1.audit 审计 =w<VT%
2.attestation jX|=n.#q
鉴证 g8yN%)[
3.credibility (5;D7zdA
可信赖程度 ?mOg@) wx
4.audit of financial statements 财务报表审计 Bp0bY9xLg_
5.agreed-upon procedures 执行商定程序 X&\o{w9%
6.high levels of assurance 高水平保证 5
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7.compilation 编制 iMWW%@U^=
8.reliability 可靠性 ~tNY"{OV#
9.relevance 相关性 \n@V-b
10.professional skepticism 职业谨慎 +{6`F1MO
11.objectivity 客观性 b~W)S/wF$P
12. professional competence 专业胜任能力
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13.Senior/CPA-in-charge 项目经理 y`b\;kd
14.audit engagement letter 业务约定书 S+FQa7k
15.recurring audit 连续审计 E&%jeR
16.the client 委托人 ;i9>}]6
17.change CPA 更换注册会计师 O3ZM:,.
18.the existing CPA 现任注册会计师 <bdyAUeFw
19.the successor CPA 后任注册会计师 +Pw,Nl\KD
20.the preceding CPA前任注册会计师 ~Oh=
21.issue the audit report 出具审计报告 /p$=Cg[K
22.expert 专家 ]xR4->eix
23.the board of directors 董事会 @xJCn}`Zj
24.knowledge of the entity‘ s business 了解被审计单位情况 Q>IH``1*e
25.assess material misstatement risks评估重大错报风险 .&chdVcxyS
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 ycjJbL(.
27.a general knowledge of ————- 初步了解―――的情况 E!@/N E\-
28.a more knowledge of—————— 进一步了解的情况 WW3
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29.the prior year‘s working papers 以前年度工作底稿 ,xj3w#`zaf
30.minutes of meeting 会议纪要 S$K}v,8.sr
31.business risks 经营风险 k ZK//YN#
32.appropriateness 适当性 DVzssPg
33.accounting estimate 会计估计 x(vai1CrdH
34.management representations 管理层声明 s$3`X(Pn
35.going concern assumption 持续经营假设 tzNaw %\
36.audit plan 审计计划 %uEtQh[
37.significant audit areas 重点审计领域 VV\Xb31J
38.error 错误
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39.fraud舞弊 fqX~xp
40.modified or additional procedures 修改或追加审计程序 Bhx<g&|j
41.misappropriation of assets 侵占资产 gV.f*E1C
42.transactions without substance 虚假交易 &>V/X{>$`K
43.unusual pressures 异常压力 1C'P)f28
44.the suspected noncompliance 涉嫌存在违法行为 8;8YA1
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45.materialiy 重要性 wDZ
46.exceed the materiality level 超过重要性水平 V{FE [v_
47.approach the materiality level 接近重要性水平 3d
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48.an acceptably low level 可接受水平 u0'i!@795
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 mo*'"/
50.misstatements or omissions 错报或漏报 *pK lA&_
51.aggregate 总计 p6[#f96^u
52.subsequent events 期后事项 `#=fA
53.adjust the financial statements 调整财务报表 CfY7<o1>
54.perform additional audit procedures 实施追加的审计程序 0T1ko,C!,e
55.audit risk 审计风险 t]r7cA
56.detection risk 检查风险 C{)HlOW
57.inappropriate audit opinion 不适当的审计意见 Y.9~Bo<<r
58.material misstatement 重大的错报 yP%o0n/"x
59.tolerable misstatement 可容忍错报 W[
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60.the acceptable level of detection risk 可接受的检查风险 rV~T>x
61.assessed level of material misstatement risk 重大错报风险的评估水平 jjX%$Hr
62.simall business 小规模企业 1
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63.accounting system 会计系统 -HN%B?}. x
64.test of control 控制测试 -^Rb7 g-
65.walk-through test 穿行测试 yFi6jN#~
66.communication 沟通 k}-]W@UCa?
67.flow chart 流程图 UE
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68.reperformance of internal control 重新执行 RZe#|k+
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69.audit evidence 审计证据 fZ{&dslg
70.substantive procedures 实质性程序 [='p!7z
71.assertions 认定 ?n&$m
72.esistence 存在 Li
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73.occurrence 发生 0w'|d@*wV
74.completeness 完整性 ;n`
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75.rights and obligations 权利和义务 FXeV6zfrE
76.valuation and allocation 计价和分摊 -$OD }5ku#
77.cutoff 截止 +!Q!m 3/I
78.accuracy 准确性 #TIX_ RXh
79.classification 分类 u2\+?`Ox
80.inspection 检查 R|$[U
81.supervision of counting 监盘 /<6ywLD
82.observation 观察
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83.confirmation 函证 N:OD0m%`)
84.computation 计算 e/ WBgiLw
85.analytical procedures 分析程序 erXy>H[;
86.vouch 核对 %
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87.trace 追查 'qdg:_L"
88.audit sampling 审计抽样 H/pcXj
89.error 误差 6#fOCr;f7
90.expected error 预期误差 q%DVDq( z
91.population 总体 1Jl{1;c
92.sampling risk 抽样风险 K q/~T7Ru
93.non- sampling risk 非抽样风险 >H)^6sJ;%b
94.sampling unit 抽样单位 G&.d)NfE
95.statistical sampling 统计抽样 /z..5r^,ZZ
96.tolerable error 可容忍误差 tK*%8I\s
97.the risk of under reliance 信赖不足风险 0Y[*lM-
98.the risk of over reliance 信赖过度风险 IvFR <n
99.the risk of incorrect rejection 误拒风险 Gee~>:_Q{J
100. the risk of incorrect acceptance 误受风险 m**0rpA
101.working trial balance 试算平衡表 y-%nJD$
102.index and cross-referencing 索引和交叉索引 fVG$8tB
103.cash receipt 现金收入 4 |FRg
104.cash disbursement 现金支出 )\D2\1e(c
105.bank statement 银行对账单 7Nd*,DV_
106.bank reconciliation 银行存款余额调节表 3Ca
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107.balance sheet date 资产负债表日 L7s>su|c(
108.net realizable value 可变现净值 A S`2=w
109.storeroom 仓库 g'KzdG`O0
110.sale invoice 销售发票 *Ao2j;
111.price list 价目表 /SbSID_a
112.positive confirmation request 积极式询证函 ]bs+:
113.negative confirmation request 消极式询证函 ESn6D@"
114.purchase requisition 请购单 z~BD(FDI
115.receiving report 验收报告 j.<:00<
116.gross margin 毛利 (D0C#<4P
117.manufacturing overhead 制造费用 1XqIPiXJ
118.material requisition 领料单 S@9w'upd
119.inventory-taking 存货盘点 txj wZ_p
120.bond certificate 债券 ;R/k2^uF
121.stock certificate 股票 >_&~!Y.Z=
122.audit report 审计报告 }Q!h ov
123.entity 被审计单位 lr-12-D%-
124.addressee of the audit report 审计报告的收件人 TNyK@~#m
125.unqualified opinion 无保留意见 qUifw @
126.qualified opinion 保留意见 di"C]" ;
127.disclaimer of opinion 无法表示意见 Jq=00fcT+
128.adverse opinion 否定意见 g@<sU0B
129 Auditors‘Report审计报告
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130 internal audit内部审计 @YEw^J~
131 public sector audit政府审计 yJF 2
账项基础审计accounting number-based audit c:3@[nF
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风险导向审计方法risk-oriented audit approach yT[Lzv#