1.audit 审计 MbM:3
2.attestation 00R%
鉴证 s>V*=#L
3.credibility 8Q+TE;
可信赖程度 (''$'5~
4.audit of financial statements 财务报表审计 )8\Z=uC
5.agreed-upon procedures 执行商定程序 M!{Rq1M
6.high levels of assurance 高水平保证 a#>t+.dd
7.compilation 编制 Psg +\ 14
8.reliability 可靠性 @$_rEdwi
9.relevance 相关性 .Pqj6Ko9
10.professional skepticism 职业谨慎 s@R3#"I
11.objectivity 客观性 wP+'04H0
12. professional competence 专业胜任能力 Lp~
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13.Senior/CPA-in-charge 项目经理 ]IL3 $eR
14.audit engagement letter 业务约定书 &<m
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15.recurring audit 连续审计 Pm'.,?"
16.the client 委托人 chM t5L+5
17.change CPA 更换注册会计师 30e(4@!4vW
18.the existing CPA 现任注册会计师 $K;_Wf
19.the successor CPA 后任注册会计师 ,[+ZjAyG}#
20.the preceding CPA前任注册会计师 %Tk}s fx
21.issue the audit report 出具审计报告 Di]Iy
22.expert 专家 P2s^=J0
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23.the board of directors 董事会 InTKdr^ P
24.knowledge of the entity‘ s business 了解被审计单位情况 =#J9
25.assess material misstatement risks评估重大错报风险 (%=lq#,
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 )G
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27.a general knowledge of ————- 初步了解―――的情况 e=|F(iW
28.a more knowledge of—————— 进一步了解的情况 D}3cW2!9
29.the prior year‘s working papers 以前年度工作底稿 N}e(.
30.minutes of meeting 会议纪要 ^2P;CAjj-
31.business risks 经营风险 9$}+-Z
32.appropriateness 适当性 c'>8pd
33.accounting estimate 会计估计 ?d,ac
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34.management representations 管理层声明 $=QNGC2+
35.going concern assumption 持续经营假设 h?M'7Lti
36.audit plan 审计计划 6oe$)iV
37.significant audit areas 重点审计领域 C&qDvvk
38.error 错误 \L&qfMjW"Z
39.fraud舞弊 *m2d#
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40.modified or additional procedures 修改或追加审计程序 ant-\w>}
41.misappropriation of assets 侵占资产 jFK9?cLT
42.transactions without substance 虚假交易 \q>e1-
43.unusual pressures 异常压力 -#:Y+"'
44.the suspected noncompliance 涉嫌存在违法行为 EC:x,i
45.materialiy 重要性 `3H?*\<(
46.exceed the materiality level 超过重要性水平 7zi^{]
47.approach the materiality level 接近重要性水平 C[HE4xF6
48.an acceptably low level 可接受水平 6-Vl#Lyb
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 qugPs(uQ
50.misstatements or omissions 错报或漏报 ]ys4
51.aggregate 总计 ?.|wfBI
52.subsequent events 期后事项 U{.+*e18
53.adjust the financial statements 调整财务报表 9^=t@
54.perform additional audit procedures 实施追加的审计程序 ahz@HX
55.audit risk 审计风险 ` Mv5!H5l
56.detection risk 检查风险 Yn?2,^?N
57.inappropriate audit opinion 不适当的审计意见 \^^hG5f
58.material misstatement 重大的错报 bE%mgaOh
59.tolerable misstatement 可容忍错报 I NFz
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60.the acceptable level of detection risk 可接受的检查风险 UOOR0$4
61.assessed level of material misstatement risk 重大错报风险的评估水平 (&a3v
62.simall business 小规模企业 !S$oaCxM
63.accounting system 会计系统 6='_+{
64.test of control 控制测试 )Pa
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65.walk-through test 穿行测试 5Rt0h$_J
66.communication 沟通 6H . L!tUI
67.flow chart 流程图 (urfaZ;@+
68.reperformance of internal control 重新执行 3IRRFIiO
69.audit evidence 审计证据
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70.substantive procedures 实质性程序 /ltP@*bo
71.assertions 认定 hBs>2u|z9
72.esistence 存在 U_=wL
73.occurrence 发生 FcbA)7dD
74.completeness 完整性 d5Eee^Qu/
75.rights and obligations 权利和义务 :@z5& h
76.valuation and allocation 计价和分摊 :)3$&QdHT
77.cutoff 截止 [b\lcQ8O
78.accuracy 准确性 :pV("tHE
79.classification 分类 \!4ghev3
80.inspection 检查 { <ao4w6B
81.supervision of counting 监盘 oW\7q{l2
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82.observation 观察 {/[?YTDU
83.confirmation 函证 #uDBF
84.computation 计算 iTtAj~dfZ
85.analytical procedures 分析程序 D2wgSrY
86.vouch 核对 C.TCDl
87.trace 追查 IQ27FV|3
88.audit sampling 审计抽样 |SXMu_w
89.error 误差 ;V}FbWz^v6
90.expected error 预期误差 xF :poi
91.population 总体 vN6]6nUOiT
92.sampling risk 抽样风险 "Jv,QTIcS
93.non- sampling risk 非抽样风险 Ot:\h
94.sampling unit 抽样单位 )v$Cv|"
95.statistical sampling 统计抽样 r~BQy'
96.tolerable error 可容忍误差 9@&Z`b_
97.the risk of under reliance 信赖不足风险 N
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98.the risk of over reliance 信赖过度风险 "x) pp
99.the risk of incorrect rejection 误拒风险
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100. the risk of incorrect acceptance 误受风险 H ]N/Y{
101.working trial balance 试算平衡表 z$im4'\c
102.index and cross-referencing 索引和交叉索引 )9sr,3w
103.cash receipt 现金收入 \gW\Sa ^
104.cash disbursement 现金支出 x /Ky:
Ky
105.bank statement 银行对账单 do?n /<@o
106.bank reconciliation 银行存款余额调节表 <raqp Oo&
107.balance sheet date 资产负债表日 aPP<W|Cmo2
108.net realizable value 可变现净值 ~uD;_Y=u)r
109.storeroom 仓库 Wg;TXs/
110.sale invoice 销售发票 3U.B[7fOM
111.price list 价目表 SJuf`
112.positive confirmation request 积极式询证函 !A<XqzV]
113.negative confirmation request 消极式询证函 8GAQVe^$-
114.purchase requisition 请购单
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115.receiving report 验收报告 6+d"3-R.
116.gross margin 毛利 igbb=@QBJ
117.manufacturing overhead 制造费用 o>,z %+
118.material requisition 领料单 ,/?V+3l
119.inventory-taking 存货盘点 })u}PQ
120.bond certificate 债券 m
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121.stock certificate 股票 0FR%<u
122.audit report 审计报告 e~~k}2
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123.entity 被审计单位 hO@v\@;r
124.addressee of the audit report 审计报告的收件人 /gy:#-2Gy
125.unqualified opinion 无保留意见 tMk>Bx9[
126.qualified opinion 保留意见 a} fS2He
127.disclaimer of opinion 无法表示意见 qQRYHo>/e
128.adverse opinion 否定意见 u2\qg;dP
129 Auditors‘Report审计报告 ->25$5#
130 internal audit内部审计 3g
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131 public sector audit政府审计 )BTs *7 j
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 (pK4i5lT