1.audit 审计 |:
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2.attestation p=405~
鉴证 ;=uHK'{
3.credibility F ^
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可信赖程度 \LM'KD pP_
4.audit of financial statements 财务报表审计 -,5g cD
5.agreed-upon procedures 执行商定程序 03rZz1
6.high levels of assurance 高水平保证 0U$6TDtmE
7.compilation 编制 )n0g6
8.reliability 可靠性 q2/Vt0aYx
9.relevance 相关性 pr;L~$JW
10.professional skepticism 职业谨慎
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11.objectivity 客观性 <D4)gRRo
12. professional competence 专业胜任能力 9:=a FP
13.Senior/CPA-in-charge 项目经理 5h20\b?=$
14.audit engagement letter 业务约定书 .vT'hu
15.recurring audit 连续审计 EO|
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16.the client 委托人 W
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17.change CPA 更换注册会计师 H!45w;,I
18.the existing CPA 现任注册会计师 aMz%H|/$
19.the successor CPA 后任注册会计师 ".w*_1G7U
20.the preceding CPA前任注册会计师 UT^t7MY#O
21.issue the audit report 出具审计报告 I1}{7-_t
22.expert 专家 *~:@xMa
23.the board of directors 董事会 }xdI{E1 q)
24.knowledge of the entity‘ s business 了解被审计单位情况
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25.assess material misstatement risks评估重大错报风险 %
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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 j?&FK
27.a general knowledge of ————- 初步了解―――的情况 [e&$4l IS
28.a more knowledge of—————— 进一步了解的情况 3\'.1p
29.the prior year‘s working papers 以前年度工作底稿 qc`_&!*D
30.minutes of meeting 会议纪要 3]c<7vdl
31.business risks 经营风险 %b!p{p
32.appropriateness 适当性 ?29
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33.accounting estimate 会计估计 {) .=G
34.management representations 管理层声明 J'7){C"G$
35.going concern assumption 持续经营假设 ucA6s:!={
36.audit plan 审计计划 iSsy_ |
37.significant audit areas 重点审计领域 *2>%>qu
38.error 错误
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39.fraud舞弊 Nq9(O#}
40.modified or additional procedures 修改或追加审计程序 $*@mxwMQ}
41.misappropriation of assets 侵占资产 #
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42.transactions without substance 虚假交易 -6H)GK14b
43.unusual pressures 异常压力 Xbu >8d?n
44.the suspected noncompliance 涉嫌存在违法行为 goHr#@
45.materialiy 重要性 }& 1_gn15
46.exceed the materiality level 超过重要性水平 %3C,jg
47.approach the materiality level 接近重要性水平 ]XP[tLYY
48.an acceptably low level 可接受水平 $9l3DJ
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 ;N/c 5+
50.misstatements or omissions 错报或漏报 5w1=j\oq
51.aggregate 总计 "1[N;|xa
52.subsequent events 期后事项 +"SBt}1
53.adjust the financial statements 调整财务报表 IC{>q3
54.perform additional audit procedures 实施追加的审计程序 ?`w ~1
55.audit risk 审计风险 Gpgi@
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56.detection risk 检查风险 Lv_6Mf(
57.inappropriate audit opinion 不适当的审计意见 ^iI^)
58.material misstatement 重大的错报 A+
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59.tolerable misstatement 可容忍错报 d-?~O~qD|!
60.the acceptable level of detection risk 可接受的检查风险 Ne#nSx5,
61.assessed level of material misstatement risk 重大错报风险的评估水平 nxH$$}9
62.simall business 小规模企业 I&cb5j]C
63.accounting system 会计系统 c/hml4
64.test of control 控制测试 z.jGVF4
65.walk-through test 穿行测试 F*NIs:3;
66.communication 沟通 d?S<h`{x
67.flow chart 流程图 $OUa3!U_!
68.reperformance of internal control 重新执行 >"Hj=?
69.audit evidence 审计证据 )*_YeT&w.
70.substantive procedures 实质性程序 8l}|.Q#--
71.assertions 认定 k5ZwGJ#r
72.esistence 存在 wo_FM
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73.occurrence 发生 yx}:Sgv%
74.completeness 完整性 Cn_Mz#Z
75.rights and obligations 权利和义务 J
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76.valuation and allocation 计价和分摊 gF%ad=xm
77.cutoff 截止 lLg23k{'
78.accuracy 准确性 2.NzB7c*CM
79.classification 分类 oZ8SEC"]
80.inspection 检查 >^jm7}+hb
81.supervision of counting 监盘 V3`*L
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82.observation 观察 PD$'xY|1=
83.confirmation 函证 >kB?C!\
84.computation 计算 (Q'XjN\#
85.analytical procedures 分析程序 R4v=i)A~Z
86.vouch 核对 c\x?k<=
87.trace 追查 Ny~;"n
88.audit sampling 审计抽样 M.128J+xfS
89.error 误差 mj,r@@k:=+
90.expected error 预期误差 vx
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91.population 总体 C )PN
92.sampling risk 抽样风险 6#K_Rg>.
93.non- sampling risk 非抽样风险 UtWoSFZ'o!
94.sampling unit 抽样单位 bk7miRIB
95.statistical sampling 统计抽样 Z@h]dU5%a
96.tolerable error 可容忍误差 S\ li<xl
97.the risk of under reliance 信赖不足风险 SKS[Lf
98.the risk of over reliance 信赖过度风险 "TxXrt%>A
99.the risk of incorrect rejection 误拒风险 Y Jv{Z^;M
100. the risk of incorrect acceptance 误受风险 eIEcj<f
101.working trial balance 试算平衡表 NT-du$!u
102.index and cross-referencing 索引和交叉索引 u.arkp
103.cash receipt 现金收入 0P)c)x5
104.cash disbursement 现金支出 0}b8S48|?
105.bank statement 银行对账单 KE^_09
106.bank reconciliation 银行存款余额调节表 svQDSi
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107.balance sheet date 资产负债表日 Uvuvr_IP
108.net realizable value 可变现净值 ~k
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109.storeroom 仓库 NH?s
110.sale invoice 销售发票 x##Iv|$
111.price list 价目表 p1&d@PF&&
112.positive confirmation request 积极式询证函 ,fNiZ
113.negative confirmation request 消极式询证函 ,~3 sba
114.purchase requisition 请购单 xCQ<G{;C
115.receiving report 验收报告 ypsCyDQK`
116.gross margin 毛利 Qvq
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117.manufacturing overhead 制造费用 Jsw<,uTD
118.material requisition 领料单 Bq _<v)M*
119.inventory-taking 存货盘点 WL7:22nSHa
120.bond certificate 债券 Zc"]Cv(
121.stock certificate 股票 q3I,3?_
122.audit report 审计报告 g\^(>Ouc
123.entity 被审计单位 !",@,$
124.addressee of the audit report 审计报告的收件人 ^ ]B&7\w"t
125.unqualified opinion 无保留意见 zxj!ihs<
126.qualified opinion 保留意见 VVf~
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127.disclaimer of opinion 无法表示意见 .N5"IY6>
128.adverse opinion 否定意见 9sRP8Nj|
129 Auditors‘Report审计报告
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130 internal audit内部审计 #AY+[+
131 public sector audit政府审计
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账项基础审计accounting number-based audit PffwNj/l
风险导向审计方法risk-oriented audit approach m t*v@'l.