1.audit 审计 $CQwBsYb=
2.attestation U*qK*"k
鉴证 w_z^5\u0
3.credibility 'bY|$\I
可信赖程度 BorfEv} SN
4.audit of financial statements 财务报表审计 ! 4^L $
5.agreed-upon procedures 执行商定程序 z7l;|T
6.high levels of assurance 高水平保证
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7.compilation 编制 }~\].I6
8.reliability 可靠性 <,]CVo
9.relevance 相关性 1^H<
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10.professional skepticism 职业谨慎
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11.objectivity 客观性 kmwrv -W
12. professional competence 专业胜任能力 kAQ\t?`x
13.Senior/CPA-in-charge 项目经理 q@RY.&mgW
14.audit engagement letter 业务约定书 n`I
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15.recurring audit 连续审计 7i|hlk;
16.the client 委托人 RWh}?vs_
17.change CPA 更换注册会计师 Kn9=a -b?,
18.the existing CPA 现任注册会计师 C;:1CK
19.the successor CPA 后任注册会计师 S,<.!v 57
20.the preceding CPA前任注册会计师 \tw#pk
21.issue the audit report 出具审计报告 :
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22.expert 专家 tL4]6u
23.the board of directors 董事会 A'AWuj\r2R
24.knowledge of the entity‘ s business 了解被审计单位情况 >0;"qT
25.assess material misstatement risks评估重大错报风险 ? Ge*~d
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 K/.hJ
27.a general knowledge of ————- 初步了解―――的情况 )'I<xx'
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28.a more knowledge of—————— 进一步了解的情况 v,.n/@s|X
29.the prior year‘s working papers 以前年度工作底稿 _~#C $-T
30.minutes of meeting 会议纪要 Mp@(/
31.business risks 经营风险 my\oC^/9
32.appropriateness 适当性 2.&V
33.accounting estimate 会计估计 {^19.F
34.management representations 管理层声明 -{amzyvLE
35.going concern assumption 持续经营假设 yNMwd.r[
36.audit plan 审计计划 [\M?8R$)
37.significant audit areas 重点审计领域 .L TFa.jxA
38.error 错误 Ug'nr
39.fraud舞弊 jeuNTDjeL
40.modified or additional procedures 修改或追加审计程序 i$ZpoM
41.misappropriation of assets 侵占资产 Zz*mf+
42.transactions without substance 虚假交易 9kg>)ty@
43.unusual pressures 异常压力 |`D5XRVbi
44.the suspected noncompliance 涉嫌存在违法行为 ib=^tK
45.materialiy 重要性 ^l2d?v8
46.exceed the materiality level 超过重要性水平 /t 6u
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47.approach the materiality level 接近重要性水平 P;91C'T-x
48.an acceptably low level 可接受水平 pYvF}8
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 \,#4+&4b
50.misstatements or omissions 错报或漏报 T^H ) lC#R
51.aggregate 总计 mS;Q8Crh
52.subsequent events 期后事项 3\l9Sf=M|
53.adjust the financial statements 调整财务报表 Hf]}OvT>Z
54.perform additional audit procedures 实施追加的审计程序 C%o/
55.audit risk 审计风险 Q+js2?7^
56.detection risk 检查风险 "7g8 d
57.inappropriate audit opinion 不适当的审计意见 tZBE& :l
58.material misstatement 重大的错报 \^W?
59.tolerable misstatement 可容忍错报 A(sx5Ynp
60.the acceptable level of detection risk 可接受的检查风险 hahD.P<
61.assessed level of material misstatement risk 重大错报风险的评估水平 p~;z"Z
62.simall business 小规模企业 T`<k4ur
63.accounting system 会计系统 7XC}C+
64.test of control 控制测试 [
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65.walk-through test 穿行测试 EBE>&{%$^
66.communication 沟通 _q4dgi z
67.flow chart 流程图 _^sSI<&m
68.reperformance of internal control 重新执行 K>JU/(
69.audit evidence 审计证据 q'-l;
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70.substantive procedures 实质性程序 qvE[_1QCc
71.assertions 认定 1`J
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72.esistence 存在 NbMH@6%E
73.occurrence 发生 L#MxB|fcr
74.completeness 完整性 mpJ_VS`
75.rights and obligations 权利和义务 Y$5v3E\uc
76.valuation and allocation 计价和分摊 c@{^3V##T
77.cutoff 截止 )
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78.accuracy 准确性
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79.classification 分类 m`0{j1K
80.inspection 检查 ]`U?<9~Ob
81.supervision of counting 监盘 BqA wo
82.observation 观察 R,Uy3N
83.confirmation 函证 %ycT}Lu
84.computation 计算 \V\ET
85.analytical procedures 分析程序 BnY|t2r
86.vouch 核对 ,(?4T~
87.trace 追查 zq>"a&Y,
88.audit sampling 审计抽样 BrmFwXLP"
89.error 误差 ?^GsR[-x
90.expected error 预期误差 (?wKBUi
91.population 总体 <[??\YOc
92.sampling risk 抽样风险
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93.non- sampling risk 非抽样风险 .f<,H+ m^
94.sampling unit 抽样单位 >(J!8*7
95.statistical sampling 统计抽样 .y/?~+N^
96.tolerable error 可容忍误差 hpKc_|u
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97.the risk of under reliance 信赖不足风险 D)$k{v#~
98.the risk of over reliance 信赖过度风险 Z'M@DY/fdK
99.the risk of incorrect rejection 误拒风险 DuZ]g#
100. the risk of incorrect acceptance 误受风险 +/8?+1E ^
101.working trial balance 试算平衡表 Ykq }9
102.index and cross-referencing 索引和交叉索引
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103.cash receipt 现金收入 vv_?ip:t
104.cash disbursement 现金支出 \K=
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105.bank statement 银行对账单 ZI]K+jza
106.bank reconciliation 银行存款余额调节表 oK[,xqyA
107.balance sheet date 资产负债表日 $\H46Ji
108.net realizable value 可变现净值 ?%n9g)>Yej
109.storeroom 仓库 $
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110.sale invoice 销售发票 K?eo)|4)DB
111.price list 价目表 +T;qv
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112.positive confirmation request 积极式询证函 l8li@K
113.negative confirmation request 消极式询证函 ew~FN
114.purchase requisition 请购单 0M.[) @
115.receiving report 验收报告 t":>O0>cz
116.gross margin 毛利 t')I c6.?i
117.manufacturing overhead 制造费用 B}T72!a
118.material requisition 领料单 %uMsXa
119.inventory-taking 存货盘点 :/Zh[Q@EG
120.bond certificate 债券 `/iN%ZKum
121.stock certificate 股票 yU`IyaazZ
122.audit report 审计报告 c3mlO[(
123.entity 被审计单位 ,PAKPX9v_F
124.addressee of the audit report 审计报告的收件人 B-zt(HG
125.unqualified opinion 无保留意见 0$
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126.qualified opinion 保留意见 94/}@<d-=
127.disclaimer of opinion 无法表示意见 Dne&YVF9V
128.adverse opinion 否定意见 pc>R|~J{2
129 Auditors‘Report审计报告 EaL+}/q&
130 internal audit内部审计 jlZNANR3
131 public sector audit政府审计 yV`vu/3K
账项基础审计accounting number-based audit
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风险导向审计方法risk-oriented audit approach VW/1[?HG5