1.audit 审计 @;tfHoXD
2.attestation Lr D@QBT
鉴证 SXZ9+<\
3.credibility )/%5f{+}
可信赖程度 (pd$?
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4.audit of financial statements 财务报表审计 "H).2{3(x
5.agreed-upon procedures 执行商定程序 wuA?t
6.high levels of assurance 高水平保证 0^gY4qx[u
7.compilation 编制 X<}}DZSu a
8.reliability 可靠性 JRo/ HY+
9.relevance 相关性 3@Mh* \;\b
10.professional skepticism 职业谨慎 /oHCV0!0
11.objectivity 客观性 &Y=0 0
12. professional competence 专业胜任能力 n jWe^
13.Senior/CPA-in-charge 项目经理 5b7(^T^K
14.audit engagement letter 业务约定书 dHXe2rTE;&
15.recurring audit 连续审计 >ep<W<b
16.the client 委托人 {:K
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17.change CPA 更换注册会计师 Iz09O:ER
18.the existing CPA 现任注册会计师 >8"Svt$
19.the successor CPA 后任注册会计师 |(z{)yWbC[
20.the preceding CPA前任注册会计师 %7 bd}sJ#
21.issue the audit report 出具审计报告 3-
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22.expert 专家 BsIF3sS#9
23.the board of directors 董事会 wW@e#:
24.knowledge of the entity‘ s business 了解被审计单位情况 {,Q )D$i
25.assess material misstatement risks评估重大错报风险 lD0-S0i
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 :rVR{,pL
27.a general knowledge of ————- 初步了解―――的情况 FOsd{Fw
28.a more knowledge of—————— 进一步了解的情况 -[L\:'Gp5
29.the prior year‘s working papers 以前年度工作底稿 7 H
30.minutes of meeting 会议纪要 T,pr&1]Lw
31.business risks 经营风险 e$Ds2%SaT
32.appropriateness 适当性 UhDQl%&He
33.accounting estimate 会计估计 n[iwi
34.management representations 管理层声明 #ODP+>-IjB
35.going concern assumption 持续经营假设 {fR\yWkt?
36.audit plan 审计计划 CUI3^;&S
37.significant audit areas 重点审计领域 J[ Gpd
38.error 错误
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39.fraud舞弊 #c^]p/
40.modified or additional procedures 修改或追加审计程序 iWf+wC|
41.misappropriation of assets 侵占资产 szsVk#p
42.transactions without substance 虚假交易 2d[q5p
43.unusual pressures 异常压力 ,=u;1
44.the suspected noncompliance 涉嫌存在违法行为 73cb1kfPd
45.materialiy 重要性 sN[}B{+
46.exceed the materiality level 超过重要性水平 j~-N2b6z
47.approach the materiality level 接近重要性水平 2X@9o4_4q
48.an acceptably low level 可接受水平 6VGY4j}:(
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 o72r `2
50.misstatements or omissions 错报或漏报 XHk"nbj
51.aggregate 总计 Z@0tZ^V{
52.subsequent events 期后事项 Ek)drt7cy
53.adjust the financial statements 调整财务报表 +;KUL6
54.perform additional audit procedures 实施追加的审计程序 5~[7|Y
55.audit risk 审计风险 m^3x%ENZ
56.detection risk 检查风险 5^g*
57.inappropriate audit opinion 不适当的审计意见 w.?4}'DK
58.material misstatement 重大的错报 MYS`@%ZV#k
59.tolerable misstatement 可容忍错报 90Ki.K 0
60.the acceptable level of detection risk 可接受的检查风险 H
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61.assessed level of material misstatement risk 重大错报风险的评估水平 ="voJgvw
62.simall business 小规模企业 Z=a%)Ki?Ag
63.accounting system 会计系统 oe*1jR_J`[
64.test of control 控制测试 R.^]{ 5
65.walk-through test 穿行测试 _re# b?
66.communication 沟通 `}Zqmfs
67.flow chart 流程图 )UKX\nD"0
68.reperformance of internal control 重新执行 QoZV6
69.audit evidence 审计证据 *:n~j9V-
70.substantive procedures 实质性程序 =0ZRGp
71.assertions 认定 #rkq
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72.esistence 存在 /+Z*)q+SbT
73.occurrence 发生 V"YeF:I
74.completeness 完整性 PILpWhjL$9
75.rights and obligations 权利和义务 ~Gu$EqQ
76.valuation and allocation 计价和分摊 JsJP%'^/R
77.cutoff 截止 #r'MfTr
78.accuracy 准确性 '=_(fa,
79.classification 分类 cRT'?w`}
80.inspection 检查 &i5@4,p y9
81.supervision of counting 监盘 f{P1.?a
82.observation 观察 k>($[;k|b
83.confirmation 函证 5#DMizv6
84.computation 计算 eYUb>M)
85.analytical procedures 分析程序 1h$?,
86.vouch 核对 ) E^S+ps
87.trace 追查 PQ&*(G
88.audit sampling 审计抽样 aK_5@8+ZD
89.error 误差 b#_RZ
90.expected error 预期误差 Hl$W+e|tj
91.population 总体 =:]ps<Qx
92.sampling risk 抽样风险 r<vMp'u
93.non- sampling risk 非抽样风险 CP7dn
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94.sampling unit 抽样单位 }DhqzKl
95.statistical sampling 统计抽样 X8)k'h
96.tolerable error 可容忍误差 y :;.r:
97.the risk of under reliance 信赖不足风险 =
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98.the risk of over reliance 信赖过度风险
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99.the risk of incorrect rejection 误拒风险 )2[)11J9t
100. the risk of incorrect acceptance 误受风险 W"NI^OX
101.working trial balance 试算平衡表 A=<7*E
102.index and cross-referencing 索引和交叉索引 ALMsF2H
103.cash receipt 现金收入 -<#)
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104.cash disbursement 现金支出 \&Yn)|!
105.bank statement 银行对账单 !.vyzCJTzB
106.bank reconciliation 银行存款余额调节表 IoDT
107.balance sheet date 资产负债表日 G2`z?);1b
108.net realizable value 可变现净值 ,2M}qs"P7G
109.storeroom 仓库 !d72f8@9
110.sale invoice 销售发票 Uy?jVPL
111.price list 价目表 J,Sa7jv[
112.positive confirmation request 积极式询证函
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113.negative confirmation request 消极式询证函 luoQ#1F?sl
114.purchase requisition 请购单 !&:=sA
115.receiving report 验收报告 ^ij0<*ca9
116.gross margin 毛利 *vb"mB
117.manufacturing overhead 制造费用 0S{23L4C
118.material requisition 领料单 CWdsOS=
119.inventory-taking 存货盘点 U=n7R
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120.bond certificate 债券 *&_*G~>D
121.stock certificate 股票 NqD]p{>Y
122.audit report 审计报告 Rc1j^S;>
123.entity 被审计单位 J K/{IkF
124.addressee of the audit report 审计报告的收件人 N~)-\T:ap
125.unqualified opinion 无保留意见 =D1
126.qualified opinion 保留意见 Q}AZkZ
127.disclaimer of opinion 无法表示意见 .6wPpL G?{
128.adverse opinion 否定意见 -XBZ1q
129 Auditors‘Report审计报告 2zC4nF)>O
130 internal audit内部审计 iWCYK7c@.-
131 public sector audit政府审计 NEq_!!/sF
账项基础审计accounting number-based audit z
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风险导向审计方法risk-oriented audit approach 82LE9<4A