1.audit 审计 fN`Prs A
2.attestation BT:b&"AR[
鉴证 /0L]Pf;
3.credibility ^(*eo e
可信赖程度 ~LH).\V
4.audit of financial statements 财务报表审计 g6q[
I8
5.agreed-upon procedures 执行商定程序 $9@Z\0
6.high levels of assurance 高水平保证 P@etT8| V
7.compilation 编制 gYL#} ) g
8.reliability 可靠性 a/d8_(0
9.relevance 相关性 +C$wkx]
10.professional skepticism 职业谨慎 ^]LWcJ?"^!
11.objectivity 客观性 FN0<iL
12. professional competence 专业胜任能力 rp-.\Hl/a
13.Senior/CPA-in-charge 项目经理 wh]v{Fi'
14.audit engagement letter 业务约定书 ?.I1"C,#VJ
15.recurring audit 连续审计 ,=6;dT
16.the client 委托人 J<L"D/
17.change CPA 更换注册会计师 .v) A|{:2
18.the existing CPA 现任注册会计师 e~G IUwJ
19.the successor CPA 后任注册会计师 yX\~{%
20.the preceding CPA前任注册会计师 N[=R$1
\Z
21.issue the audit report 出具审计报告 X)Rh&ui
22.expert 专家 M4XU*piz
23.the board of directors 董事会 Mc|UD*Z
24.knowledge of the entity‘ s business 了解被审计单位情况 &'5j!
25.assess material misstatement risks评估重大错报风险 =HoA2,R)
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 xqVIw!J?/}
27.a general knowledge of ————- 初步了解―――的情况 6K.0dhl>`B
28.a more knowledge of—————— 进一步了解的情况 h*NBSvn
29.the prior year‘s working papers 以前年度工作底稿 i/DUB<>
p6
30.minutes of meeting 会议纪要 &-.2P!t
31.business risks 经营风险 CJLfpvV
32.appropriateness 适当性 g<4@5
OQKu
33.accounting estimate 会计估计 &ZPyZj
34.management representations 管理层声明 l;J B;0<s"
35.going concern assumption 持续经营假设 4H%Ai(F}_
36.audit plan 审计计划 DTV"~>@
37.significant audit areas 重点审计领域 {Pi]i?
38.error 错误 tw]Q5:6
39.fraud舞弊 ]+78
"(
40.modified or additional procedures 修改或追加审计程序 \ N]2V(v
41.misappropriation of assets 侵占资产 rcMSso2
42.transactions without substance 虚假交易 /`B:F5r
43.unusual pressures 异常压力 )6-!,D0 db
44.the suspected noncompliance 涉嫌存在违法行为 NHzhGg]
45.materialiy 重要性 >^KO5N-:4
46.exceed the materiality level 超过重要性水平 tsTCZ);(
47.approach the materiality level 接近重要性水平 U{.y X7
48.an acceptably low level 可接受水平 RC]-9gd3Q
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 <bOi }
50.misstatements or omissions 错报或漏报 zC\L-i>G
51.aggregate 总计 m:{IVvN_
52.subsequent events 期后事项 [,ns/*f3R
53.adjust the financial statements 调整财务报表 ^5*9BwH`
54.perform additional audit procedures 实施追加的审计程序 LZ*ZXFIg
55.audit risk 审计风险 ER$qL"H
U
56.detection risk 检查风险 1lQO`CmR6M
57.inappropriate audit opinion 不适当的审计意见 >*goDtTjp
58.material misstatement 重大的错报 ],ISWb
59.tolerable misstatement 可容忍错报 h}jE=T5Hc
60.the acceptable level of detection risk 可接受的检查风险 f+W %X
61.assessed level of material misstatement risk 重大错报风险的评估水平 3,-xk!W$L
62.simall business 小规模企业 },G5!3
63.accounting system 会计系统 9TbRrS09
64.test of control 控制测试 OuF%!~V
65.walk-through test 穿行测试 G$$y\e$
66.communication 沟通 q'[q]
67.flow chart 流程图 ;sn]Blpq
68.reperformance of internal control 重新执行 u IGeSd5B
69.audit evidence 审计证据 a@V`EEZ
70.substantive procedures 实质性程序 -mK;f$X
71.assertions 认定 +>S\.h
s4
72.esistence 存在 5ki<1{aVtZ
73.occurrence 发生 <mdHca
74.completeness 完整性 uMe]].04
75.rights and obligations 权利和义务 ;/g Bjp]H
76.valuation and allocation 计价和分摊 2^$Ha|
77.cutoff 截止 {]6Pd`-
78.accuracy 准确性 xF8^#J6>
79.classification 分类 gG6j>%y
80.inspection 检查 tjTnFP/=
81.supervision of counting 监盘 j>-O'CO
82.observation 观察 YRm6~c
83.confirmation 函证 Pwg?a
84.computation 计算 WvJidz?5
85.analytical procedures 分析程序 P4S]bPIp
86.vouch 核对 ;XXB^,
87.trace 追查 I[v6Y^{q
88.audit sampling 审计抽样 .8EaFEd
89.error 误差 NhYce>
90.expected error 预期误差 w5uOkz #
91.population 总体 J}'a|a@bk
92.sampling risk 抽样风险 T
cM;6h`
93.non- sampling risk 非抽样风险 soXIPf
94.sampling unit 抽样单位 VuWBWb?0Q
95.statistical sampling 统计抽样 sV`!4
u7%}
96.tolerable error 可容忍误差 sw^4h`^'
97.the risk of under reliance 信赖不足风险 NP^j5|A*"
98.the risk of over reliance 信赖过度风险 p,K]`pt=
99.the risk of incorrect rejection 误拒风险 84}Pu%
100. the risk of incorrect acceptance 误受风险 14
Toi
101.working trial balance 试算平衡表 2jiH&'@
102.index and cross-referencing 索引和交叉索引
Hlj_oDL
103.cash receipt 现金收入 T>2_ r6;
104.cash disbursement 现金支出 LaCVI
105.bank statement 银行对账单 BL^\"Xh$|
106.bank reconciliation 银行存款余额调节表 -)LiL
107.balance sheet date 资产负债表日 r?j2%M\
108.net realizable value 可变现净值 nWz7$O
109.storeroom 仓库 &
K.js
110.sale invoice 销售发票 E6Uiw]3
111.price list 价目表 (AI
4a+
112.positive confirmation request 积极式询证函 r#X6jU
113.negative confirmation request 消极式询证函 LX2Re
]&
114.purchase requisition 请购单 fS#I?!*}
115.receiving report 验收报告 Cl>{vSN
116.gross margin 毛利 {\
62c;.
117.manufacturing overhead 制造费用 ]]^eIjg>a6
118.material requisition 领料单 &kp`1kv":
119.inventory-taking 存货盘点 n/Fx2QC{
120.bond certificate 债券 =)mA.j}E2
121.stock certificate 股票 O; #qG/b1
122.audit report 审计报告 QDdH5EfY
123.entity 被审计单位 x>TIQU=\
124.addressee of the audit report 审计报告的收件人 ZD;1{
125.unqualified opinion 无保留意见 ?hh#@61
126.qualified opinion 保留意见 2{;~Bgd
127.disclaimer of opinion 无法表示意见 DO{Lj#@
128.adverse opinion 否定意见 /fDXO;tN
129 Auditors‘Report审计报告 :.bBV]6q
130 internal audit内部审计 w1J%%//(h
131 public sector audit政府审计 ;\48Q;
账项基础审计accounting number-based audit
V
krjs0
风险导向审计方法risk-oriented audit approach 7Z[6_WD3