
46.exceed the materiality level 超过重要性水平 ( ^=kV?<
47.approach the materiality level 接近重要性水平 PzjIM!>
48.an acceptably low level 可接受水平 PVKq&Q?
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 U:/_T>f%
50.misstatements or omissions 错报或漏报 2}{[J
51.aggregate 总计 Z\-Gr
2k
52.subsequent events 期后事项 D-e^b'l
53.adjust the financial statements 调整财务报表 EY1L5Ba.
54.perform additional audit procedures 实施追加的审计程序 6{Bvl[mhI
55.audit risk 审计风险 e mq%"
;.
56.detection risk 检查风险 =0@ o(#gM
57.inappropriate audit opinion 不适当的审计意见 p8y<
:8I
58.material misstatement 重大的错报 sx9[#6~{Y
59.tolerable misstatement 可容忍错报 'u[cT$
60.the acceptable level of detection risk 可接受的检查风险 d{^K8T3
61.assessed level of material misstatement risk 重大错报风险的评估水平 <
Lrd(b;
62.simall business 小规模企业 H]lD*3b
63.accounting system 会计系统 ~ "~uXNd
64.test of control 控制测试 F fzY3r+
65.walk-through test 穿行测试
wZ8LY;
66.communication 沟通 _i"[m(ABj1
67.flow chart 流程图 {.,y v>%
68.reperformance of internal control 重新执行 ,g)9ZP.F
69.audit evidence 审计证据 Z}O0DfT;
70.substantive procedures 实质性程序 Io;26F""
71.assertions 认定 <>1*1%m
72.esistence 存在 la!rg#)-X
73.occurrence 发生 j%0g*YI
74.completeness 完整性 %ye4FwkRy
75.rights and obligations 权利和义务 c_2kHT
76.valuation and allocation 计价和分摊 ,wra f#UdP
77.cutoff 截止 r,Pu-bhF
78.accuracy 准确性 HLt;1:b
79.classification 分类 hWu#}iN
80.inspection 检查 4gm(gY>[
81.supervision of counting 监盘 )&elr,b/y
82.observation 观察 [TpW$E0H
83.confirmation 函证 E?f*Z{~,
84.computation 计算 A7:W0Gg
85.analytical procedures 分析程序 K[|d7e
86.vouch 核对 2TC7${^9}J
87.trace 追查 "V_PWEi
88.audit sampling 审计抽样 Yc'7F7.<6
89.error 误差 ~oBSf+N
90.expected error 预期误差 7<ES&ls_
91.population 总体 g>R md[!/
92.sampling risk 抽样风险 }oTac
93.non- sampling risk 非抽样风险 [+y/qx79
94.sampling unit 抽样单位 u"n~9!G
95.statistical sampling 统计抽样 esEOV
$s}
96.tolerable error 可容忍误差 _^ @}LVv+E
97.the risk of under reliance 信赖不足风险 *SZ*S%oS3
98.the risk of over reliance 信赖过度风险 \+w -{"u$
99.the risk of incorrect rejection 误拒风险 CD0SXNi"zH
100. the risk of incorrect acceptance 误受风险 RT2a:3f
101.working trial balance 试算平衡表 Zj
JEjw
102.index and cross-referencing 索引和交叉索引 g'b)] Q
103.cash receipt 现金收入 \oGZM0j
104.cash disbursement 现金支出 ~#
~Kxh
105.bank statement 银行对账单 Ih95&HsdC
106.bank reconciliation 银行存款余额调节表 [! :.9
107.balance sheet date 资产负债表日 iyhB;s5Rgw
108.net realizable value 可变现净值 Om2
)$(
109.storeroom 仓库 STB=#z
110.sale invoice 销售发票 71w$i
4
111.price list 价目表 gasl%&
112.positive confirmation request 积极式询证函 MhB kr{8
113.negative confirmation request 消极式询证函 >!Y
I7)
114.purchase requisition 请购单
/m*vY`
115.receiving report 验收报告 $NWI_F4
116.gross margin 毛利 ^Q_0Zq^H
117.manufacturing overhead 制造费用 IV:Knh+
?
118.material requisition 领料单 x2TCw
119.inventory-taking 存货盘点 jX{lo
120.bond certificate 债券 cj<j*(ZZ
121.stock certificate 股票 lBTgI"n=eK
122.audit report 审计报告 AuU:613]W8
123.entity 被审计单位 gGdZ}9
124.addressee of the audit report 审计报告的收件人 6q8qq/h)
125.unqualified opinion 无保留意见 L+QEFQ:r5
126.qualified opinion 保留意见 XH2g:$
127.disclaimer of opinion 无法表示意见 TO)wjF_
128.adverse opinion 否定意见 e:.Xs
129 Auditors‘Report审计报告 p<6pmW3
130 internal audit内部审计 X;p,Wq#D'
131 public sector audit政府审计 +B'9!t4 2
账项基础审计accounting number-based audit (N43?i
v(
风险导向审计方法risk-oriented audit approach v1zJr6ra9