1.audit 审计 ;U tEHvE*
2.attestation `
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鉴证 :
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3.credibility 0}kvuuR
可信赖程度 .OW5R*
4.audit of financial statements 财务报表审计 \j
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5.agreed-upon procedures 执行商定程序 s1%2({wP
6.high levels of assurance 高水平保证 !+UXu]kA
7.compilation 编制 >A6PH*x
8.reliability 可靠性 NLgeBLB
9.relevance 相关性 C<^
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10.professional skepticism 职业谨慎 &Dp&
11.objectivity 客观性 [a^<2V!vMn
12. professional competence 专业胜任能力 F[v^43-^_
13.Senior/CPA-in-charge 项目经理 +@@( C9
14.audit engagement letter 业务约定书 'P&r^V\~(/
15.recurring audit 连续审计 9/#b1NGv
16.the client 委托人 >Bm>/%2
17.change CPA 更换注册会计师 >Mm.MNU
18.the existing CPA 现任注册会计师 l,b_'
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19.the successor CPA 后任注册会计师 j_zy"8Y{
20.the preceding CPA前任注册会计师
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21.issue the audit report 出具审计报告 &(x>J:b
22.expert 专家 k5
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23.the board of directors 董事会 '@QK<!%,
24.knowledge of the entity‘ s business 了解被审计单位情况 "(+aWvb
25.assess material misstatement risks评估重大错报风险 AZJ|.mV q
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 _B}QS"A
27.a general knowledge of ————- 初步了解―――的情况 N71^ I"@HH
28.a more knowledge of—————— 进一步了解的情况 ]zvOM^l~
29.the prior year‘s working papers 以前年度工作底稿 UyNP:q:
30.minutes of meeting 会议纪要 % <%r
31.business risks 经营风险 "KY]2v.
32.appropriateness 适当性 P[Vf$ q<
33.accounting estimate 会计估计 _xP@kN~
34.management representations 管理层声明 =D 5!Xq'|
35.going concern assumption 持续经营假设 .d4&s7n0
36.audit plan 审计计划 MY&?*pV)
37.significant audit areas 重点审计领域 LyNur8 Zi
38.error 错误 7H[.o~\
39.fraud舞弊 kf)s3I/`(
40.modified or additional procedures 修改或追加审计程序 rV
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41.misappropriation of assets 侵占资产 xz/G$7q7
42.transactions without substance 虚假交易 (L<G=XC
43.unusual pressures 异常压力 F2=#\
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44.the suspected noncompliance 涉嫌存在违法行为 lWU? R
45.materialiy 重要性 X=JAyxY
46.exceed the materiality level 超过重要性水平 7^h*rL9
47.approach the materiality level 接近重要性水平 /Dk`?
48.an acceptably low level 可接受水平 QVR-`d/
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 vmtmiN8;d
50.misstatements or omissions 错报或漏报 8O^z{Yh7
51.aggregate 总计 n]wZ7z
52.subsequent events 期后事项 "&kXAwe
53.adjust the financial statements 调整财务报表 w6k^
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54.perform additional audit procedures 实施追加的审计程序 /9C>{29x!
55.audit risk 审计风险 A^ry|4`3(
56.detection risk 检查风险 PF;`mdi-,
57.inappropriate audit opinion 不适当的审计意见 [#2z=Xg
58.material misstatement 重大的错报 {Hxziyv~Y(
59.tolerable misstatement 可容忍错报 5kj=Y]9\I
60.the acceptable level of detection risk 可接受的检查风险 EPeV1$
61.assessed level of material misstatement risk 重大错报风险的评估水平 ns8I_H
62.simall business 小规模企业 u O~MT7~[X
63.accounting system 会计系统 \OF"hPq
64.test of control 控制测试 #!M;4~Sfx
65.walk-through test 穿行测试 }9&~
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66.communication 沟通 |F>'7JJJ
67.flow chart 流程图 eN
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68.reperformance of internal control 重新执行 }Q>??~mVl
69.audit evidence 审计证据 =ThacZHb8
70.substantive procedures 实质性程序 :B4X/
71.assertions 认定 ?u M2|Nk
72.esistence 存在 9=MxuBl
73.occurrence 发生 WAh{*$Rpl
74.completeness 完整性 @1 )][r-7
75.rights and obligations 权利和义务 G]fx
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76.valuation and allocation 计价和分摊 N6S}u@{J~N
77.cutoff 截止 l'(7p`?
78.accuracy 准确性 +t;j5\HS
79.classification 分类 V8J!8=2
80.inspection 检查 *ps")?tlC
81.supervision of counting 监盘 EWoGdH|
82.observation 观察 jQ?6I1o
83.confirmation 函证 p%y|w
84.computation 计算 ;(9q, )
85.analytical procedures 分析程序 sBu- \P#
86.vouch 核对 'd=B{7k@
87.trace 追查 |=4imM7
88.audit sampling 审计抽样 Zo36jSrCL
89.error 误差 l8ZzKb-
90.expected error 预期误差 S4(lC%$|
91.population 总体
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92.sampling risk 抽样风险 Ea[K$NC)#
93.non- sampling risk 非抽样风险 ZZ{
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94.sampling unit 抽样单位 H!dg(d^
95.statistical sampling 统计抽样 q%GlS=o"
96.tolerable error 可容忍误差 dJd(m&.|N
97.the risk of under reliance 信赖不足风险 elm]e2)F
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 [CJr8Qn
100. the risk of incorrect acceptance 误受风险 2p|[yZ
101.working trial balance 试算平衡表 JN-wToOF
102.index and cross-referencing 索引和交叉索引 q~:k[@`.
103.cash receipt 现金收入 ~!a~ -:#
104.cash disbursement 现金支出 ue{0X\[P<
105.bank statement 银行对账单 3 ]}wZY0
106.bank reconciliation 银行存款余额调节表 $17utJ58
107.balance sheet date 资产负债表日 hbv>Jjd
108.net realizable value 可变现净值 0 lsX~d'W
109.storeroom 仓库 oefhJM!y
110.sale invoice 销售发票 BliL1"".
111.price list 价目表 ht%:e?@i
112.positive confirmation request 积极式询证函 &]Q\@;]Aq
113.negative confirmation request 消极式询证函 [1{uK&$e
114.purchase requisition 请购单 xA>O4SD
115.receiving report 验收报告 8(c,b
116.gross margin 毛利 Ov=^}T4zl
117.manufacturing overhead 制造费用 w{;esU
118.material requisition 领料单 `-L{J0xq
119.inventory-taking 存货盘点 6{p]cr
120.bond certificate 债券 2-*zevPiG=
121.stock certificate 股票 +WYXj
122.audit report 审计报告 2pEr
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123.entity 被审计单位 o3~ecJ?k
124.addressee of the audit report 审计报告的收件人 UfnjhHu
125.unqualified opinion 无保留意见
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126.qualified opinion 保留意见 #4e Taik
127.disclaimer of opinion 无法表示意见 ?tLBEoUmKT
128.adverse opinion 否定意见
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129 Auditors‘Report审计报告 'X$2gD3c9
130 internal audit内部审计 b-rgiR$cg
131 public sector audit政府审计 nT.2HQ((Xg
账项基础审计accounting number-based audit H#luG_)
风险导向审计方法risk-oriented audit approach S~mpXH@