1.audit 审计 N@o?b
2.attestation PG5- ;i/
鉴证 wt}9B[
3.credibility g\A
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可信赖程度 _+f+`]iM
4.audit of financial statements 财务报表审计 =;~I_)Pg1
5.agreed-upon procedures 执行商定程序 7XrfuG*L$
6.high levels of assurance 高水平保证 IputF<p
7.compilation 编制 iP~,n8W
8.reliability 可靠性 5wt TP ;P
9.relevance 相关性 >:sUL<p
10.professional skepticism 职业谨慎 %5Kq^]q;Y
11.objectivity 客观性 )4Q?aMm
12. professional competence 专业胜任能力 0Rxe~n1o
13.Senior/CPA-in-charge 项目经理 X+8B!F
14.audit engagement letter 业务约定书 u?+bW-D'd
15.recurring audit 连续审计 U
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16.the client 委托人 DR9: _
17.change CPA 更换注册会计师 T".]m7!
18.the existing CPA 现任注册会计师 DLPUqKL]
19.the successor CPA 后任注册会计师 !v#xb3"/
20.the preceding CPA前任注册会计师 [
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21.issue the audit report 出具审计报告 r4_eTrC,
22.expert 专家 kQdt}o])
23.the board of directors 董事会 )YW<" $s
24.knowledge of the entity‘ s business 了解被审计单位情况 ;a"q'5+Ne
25.assess material misstatement risks评估重大错报风险 Tn-C>=tR~%
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 T%U!jqI
27.a general knowledge of ————- 初步了解―――的情况 WUdKLx%F
28.a more knowledge of—————— 进一步了解的情况 l":c
29.the prior year‘s working papers 以前年度工作底稿 ~o3Hdd_#}N
30.minutes of meeting 会议纪要 W\*-xf|"d
31.business risks 经营风险 "T/>d%O1b
32.appropriateness 适当性
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33.accounting estimate 会计估计 i hL/n
34.management representations 管理层声明 "GT4s?6O
35.going concern assumption 持续经营假设 Z*{]
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36.audit plan 审计计划 uw\1b.r'B
37.significant audit areas 重点审计领域 Oq
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38.error 错误 Rxpn~QQ
39.fraud舞弊 "LhUxnll
40.modified or additional procedures 修改或追加审计程序 Tz&Y]#h_
41.misappropriation of assets 侵占资产 D8K-K]W@
42.transactions without substance 虚假交易 4tA_YIv
43.unusual pressures 异常压力 >/f_F6ay#
44.the suspected noncompliance 涉嫌存在违法行为 wl=61Mb
45.materialiy 重要性 S|AM9*k9
46.exceed the materiality level 超过重要性水平 UO`;&e-DB
47.approach the materiality level 接近重要性水平 3{Nbp
48.an acceptably low level 可接受水平 [ Mg8/Oy
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 y2HxP_s?P?
50.misstatements or omissions 错报或漏报 P'@<:S|
51.aggregate 总计 UQCo}vM
52.subsequent events 期后事项 T4e\0.If
53.adjust the financial statements 调整财务报表 5vzceQE}
54.perform additional audit procedures 实施追加的审计程序 ~0"p*?^
55.audit risk 审计风险
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56.detection risk 检查风险 #1'\.v
57.inappropriate audit opinion 不适当的审计意见 tU wRE|_
58.material misstatement 重大的错报 ~i'Nqe_
59.tolerable misstatement 可容忍错报 }'"Gr%jf(
60.the acceptable level of detection risk 可接受的检查风险 !H][LXB~H
61.assessed level of material misstatement risk 重大错报风险的评估水平 RNVbcd
62.simall business 小规模企业 S&nxo
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63.accounting system 会计系统 t5k!W7C
64.test of control 控制测试 >r/rc`Q
65.walk-through test 穿行测试 fpyz'
66.communication 沟通 Ko>&)%))$X
67.flow chart 流程图 ?VU(Pq*`
68.reperformance of internal control 重新执行 "ceed)(:
69.audit evidence 审计证据 MWk:sBCqr
70.substantive procedures 实质性程序 ^(}58
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71.assertions 认定 z(uZF3
72.esistence 存在 u),Qa=Wp
73.occurrence 发生 _:n b&B
74.completeness 完整性 q}Z3?W
75.rights and obligations 权利和义务 - "*r
76.valuation and allocation 计价和分摊 !33#. @[
77.cutoff 截止 Bc-yxjsw
78.accuracy 准确性 |xr%6 [Ff
79.classification 分类 B-.v0R`5
80.inspection 检查 c47")2/yO
81.supervision of counting 监盘 [
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82.observation 观察 W_O)~u8
83.confirmation 函证 V+-$jOh
84.computation 计算 /(I*,
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85.analytical procedures 分析程序 r9 y.i(j
86.vouch 核对 h5z)L
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87.trace 追查 nq}Q
88.audit sampling 审计抽样 xynw8;Y,
89.error 误差 g_*T?;!.U
90.expected error 预期误差 .UCt|> $
91.population 总体 `+lHeLz':
92.sampling risk 抽样风险 3LR p2(A
93.non- sampling risk 非抽样风险 !
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94.sampling unit 抽样单位 2g*J
95.statistical sampling 统计抽样 d
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96.tolerable error 可容忍误差 9n]|PEoAB
97.the risk of under reliance 信赖不足风险 bok.j
98.the risk of over reliance 信赖过度风险 O/%< }3Sq
99.the risk of incorrect rejection 误拒风险 PMs z`
100. the risk of incorrect acceptance 误受风险 ub0zJTFJ#
101.working trial balance 试算平衡表 $m1
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102.index and cross-referencing 索引和交叉索引 /il@`w;G
103.cash receipt 现金收入 WE}
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104.cash disbursement 现金支出 ;cQW sTfT
105.bank statement 银行对账单 gMWBu~;!
106.bank reconciliation 银行存款余额调节表 =6FUNvP#8
107.balance sheet date 资产负债表日 HWns.[
108.net realizable value 可变现净值 b/$km?R
109.storeroom 仓库 @4~=CV%j
110.sale invoice 销售发票 z@s5m
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111.price list 价目表 T[k4lM
112.positive confirmation request 积极式询证函 qpoV]#iW
113.negative confirmation request 消极式询证函 4Ph
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114.purchase requisition 请购单 c;f!!3&
115.receiving report 验收报告 P=N$qz$U
116.gross margin 毛利 v4Zb?
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117.manufacturing overhead 制造费用 q:>^ "P{
118.material requisition 领料单 ~Vh(6q.oT
119.inventory-taking 存货盘点 +@9gkPQQ-@
120.bond certificate 债券 TjWE_Bq]g
121.stock certificate 股票 4!62/df
122.audit report 审计报告 .%EL \2
123.entity 被审计单位 )'4P.>!!aQ
124.addressee of the audit report 审计报告的收件人 9 A,Z|q/z5
125.unqualified opinion 无保留意见 $lIWd
126.qualified opinion 保留意见 CF!Sa 6
127.disclaimer of opinion 无法表示意见 lA!"z~03*
128.adverse opinion 否定意见 RT/o$$
129 Auditors‘Report审计报告 :6 J +%(f
130 internal audit内部审计 vgIpj3u
131 public sector audit政府审计 ~8 H_u
账项基础审计accounting number-based audit P;ZU-G4@
风险导向审计方法risk-oriented audit approach #mR4fst