1.audit 审计 ([VV%ovZ
2.attestation y{a$y}7#X
鉴证 *cg(
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3.credibility ?
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可信赖程度 R1W}dRE}
4.audit of financial statements 财务报表审计 <JwX_\?ln
5.agreed-upon procedures 执行商定程序
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6.high levels of assurance 高水平保证 `O8b1-1q~
7.compilation 编制 :aIN9;
8.reliability 可靠性 }/,CbKi,+
9.relevance 相关性 'XUKN/.
10.professional skepticism 职业谨慎 q(5+xSg"gK
11.objectivity 客观性 kzS=g|_
12. professional competence 专业胜任能力 DK&h
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13.Senior/CPA-in-charge 项目经理 T4;T6 9j;,
14.audit engagement letter 业务约定书 =
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15.recurring audit 连续审计 =_8Tp~j
16.the client 委托人 GBC*>Y
17.change CPA 更换注册会计师 5]1h8PW!Y
18.the existing CPA 现任注册会计师
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19.the successor CPA 后任注册会计师 x)_@9ldYv
20.the preceding CPA前任注册会计师 LN_OD5gZ
21.issue the audit report 出具审计报告 0J8K9rP;z
22.expert 专家 nB ". '=
23.the board of directors 董事会 :9|W#d{o
24.knowledge of the entity‘ s business 了解被审计单位情况 !"TZ:"VZU
25.assess material misstatement risks评估重大错报风险 ^R$'eG 4L?
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 JkA|Qdj~Mr
27.a general knowledge of ————- 初步了解―――的情况 *}):<nB$^
28.a more knowledge of—————— 进一步了解的情况 Gj /3kS~@
29.the prior year‘s working papers 以前年度工作底稿 3?s ?XAh
30.minutes of meeting 会议纪要 Y3ZK%OyPR
31.business risks 经营风险 sF+=KH
32.appropriateness 适当性 #9LzY
33.accounting estimate 会计估计 d'9:$!oz
34.management representations 管理层声明 BD#.-xWV
35.going concern assumption 持续经营假设 cDXsi#Raj
36.audit plan 审计计划 (,xZGa
37.significant audit areas 重点审计领域 :Ld!mRZF
38.error 错误 d=]U_+
39.fraud舞弊 ]> Y/r-!
40.modified or additional procedures 修改或追加审计程序 lKEa)KF[
41.misappropriation of assets 侵占资产 mEuHl>
42.transactions without substance 虚假交易 8S;CFyT\n
43.unusual pressures 异常压力 '7im
44.the suspected noncompliance 涉嫌存在违法行为 xqHL
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45.materialiy 重要性 :'r6TVDW
46.exceed the materiality level 超过重要性水平 wp.TfKxw
47.approach the materiality level 接近重要性水平 %E27.$E_
48.an acceptably low level 可接受水平 ?&l)W~S
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 b]]N{: I
50.misstatements or omissions 错报或漏报 e^$j5jV
51.aggregate 总计 y$tX-9U
52.subsequent events 期后事项 lg1PE7
53.adjust the financial statements 调整财务报表 &4$oudn
54.perform additional audit procedures 实施追加的审计程序 W%!@QY;E(
55.audit risk 审计风险 !|m9|
56.detection risk 检查风险 .
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57.inappropriate audit opinion 不适当的审计意见 swpnuuC-
58.material misstatement 重大的错报 >AI<60/<
59.tolerable misstatement 可容忍错报 []&(D_e"
60.the acceptable level of detection risk 可接受的检查风险 =<<3Pkv7@
61.assessed level of material misstatement risk 重大错报风险的评估水平 #cwCocw
62.simall business 小规模企业 u=qPzmywt
63.accounting system 会计系统 q3'o|pp
64.test of control 控制测试 H*W):j}8
65.walk-through test 穿行测试 ?Cci:Lin
66.communication 沟通 f8:$G.}i
67.flow chart 流程图 Eb.;^=x
68.reperformance of internal control 重新执行 7
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69.audit evidence 审计证据 04y!\
70.substantive procedures 实质性程序 8HoP(+?
71.assertions 认定 wy4q[$.4v
72.esistence 存在 s=EiH
73.occurrence 发生 3^G96]E
74.completeness 完整性 S@:B6](D$
75.rights and obligations 权利和义务 amB@N6*
76.valuation and allocation 计价和分摊 Ds5NAp:x
77.cutoff 截止 v29G:YQe
78.accuracy 准确性 pX<a2FP
79.classification 分类 BGjb`U#%3
80.inspection 检查 {(vOt '
81.supervision of counting 监盘 H|+tC=]4IZ
82.observation 观察 BQjam+u6
83.confirmation 函证 u+% tPe
84.computation 计算 =2oUZjA
85.analytical procedures 分析程序 6d{j0?mM
86.vouch 核对 mpef]
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87.trace 追查 ^&:'NR
88.audit sampling 审计抽样 Ob(leL>ow
89.error 误差 b4
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90.expected error 预期误差 .u< U:*
91.population 总体 }h~'AM
92.sampling risk 抽样风险 3B,QJ&
93.non- sampling risk 非抽样风险 _9
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94.sampling unit 抽样单位 cztS]dcf>~
95.statistical sampling 统计抽样 \X@IkL$r
96.tolerable error 可容忍误差 XU#,Bu{
97.the risk of under reliance 信赖不足风险 <7gMl
98.the risk of over reliance 信赖过度风险 b]`^KTYK
99.the risk of incorrect rejection 误拒风险 dp^N_9$cdO
100. the risk of incorrect acceptance 误受风险 dB`b9)Tk0z
101.working trial balance 试算平衡表 cTj~lO6
102.index and cross-referencing 索引和交叉索引 La}o(7=s
103.cash receipt 现金收入 Y(GW0\<
104.cash disbursement 现金支出 piu0^vEEH
105.bank statement 银行对账单 oO:LG%q
106.bank reconciliation 银行存款余额调节表 HtzMDGV<
107.balance sheet date 资产负债表日 M1uP\Sa
108.net realizable value 可变现净值 # ,P(isEZ"
109.storeroom 仓库 >0T3'/k<H
110.sale invoice 销售发票 h3h8lt_|
111.price list 价目表 D9ywg/Q91
112.positive confirmation request 积极式询证函 #'NY}6cb$
113.negative confirmation request 消极式询证函 A[ 1)!e
114.purchase requisition 请购单 .! j#3J..u
115.receiving report 验收报告 2k3 z'RLG
116.gross margin 毛利 ]h
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117.manufacturing overhead 制造费用 WOH9%xv
118.material requisition 领料单 {Tx 3$eU
119.inventory-taking 存货盘点 n^6TP'r
120.bond certificate 债券 @}G|R\2P
121.stock certificate 股票 3"B+xbe=
122.audit report 审计报告 +UaO<L
123.entity 被审计单位 &enlAV'#)O
124.addressee of the audit report 审计报告的收件人 <`mOU}0)
125.unqualified opinion 无保留意见 u<
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126.qualified opinion 保留意见 g*r/u;
127.disclaimer of opinion 无法表示意见 QX/]gX
128.adverse opinion 否定意见 Nz @8
129 Auditors‘Report审计报告 7xR|_+%~K
130 internal audit内部审计 $9m5bQcV
131 public sector audit政府审计 ={xq
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账项基础审计accounting number-based audit g _x\T
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风险导向审计方法risk-oriented audit approach J/gQQ.s