1.audit 审计 uFFC.w
2.attestation DH:9iX '
鉴证 Y[W]YPs
3.credibility :c(#03w*C
可信赖程度 gZ=$bR
4.audit of financial statements 财务报表审计 ;Pvnhy
5.agreed-upon procedures 执行商定程序 3A\Z]L
6.high levels of assurance 高水平保证 @@=,bO
7.compilation 编制 2m9qg-W
8.reliability 可靠性
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9.relevance 相关性 Mo4c8wp&SM
10.professional skepticism 职业谨慎 n2Q?sV;m
11.objectivity 客观性 NWj4U3x
12. professional competence 专业胜任能力 gl!ht@;>ak
13.Senior/CPA-in-charge 项目经理 3;R`_#t+
14.audit engagement letter 业务约定书 |7!B k$(vA
15.recurring audit 连续审计 f4vdJ5pV
16.the client 委托人 >2NsBS(
17.change CPA 更换注册会计师 j?VHR$
18.the existing CPA 现任注册会计师 ^=qV)j
19.the successor CPA 后任注册会计师 >L$9fn/J
20.the preceding CPA前任注册会计师 W9{y1,G9
21.issue the audit report 出具审计报告 V>ZDJW"G!
22.expert 专家 EF;B)y=
23.the board of directors 董事会 boZ/*+t
24.knowledge of the entity‘ s business 了解被审计单位情况 ?"@SxM~\
25.assess material misstatement risks评估重大错报风险 WN o
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26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 BL%3[JQ
27.a general knowledge of ————- 初步了解―――的情况 m;PTO$--
28.a more knowledge of—————— 进一步了解的情况 IG~
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29.the prior year‘s working papers 以前年度工作底稿 2FGCf} ,
30.minutes of meeting 会议纪要 3M>y.MS
31.business risks 经营风险 &?k`rF9
32.appropriateness 适当性 !>Q{co'
33.accounting estimate 会计估计 y8]vl;88yY
34.management representations 管理层声明 ^UyN)eX
35.going concern assumption 持续经营假设 'Z nJdj
36.audit plan 审计计划 l!ZzJ&
37.significant audit areas 重点审计领域 !"'@c
38.error 错误 K]&GSro
39.fraud舞弊 lE3&8~2
40.modified or additional procedures 修改或追加审计程序 4}]In/yA
41.misappropriation of assets 侵占资产 Z1wfy\9c8
42.transactions without substance 虚假交易 }{v0}-~@
43.unusual pressures 异常压力 Z 2lX^z
44.the suspected noncompliance 涉嫌存在违法行为 @9\E
45.materialiy 重要性 E cd~H+
46.exceed the materiality level 超过重要性水平 ,.&D{$1W
47.approach the materiality level 接近重要性水平 =
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48.an acceptably low level 可接受水平 fqn;,!D?9
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 >uE<-klv
50.misstatements or omissions 错报或漏报 Ah
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51.aggregate 总计 @"m+9ZY
52.subsequent events 期后事项 @FN1o4&3
53.adjust the financial statements 调整财务报表 x( rl|o
54.perform additional audit procedures 实施追加的审计程序 <XzRRCYQ
55.audit risk 审计风险 )7Oj
56.detection risk 检查风险 lT'V=,Y
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57.inappropriate audit opinion 不适当的审计意见 uC2 5pH"
58.material misstatement 重大的错报 Z-aB[hE
59.tolerable misstatement 可容忍错报 dCzS f4:
60.the acceptable level of detection risk 可接受的检查风险 q'jInwY|x
61.assessed level of material misstatement risk 重大错报风险的评估水平 q2M%AvR
62.simall business 小规模企业 P+,YWp
63.accounting system 会计系统 ppO!v?
64.test of control 控制测试 wL&[Vi_j{
65.walk-through test 穿行测试 Ex{;&UWm
66.communication 沟通 mHNqzdaa
67.flow chart 流程图 _;-b ZH
68.reperformance of internal control 重新执行 q4Y'yp`?K;
69.audit evidence 审计证据 l
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70.substantive procedures 实质性程序 XL(2Qk
71.assertions 认定 IOl0=+p
72.esistence 存在 1c`Yn:H^
73.occurrence 发生 d)0 hAdh
74.completeness 完整性 TaZlfe5z
75.rights and obligations 权利和义务 ,MD>Jx|
76.valuation and allocation 计价和分摊 2-:` lrVd
77.cutoff 截止 5=;'LWXCJ
78.accuracy 准确性 MU1T="N^+
79.classification 分类 u<HJFGLzI
80.inspection 检查 h5[.G!
81.supervision of counting 监盘 'A/f>W
82.observation 观察 {tnhP^C3>
83.confirmation 函证 UDb
84.computation 计算 U"K%ip:Wd
85.analytical procedures 分析程序 ]kH8T'
86.vouch 核对 ?$b*)<
87.trace 追查 5NMju!/
88.audit sampling 审计抽样 x!UGLL]_M
89.error 误差 a1ai?},
90.expected error 预期误差 X&,a=#C^
91.population 总体 ak(P<OC-
92.sampling risk 抽样风险 &I/C^/F&
93.non- sampling risk 非抽样风险 N ^H
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94.sampling unit 抽样单位 S?Uvt?
95.statistical sampling 统计抽样 Ft8ii|-
96.tolerable error 可容忍误差 g+=f=5I3
97.the risk of under reliance 信赖不足风险 7] 17?s]t,
98.the risk of over reliance 信赖过度风险 {|tMN,Z
99.the risk of incorrect rejection 误拒风险 F/D/1w^ iR
100. the risk of incorrect acceptance 误受风险 /fxv^C82yv
101.working trial balance 试算平衡表 ;*
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102.index and cross-referencing 索引和交叉索引 AaJz3oncJ
103.cash receipt 现金收入 1i
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104.cash disbursement 现金支出 !r+SE
105.bank statement 银行对账单 ,
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106.bank reconciliation 银行存款余额调节表 d'p@[1/
107.balance sheet date 资产负债表日 <2PO3w?Z
108.net realizable value 可变现净值 Yk5Cyq
109.storeroom 仓库 #:nds,
110.sale invoice 销售发票 TzsNhrU{
111.price list 价目表 k7bfgb
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112.positive confirmation request 积极式询证函 BEii:05
113.negative confirmation request 消极式询证函 1!2,K ot
114.purchase requisition 请购单 L%4Do*V&
115.receiving report 验收报告 9K#U<Q0b'
116.gross margin 毛利 Tc;j)_C)
117.manufacturing overhead 制造费用 A<cnIUW
118.material requisition 领料单 n}q/:|c
119.inventory-taking 存货盘点 )n$RHt+:>
120.bond certificate 债券
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121.stock certificate 股票 4+au6ABy
122.audit report 审计报告 ],Y+|uX->
123.entity 被审计单位 WSV% Oy3V
124.addressee of the audit report 审计报告的收件人 %<'
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125.unqualified opinion 无保留意见 )}T0SGY
126.qualified opinion 保留意见 Su[f"2oR
127.disclaimer of opinion 无法表示意见 UC?i>HsJrX
128.adverse opinion 否定意见 > ^d+;~Q;
129 Auditors‘Report审计报告 Gu
K!<-Oz"
130 internal audit内部审计 hgF4PdO1e
131 public sector audit政府审计 'U4@Sax,
账项基础审计accounting number-based audit = k>ygD_
风险导向审计方法risk-oriented audit approach mV'^4by