1.audit 审计 _4 c
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2.attestation id?h >g
鉴证 5{$LsL
3.credibility )!tK[K?5
可信赖程度 !a$ D4(`v
4.audit of financial statements 财务报表审计 )#F]G$51r
5.agreed-upon procedures 执行商定程序 %7g:}O$
6.high levels of assurance 高水平保证 )J?{+3
7.compilation 编制 E\; ikX&1
8.reliability 可靠性 moVbw`T
9.relevance 相关性
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10.professional skepticism 职业谨慎 `<[6YH_
11.objectivity 客观性 N$[$;Fm:
12. professional competence 专业胜任能力 p\{-t84n
13.Senior/CPA-in-charge 项目经理 yz2Ci0Dwy
14.audit engagement letter 业务约定书 ^*~;k|;
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15.recurring audit 连续审计 ]59i>
16.the client 委托人 Blq8H"3!:
17.change CPA 更换注册会计师 Zf7&._y.
18.the existing CPA 现任注册会计师 ,7XtH>2s
19.the successor CPA 后任注册会计师 2DD:~Tbi
20.the preceding CPA前任注册会计师 kM`l
21.issue the audit report 出具审计报告 .d/:30Y
22.expert 专家 ) _ I,KEe
23.the board of directors 董事会 Z!0]/ mCE8
24.knowledge of the entity‘ s business 了解被审计单位情况 ASPy
25.assess material misstatement risks评估重大错报风险 D
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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 ,
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27.a general knowledge of ————- 初步了解―――的情况 kF7V.m/~o
28.a more knowledge of—————— 进一步了解的情况 a}S
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29.the prior year‘s working papers 以前年度工作底稿 )bx_;9Y{
30.minutes of meeting 会议纪要 c#N<"cy>
31.business risks 经营风险 U}SXJH&&E
32.appropriateness 适当性 6dAEM;$_Z
33.accounting estimate 会计估计 ?X?&~3iD%
34.management representations 管理层声明 fJZp?e"
35.going concern assumption 持续经营假设 g]UBZ33y
36.audit plan 审计计划 Vx_rc%'
37.significant audit areas 重点审计领域 1y^K/.5-
38.error 错误 L!_ZY
39.fraud舞弊 Z`3ufXPNlO
40.modified or additional procedures 修改或追加审计程序 V#ev-\k}@
41.misappropriation of assets 侵占资产 '&;yT[
42.transactions without substance 虚假交易 }bU8G '
43.unusual pressures 异常压力 V0nn4dVO
44.the suspected noncompliance 涉嫌存在违法行为 7k
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45.materialiy 重要性 v}^5
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46.exceed the materiality level 超过重要性水平 aAu>Tn86D.
47.approach the materiality level 接近重要性水平 *c[2C
48.an acceptably low level 可接受水平
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49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 r3rxC&
50.misstatements or omissions 错报或漏报 juBw5U<
51.aggregate 总计 @5)
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52.subsequent events 期后事项 :ug4g6;#H0
53.adjust the financial statements 调整财务报表 9dh>l!2
54.perform additional audit procedures 实施追加的审计程序 X}P$emr7
55.audit risk 审计风险
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56.detection risk 检查风险 VCy5JH
57.inappropriate audit opinion 不适当的审计意见 *]J dHO
58.material misstatement 重大的错报 UueD(T;p
59.tolerable misstatement 可容忍错报 ~tB;@e
60.the acceptable level of detection risk 可接受的检查风险 +MK6z
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61.assessed level of material misstatement risk 重大错报风险的评估水平 =OJ;0 /$6
62.simall business 小规模企业 4;`Bj:.
63.accounting system 会计系统 ^BZkHAp
64.test of control 控制测试 %=j3jj[
65.walk-through test 穿行测试 <*H^(0
66.communication 沟通 >*twTlb{
67.flow chart 流程图 }G$]LWgQx
68.reperformance of internal control 重新执行 :"0J=>PH:
69.audit evidence 审计证据
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70.substantive procedures 实质性程序 1G~S|,8p
71.assertions 认定 h?\2_s
72.esistence 存在
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73.occurrence 发生 =\ )IaZ
74.completeness 完整性 Rd+P,PO
75.rights and obligations 权利和义务 !e#xx]v3
76.valuation and allocation 计价和分摊 hM@\RPsY
77.cutoff 截止 mxwdugr`
78.accuracy 准确性 \F, DA"K_
79.classification 分类 y%]8'q$
80.inspection 检查 ~`Qko-a&
81.supervision of counting 监盘 y?[snrK G
82.observation 观察 NkxCs
83.confirmation 函证 64Gi8|P
84.computation 计算 m8+(%>+7
85.analytical procedures 分析程序
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86.vouch 核对 O\;= V`z-
87.trace 追查 P];JKE%
88.audit sampling 审计抽样 >zY \Llv
89.error 误差 ~c{:DM
90.expected error 预期误差 09M;}4ev&7
91.population 总体
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92.sampling risk 抽样风险 H'RL62!
93.non- sampling risk 非抽样风险 0BkV/v1Uc
94.sampling unit 抽样单位 /7$mxtB5%L
95.statistical sampling 统计抽样 !Q-wdzsp?
96.tolerable error 可容忍误差 4aZCFdc
97.the risk of under reliance 信赖不足风险 ?3sT"r_d@
98.the risk of over reliance 信赖过度风险 dTEJ=d40
99.the risk of incorrect rejection 误拒风险 NnxM3*
100. the risk of incorrect acceptance 误受风险 bm&87
101.working trial balance 试算平衡表 -7'#2P<)
102.index and cross-referencing 索引和交叉索引 Kn+=lCk
103.cash receipt 现金收入 #`tD1T{;
104.cash disbursement 现金支出 `NwdbKX
105.bank statement 银行对账单 8dT'xuch
106.bank reconciliation 银行存款余额调节表 MBk"KF
107.balance sheet date 资产负债表日 P#GD?FUc
108.net realizable value 可变现净值 4YbC(f
109.storeroom 仓库 hN`gB#N3
110.sale invoice 销售发票 1TqF6`;+
111.price list 价目表 d+z[\i
112.positive confirmation request 积极式询证函 FyD.>ot7M
113.negative confirmation request 消极式询证函 c|wCKn}`
114.purchase requisition 请购单 X<
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115.receiving report 验收报告 ]>:^d%n,}
116.gross margin 毛利 x;$|#]+
117.manufacturing overhead 制造费用 ucg$Ed
118.material requisition 领料单 m^!Sv?hV
119.inventory-taking 存货盘点 MM#cLw
120.bond certificate 债券 ~
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121.stock certificate 股票 eVnbRT2y&
122.audit report 审计报告
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123.entity 被审计单位 rb_Z5T
124.addressee of the audit report 审计报告的收件人 l%"`{
125.unqualified opinion 无保留意见 ui.'^F<
126.qualified opinion 保留意见 5S/>l_od$2
127.disclaimer of opinion 无法表示意见 H$!-f>Rxa
128.adverse opinion 否定意见 !Cj(A"uqY
129 Auditors‘Report审计报告 @vH2Vydu
130 internal audit内部审计 *d*oS7
131 public sector audit政府审计 t/:w1rw
账项基础审计accounting number-based audit 2tr
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风险导向审计方法risk-oriented audit approach +80 2`eax