1.audit 审计 z(d@!Cd
2.attestation =`[08
鉴证
H_m(7@=
3.credibility K)~ m{
可信赖程度 *,5V;7O
R
4.audit of financial statements 财务报表审计 rCi7q]_
5.agreed-upon procedures 执行商定程序 _fha9`
6.high levels of assurance 高水平保证 (g
xCP3
7.compilation 编制 r/'9@oM
8.reliability 可靠性 )$Xd#bzD|
9.relevance 相关性 2ikY.Xi6
10.professional skepticism 职业谨慎 !c[(#g
11.objectivity 客观性 Da*=uW9
12. professional competence 专业胜任能力 zOD5a=[1
13.Senior/CPA-in-charge 项目经理 |E-/b6G
14.audit engagement letter 业务约定书 +gqtW86
15.recurring audit 连续审计 -FV$Sne
16.the client 委托人 2%U)y;$m2
17.change CPA 更换注册会计师 )QEvV:\
18.the existing CPA 现任注册会计师 azR<Y_tw
19.the successor CPA 后任注册会计师 P1)f-:;
20.the preceding CPA前任注册会计师 g^@Kx5O\
21.issue the audit report 出具审计报告 By(:%=.
22.expert 专家 l4?o0;:
)
23.the board of directors 董事会 %5V!Fdb
24.knowledge of the entity‘ s business 了解被审计单位情况 sE@t$'=
25.assess material misstatement risks评估重大错报风险 tgK$}#.*
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 x*&
OvI/o
27.a general knowledge of ————- 初步了解―――的情况 eWzD'3h^
28.a more knowledge of—————— 进一步了解的情况 cZI )lX
29.the prior year‘s working papers 以前年度工作底稿 n0g,r/
30.minutes of meeting 会议纪要 La9v97H:
31.business risks 经营风险 s `fIeP
32.appropriateness 适当性 ln%xp)t
33.accounting estimate 会计估计 Dw{rjK\TT'
34.management representations 管理层声明 T`KH7y|bv
35.going concern assumption 持续经营假设 c9imfA+e
36.audit plan 审计计划 yep`~``_
37.significant audit areas 重点审计领域 FJKW=1=,
38.error 错误 /3->TS
39.fraud舞弊 E;$)Oz
40.modified or additional procedures 修改或追加审计程序 }[XzM/t
41.misappropriation of assets 侵占资产 "@U9'rKx
42.transactions without substance 虚假交易 =KqcWN3k
43.unusual pressures 异常压力 T.O^40y
44.the suspected noncompliance 涉嫌存在违法行为 P5/K?I~/So
45.materialiy 重要性 S'M=P_-7
46.exceed the materiality level 超过重要性水平 Fq/?0B8
47.approach the materiality level 接近重要性水平 Sp$~)f'
48.an acceptably low level 可接受水平 KD?~ hpg
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 T)wc{C9w
50.misstatements or omissions 错报或漏报 XzI c<81Z
51.aggregate 总计 0jCYOl
52.subsequent events 期后事项 #R$d6N[H
53.adjust the financial statements 调整财务报表 v(
D{_
54.perform additional audit procedures 实施追加的审计程序 Gc2sY 0
55.audit risk 审计风险 ^]c
/hb|X
56.detection risk 检查风险 W$LaXytmak
57.inappropriate audit opinion 不适当的审计意见 BE. v+'c"
58.material misstatement 重大的错报 U">J$M@
59.tolerable misstatement 可容忍错报 RK?b/9y
60.the acceptable level of detection risk 可接受的检查风险 x)0g31 49
61.assessed level of material misstatement risk 重大错报风险的评估水平 It'hmwu#
62.simall business 小规模企业 vw=OGjT_>m
63.accounting system 会计系统 }@MOkj
64.test of control 控制测试 nM:e<`r
65.walk-through test 穿行测试 pFi.?|6"
66.communication 沟通 @w&VI6
67.flow chart 流程图 OJ8 ac6cJ
68.reperformance of internal control 重新执行 D>M
a3g
69.audit evidence 审计证据 -y]\;pbZ0
70.substantive procedures 实质性程序 _[;>V*?zp5
71.assertions 认定 0VC8'6S_k
72.esistence 存在 ?8[,0l:|
73.occurrence 发生 p\I,P2on
74.completeness 完整性 58\rl G
75.rights and obligations 权利和义务 tiG=KHK%o
76.valuation and allocation 计价和分摊 z`UL)W
77.cutoff 截止 &ywAzGV{s
78.accuracy 准确性 -=BQVJ_dK{
79.classification 分类 h(]aP<49L
80.inspection 检查 Kp?
):6
81.supervision of counting 监盘 ixF
'-
82.observation 观察 -1).'aJ^
83.confirmation 函证 *y[i~{7:
84.computation 计算 GJz
d4kj
85.analytical procedures 分析程序 xc)A`(g
86.vouch 核对 2RXU75VY
87.trace 追查 {<0=y#@u
88.audit sampling 审计抽样 j`jF{k b
89.error 误差 ^ FNvVbK|`
90.expected error 预期误差 19-|.9m(
91.population 总体 O8:$sei$
92.sampling risk 抽样风险 3YT>3f!\
93.non- sampling risk 非抽样风险 ~]X4ru5,4
94.sampling unit 抽样单位 QX}O{LQR
95.statistical sampling 统计抽样 ~EJVlji
96.tolerable error 可容忍误差 2w)[1s[
97.the risk of under reliance 信赖不足风险 $YuVM
98.the risk of over reliance 信赖过度风险 -o c@$*t
99.the risk of incorrect rejection 误拒风险 =4`#OQ&g
100. the risk of incorrect acceptance 误受风险 lZoy(kdc
101.working trial balance 试算平衡表 1{@f:~
v?
102.index and cross-referencing 索引和交叉索引 /V@~Vlww
103.cash receipt 现金收入 #\9sCnb
104.cash disbursement 现金支出 0'u2xe
105.bank statement 银行对账单 ',GWH:B
106.bank reconciliation 银行存款余额调节表 o,l 3j|1
107.balance sheet date 资产负债表日 yZ?|u57
108.net realizable value 可变现净值 tlhYk=yq
109.storeroom 仓库 mlC_E)Ed5
110.sale invoice 销售发票 BR\3
ij
111.price list 价目表 {pJ{UJKv?
112.positive confirmation request 积极式询证函 ={&}8VA
113.negative confirmation request 消极式询证函 +~~FfIzf#
114.purchase requisition 请购单 I2G4j/c=z
115.receiving report 验收报告 UeNa
116.gross margin 毛利 ]BAM _
117.manufacturing overhead 制造费用 g/H:`J
118.material requisition 领料单 qK}4r5U
119.inventory-taking 存货盘点 3^p<Wx
120.bond certificate 债券 CZ2&9Vb9I
121.stock certificate 股票 i,HafY
122.audit report 审计报告 tXj28sh$
123.entity 被审计单位 p.{9OrH(4
124.addressee of the audit report 审计报告的收件人 aD
yHIh8
125.unqualified opinion 无保留意见 yEYlQ= [#
126.qualified opinion 保留意见 +
3+^J
?N
127.disclaimer of opinion 无法表示意见 qRXQL"Pe_l
128.adverse opinion 否定意见 L,!3
129 Auditors‘Report审计报告 3`y9V2&b
130 internal audit内部审计 0*?/s\>PS;
131 public sector audit政府审计 -]8cw#y
0A
账项基础审计accounting number-based audit Y@)iPK@z
风险导向审计方法risk-oriented audit approach 3SbtN3