1.audit 审计 dn42'(p@G
2.attestation N@'l:N'f4
鉴证 i[.7 8K-s
3.credibility U~7{q
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可信赖程度 EXW?)_pg
4.audit of financial statements 财务报表审计 TOP,]N/F
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5.agreed-upon procedures 执行商定程序 k{Y\YG%b
6.high levels of assurance 高水平保证 9~K>c
7.compilation 编制 P$ b5o
8.reliability 可靠性 "J}B
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9.relevance 相关性 rfgsas{F
10.professional skepticism 职业谨慎 Pq-@waH3
11.objectivity 客观性 T2|<YJ=
12. professional competence 专业胜任能力 Bv*VNfUm
13.Senior/CPA-in-charge 项目经理 vu*{+YpH
14.audit engagement letter 业务约定书 I(j{D>v
15.recurring audit 连续审计 R[vX+d!7
16.the client 委托人 0f+]I=1\
17.change CPA 更换注册会计师 <0l:B;3
18.the existing CPA 现任注册会计师 v )2yR~J
19.the successor CPA 后任注册会计师 FO]f 4@
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 oc-o>H
22.expert 专家 kY4h-oZ
23.the board of directors 董事会 5*B'e{C
24.knowledge of the entity‘ s business 了解被审计单位情况 x<d ew
25.assess material misstatement risks评估重大错报风险 @k:@mzB7R
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 %$_?%X0=t
27.a general knowledge of ————- 初步了解―――的情况 ]8cD, NS
28.a more knowledge of—————— 进一步了解的情况 D[YdPg@-
29.the prior year‘s working papers 以前年度工作底稿 4h}\K
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30.minutes of meeting 会议纪要 0r&FH$
31.business risks 经营风险 DAMw(
32.appropriateness 适当性 X0$?$ta
33.accounting estimate 会计估计 wmP[\^c%$j
34.management representations 管理层声明 98{n6$\
35.going concern assumption 持续经营假设 dftX$TS
36.audit plan 审计计划
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37.significant audit areas 重点审计领域 &(x>J:b
38.error 错误 k5
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39.fraud舞弊 '@QK<!%,
40.modified or additional procedures 修改或追加审计程序 dsK^-e6:5
41.misappropriation of assets 侵占资产 !) d
42.transactions without substance 虚假交易 ,
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43.unusual pressures 异常压力 _B}QS"A
44.the suspected noncompliance 涉嫌存在违法行为 ~~ty9;KYL
45.materialiy 重要性 U!nNT==
46.exceed the materiality level 超过重要性水平 k@9q5lu;T
47.approach the materiality level 接近重要性水平 6HVGqx
48.an acceptably low level 可接受水平 t{ridA}
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 vZSwX@0
50.misstatements or omissions 错报或漏报 ]
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51.aggregate 总计 rN {5^+w
52.subsequent events 期后事项 @oMl^UYM=
53.adjust the financial statements 调整财务报表 6y@o[=m
54.perform additional audit procedures 实施追加的审计程序 wqXo]dX
55.audit risk 审计风险 Q
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56.detection risk 检查风险 wmX * n'l
57.inappropriate audit opinion 不适当的审计意见 KH[Oq
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58.material misstatement 重大的错报 _ 1\H{x
59.tolerable misstatement 可容忍错报 .noY[P8i
60.the acceptable level of detection risk 可接受的检查风险 C2
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61.assessed level of material misstatement risk 重大错报风险的评估水平 V4%7Xj
62.simall business 小规模企业 TrHUM4
63.accounting system 会计系统 K5d>{c
64.test of control 控制测试 Vao3D8
65.walk-through test 穿行测试 Bq\WG=
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66.communication 沟通 ?kc,}
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67.flow chart 流程图 (Z>vbi%
68.reperformance of internal control 重新执行 ?vP}#N!=d
69.audit evidence 审计证据 LoS%FI
70.substantive procedures 实质性程序 z#olKBs
71.assertions 认定 5kj=Y]9\I
72.esistence 存在 EPeV1$
73.occurrence 发生 *>Zq79TG
74.completeness 完整性 rP&.`m88n
75.rights and obligations 权利和义务 a^9}ceu?
76.valuation and allocation 计价和分摊 qI gb;=V
77.cutoff 截止 HG})VPBa
78.accuracy 准确性 DzvGR)>/
79.classification 分类 `"E<%$|ZQy
80.inspection 检查 }nNCgH
81.supervision of counting 监盘 e&="5.ik
82.observation 观察 EF'U`\gX
83.confirmation 函证 |Iq\ZX%q
84.computation 计算 mv9@Az9
85.analytical procedures 分析程序 7ZpU -':
86.vouch 核对 -M?s<R
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87.trace 追查 <F5x}i~(C
88.audit sampling 审计抽样 knu>{a}
89.error 误差 q^kOyA.
90.expected error 预期误差
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91.population 总体 ?-PW$p
92.sampling risk 抽样风险 Qc"UTvq
93.non- sampling risk 非抽样风险 &1Idv}@!
94.sampling unit 抽样单位 nSV
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95.statistical sampling 统计抽样 ;(9q, )
96.tolerable error 可容忍误差 sBu- \P#
97.the risk of under reliance 信赖不足风险 'd=B{7k@
98.the risk of over reliance 信赖过度风险 L[ 7Aa"R
99.the risk of incorrect rejection 误拒风险 HA(G q
100. the risk of incorrect acceptance 误受风险 9.$k^|~
101.working trial balance 试算平衡表 S4(lC%$|
102.index and cross-referencing 索引和交叉索引
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103.cash receipt 现金收入 Ea[K$NC)#
104.cash disbursement 现金支出 ZZ{
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105.bank statement 银行对账单 H!dg(d^
106.bank reconciliation 银行存款余额调节表 q%GlS=o"
107.balance sheet date 资产负债表日 XQL]I$?
108.net realizable value 可变现净值 Qa=v }d-O
109.storeroom 仓库 &p#.m"Oon
110.sale invoice 销售发票 Ucz`^}+
111.price list 价目表 2q.J1:lW
112.positive confirmation request 积极式询证函 ,v+~vXO&\
113.negative confirmation request 消极式询证函 '}NQ`\k
114.purchase requisition 请购单 3)+}2
115.receiving report 验收报告 =;^#5dpt$
116.gross margin 毛利
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117.manufacturing overhead 制造费用 8!{F6DG
118.material requisition 领料单 zHvG3Ed@
119.inventory-taking 存货盘点 }*I:0"WH
120.bond certificate 债券 .#y.:Pb|e
121.stock certificate 股票 Y5Jrkr)k
122.audit report 审计报告 %) 8 UyZG
123.entity 被审计单位 |/-H:\5
124.addressee of the audit report 审计报告的收件人 v-mhqhb
125.unqualified opinion 无保留意见 7 xm>+(
126.qualified opinion 保留意见 p$
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127.disclaimer of opinion 无法表示意见 ;y"quJ'O
128.adverse opinion 否定意见 X8 (,
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129 Auditors‘Report审计报告 4r'f/s8"#
130 internal audit内部审计 I&O}U|l06
131 public sector audit政府审计 !B &%!06
账项基础审计accounting number-based audit }<hyW9
风险导向审计方法risk-oriented audit approach (\<