1.audit 审计 z
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2.attestation D^Dm, -
鉴证 >Bp%~8f
3.credibility }_XW?^/8
可信赖程度 ];Whvdnv
4.audit of financial statements 财务报表审计 \C.%S +
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5.agreed-upon procedures 执行商定程序 ,CW]d#P|
6.high levels of assurance 高水平保证 2=ZR}8}9Q:
7.compilation 编制 q0WW^jwQ
8.reliability 可靠性 BmYU#h
9.relevance 相关性 ZWMX!>o<
10.professional skepticism 职业谨慎 /uI/8>p(
11.objectivity 客观性 04tUf3>
12. professional competence 专业胜任能力 m^zx&
13.Senior/CPA-in-charge 项目经理 4W8rb'B!Ay
14.audit engagement letter 业务约定书 ANSv ZqKh
15.recurring audit 连续审计 zO{$kT\r&
16.the client 委托人 J#*Uf>5NY
17.change CPA 更换注册会计师 P
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18.the existing CPA 现任注册会计师 >V(>2eD'S
19.the successor CPA 后任注册会计师 :NU-C!eT
20.the preceding CPA前任注册会计师 "_+X#P
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21.issue the audit report 出具审计报告 )hk=wu6
22.expert 专家 #1Mk9sxo
23.the board of directors 董事会 OXDlwbwL
24.knowledge of the entity‘ s business 了解被审计单位情况 7HPLD&WPt
25.assess material misstatement risks评估重大错报风险 ($(6]?J(?7
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 ih`/1n
27.a general knowledge of ————- 初步了解―――的情况 ~l!(I-'?g
28.a more knowledge of—————— 进一步了解的情况 $gDp-7
29.the prior year‘s working papers 以前年度工作底稿 0kgK~\^,.O
30.minutes of meeting 会议纪要 uZZ[`PA(
31.business risks 经营风险 e<5+&Cj
32.appropriateness 适当性 Bir}X
33.accounting estimate 会计估计 Y^LFJB|b4
34.management representations 管理层声明 G_5sF|(mq
35.going concern assumption 持续经营假设 d_J?i]AP|'
36.audit plan 审计计划 cNC\w%
37.significant audit areas 重点审计领域 [2w3c4K
38.error 错误 p
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39.fraud舞弊 ,- ]2s_
40.modified or additional procedures 修改或追加审计程序 bI[!y#_z4
41.misappropriation of assets 侵占资产 !N$4.slr<p
42.transactions without substance 虚假交易 xy
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43.unusual pressures 异常压力 > 0 !J]gK
44.the suspected noncompliance 涉嫌存在违法行为 s
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45.materialiy 重要性 &o"Hb=k<
46.exceed the materiality level 超过重要性水平 .u7d
47.approach the materiality level 接近重要性水平 $Fz/&;KX!
48.an acceptably low level 可接受水平 %fP^Fh
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 W3UK[_qK
50.misstatements or omissions 错报或漏报 _zh}%#6L
51.aggregate 总计 =@pm-rI|-
52.subsequent events 期后事项 e::5|6x
53.adjust the financial statements 调整财务报表 Y@eHp-[
54.perform additional audit procedures 实施追加的审计程序 1@)]+* F*z
55.audit risk 审计风险 SJU93n"G/
56.detection risk 检查风险 3\=8tg p
57.inappropriate audit opinion 不适当的审计意见 C*Ws6s>+z
58.material misstatement 重大的错报 w2]1ftY
59.tolerable misstatement 可容忍错报 1)_f9GR
60.the acceptable level of detection risk 可接受的检查风险 ^\N2
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61.assessed level of material misstatement risk 重大错报风险的评估水平 @mP@~
62.simall business 小规模企业 ,_NO[+5U
63.accounting system 会计系统 #*S/Sh?Q
64.test of control 控制测试 RB/[(4
65.walk-through test 穿行测试 *XH?|SV
66.communication 沟通 EVO5+
67.flow chart 流程图 s+zb[3}
68.reperformance of internal control 重新执行 D{N1.rSxv
69.audit evidence 审计证据 {w!}:8p
70.substantive procedures 实质性程序 w41#?VC/
71.assertions 认定 tHoFnPd\|
72.esistence 存在 nr&G4t+%Hv
73.occurrence 发生 czMLvPXRx
74.completeness 完整性 +Yi=Wo/
75.rights and obligations 权利和义务 AX'(xb,
76.valuation and allocation 计价和分摊 5\|[)~b
77.cutoff 截止 }QJE9;<e
78.accuracy 准确性 EzNmsbtZ(
79.classification 分类 :\80*[=;Z
80.inspection 检查 1MB
81.supervision of counting 监盘 GQF7]j/
82.observation 观察 BOwkC;Q[
83.confirmation 函证 |lJXI:GG
84.computation 计算
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85.analytical procedures 分析程序 Kjz,p^Y\
86.vouch 核对 (|U+ (~PJ
87.trace 追查 fiw~"2
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88.audit sampling 审计抽样 U7PA%
89.error 误差 t:=Ui/!q
90.expected error 预期误差 /c'#+!
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91.population 总体 5 yA^ n6
92.sampling risk 抽样风险 L7D'wf
93.non- sampling risk 非抽样风险 !]kn=7
94.sampling unit 抽样单位 42m`7uQ
95.statistical sampling 统计抽样 '
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96.tolerable error 可容忍误差 ~]"}s(J;
97.the risk of under reliance 信赖不足风险 h@W}xT
98.the risk of over reliance 信赖过度风险 mnil1*-c0
99.the risk of incorrect rejection 误拒风险 WX0@H[$i#
100. the risk of incorrect acceptance 误受风险 d+&V^qLJ
101.working trial balance 试算平衡表 |;D[Al5AMc
102.index and cross-referencing 索引和交叉索引 "r"Y9KODm
103.cash receipt 现金收入 kdmVHiGF
104.cash disbursement 现金支出 2o\\qEYg
105.bank statement 银行对账单 3I"&Qp%2
106.bank reconciliation 银行存款余额调节表 '|FM|0~-J
107.balance sheet date 资产负债表日 3[V|C=u0
108.net realizable value 可变现净值 u|QfCwQ
109.storeroom 仓库 /u #
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110.sale invoice 销售发票 p^L6uM
111.price list 价目表 t#P)KcWOt
112.positive confirmation request 积极式询证函 x7NxHTL
113.negative confirmation request 消极式询证函 @Rx/]wyH
114.purchase requisition 请购单 |Cen5s
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115.receiving report 验收报告 dvL '>'g
116.gross margin 毛利 " g_\W
117.manufacturing overhead 制造费用 "\>3mVOb
118.material requisition 领料单 cA/2,i
119.inventory-taking 存货盘点 c89RuI `B~
120.bond certificate 债券 RsV<*s
121.stock certificate 股票 Mb<KZ_wYOX
122.audit report 审计报告 o_5|L9
123.entity 被审计单位 ;<MaCtDt
124.addressee of the audit report 审计报告的收件人
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125.unqualified opinion 无保留意见 BR0bf5T/
126.qualified opinion 保留意见 _O rE{
127.disclaimer of opinion 无法表示意见 (+^1'?C8
128.adverse opinion 否定意见 Jhj]rsGk
129 Auditors‘Report审计报告 )E4COw+
130 internal audit内部审计 +pFz&)?
131 public sector audit政府审计 R/b=!<
账项基础审计accounting number-based audit -_314j=`/
风险导向审计方法risk-oriented audit approach 8wy"m=>=b}