1.audit 审计 d>jRw
2.attestation gpe-)hD@R
鉴证 -LMO
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3.credibility @+^5ze\
可信赖程度 Jkub|w#QH
4.audit of financial statements 财务报表审计 0?\d%J!"S
5.agreed-upon procedures 执行商定程序 ]?j
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6.high levels of assurance 高水平保证 M{M?#Q
7.compilation 编制 tCbnB
8.reliability 可靠性 H_+!.
9.relevance 相关性 Czt>?8x`
10.professional skepticism 职业谨慎 h&6t.2<e
11.objectivity 客观性 =]hPX
12. professional competence 专业胜任能力 ]x`I@vSf7R
13.Senior/CPA-in-charge 项目经理 zoO9N oUHW
14.audit engagement letter 业务约定书 h2fTG
15.recurring audit 连续审计 6>;dJV
16.the client 委托人 N!#TK9
17.change CPA 更换注册会计师 /b~|(g31"
18.the existing CPA 现任注册会计师 9lCZi?
19.the successor CPA 后任注册会计师 4XsKOv
20.the preceding CPA前任注册会计师 ZHW|P
21.issue the audit report 出具审计报告 `DcZpd.n
22.expert 专家 bF{14F$
23.the board of directors 董事会 DeL7sU
24.knowledge of the entity‘ s business 了解被审计单位情况 |h75S.UY
25.assess material misstatement risks评估重大错报风险 bx8|_K*^
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 <-m?l6
27.a general knowledge of ————- 初步了解―――的情况 R'{BkC}.
28.a more knowledge of—————— 进一步了解的情况 }!0nb)kL
29.the prior year‘s working papers 以前年度工作底稿 d!]fou
30.minutes of meeting 会议纪要 K/+w6d
31.business risks 经营风险 *O@uF4+!1
32.appropriateness 适当性 =#ls<Zo:
33.accounting estimate 会计估计 4'ymPPY
34.management representations 管理层声明 iPoDesp
35.going concern assumption 持续经营假设 jM DG
36.audit plan 审计计划 ;\N${YIn
37.significant audit areas 重点审计领域 X1{U''$
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38.error 错误 >"q~9b
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39.fraud舞弊 )./'`Mx?
40.modified or additional procedures 修改或追加审计程序 nkvkHh
41.misappropriation of assets 侵占资产 X6lR?6u%|
42.transactions without substance 虚假交易 .ko}m{
43.unusual pressures 异常压力 6su^yt
44.the suspected noncompliance 涉嫌存在违法行为 60u}iiC@
45.materialiy 重要性 ;wkoQ8FD9
46.exceed the materiality level 超过重要性水平 auP6\kpMe
47.approach the materiality level 接近重要性水平 h%T$m_
48.an acceptably low level 可接受水平 -U/m
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 56R)631]p
50.misstatements or omissions 错报或漏报 }R -azN;
51.aggregate 总计 j,c8_;X!
52.subsequent events 期后事项 dJ0qg_ U&
53.adjust the financial statements 调整财务报表 Yh}
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54.perform additional audit procedures 实施追加的审计程序 !\%0O`b^4
55.audit risk 审计风险 7iJ=~po:o
56.detection risk 检查风险 NFQR
57.inappropriate audit opinion 不适当的审计意见 \x_fP;ma=_
58.material misstatement 重大的错报 *l-(tp5
59.tolerable misstatement 可容忍错报 ,`lVB#|
60.the acceptable level of detection risk 可接受的检查风险 47c` ) *Hc
61.assessed level of material misstatement risk 重大错报风险的评估水平 rZBOWT
62.simall business 小规模企业 x>yeF,q1
63.accounting system 会计系统 ]8i2'x
64.test of control 控制测试 >^Zyls
65.walk-through test 穿行测试 cPgz?,hE
66.communication 沟通
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67.flow chart 流程图 _(<D*V[
68.reperformance of internal control 重新执行 C/!c? $J
69.audit evidence 审计证据 :RnFRAcr
70.substantive procedures 实质性程序 '"=Mw;p
71.assertions 认定 0bQm:J[(#
72.esistence 存在 %hu] =
73.occurrence 发生 \dL#PI3
74.completeness 完整性 EFgs}BV_9
75.rights and obligations 权利和义务 z!={d1u#T
76.valuation and allocation 计价和分摊 *
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77.cutoff 截止 3 #zwY
78.accuracy 准确性 Gu3'<hTlxd
79.classification 分类 N
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80.inspection 检查 ir4uy
81.supervision of counting 监盘 Z~-A*{u?
82.observation 观察 96.A8o
83.confirmation 函证 !:[kS1s>M
84.computation 计算 I&e,R
85.analytical procedures 分析程序 XVfp* `
86.vouch 核对 }Dig'vpMx
87.trace 追查 G([!(8&2Y
88.audit sampling 审计抽样 *WQ}ucE^#
89.error 误差 *
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90.expected error 预期误差 om"q[Tudc
91.population 总体 I<I?ks
92.sampling risk 抽样风险 q?=eD^]
93.non- sampling risk 非抽样风险 b (,X3x*
94.sampling unit 抽样单位
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95.statistical sampling 统计抽样 AID}NQQj_
96.tolerable error 可容忍误差 H:ar&o#(
97.the risk of under reliance 信赖不足风险 .kT5 4U;{
98.the risk of over reliance 信赖过度风险 3f{%IU(z
99.the risk of incorrect rejection 误拒风险 M['2
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100. the risk of incorrect acceptance 误受风险 toPA@V
101.working trial balance 试算平衡表 +EG.p
102.index and cross-referencing 索引和交叉索引 Y?%MPaN:
103.cash receipt 现金收入 u~<>jAy
104.cash disbursement 现金支出 %_u*5,w
105.bank statement 银行对账单 S1uW`zQ!+_
106.bank reconciliation 银行存款余额调节表 E#Ynn6
107.balance sheet date 资产负债表日 0K>rc1dy
108.net realizable value 可变现净值 QNFA#`H
109.storeroom 仓库 p`gg
110.sale invoice 销售发票 \sHM[nF0
111.price list 价目表 GiHJr1
112.positive confirmation request 积极式询证函 ({D.o
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113.negative confirmation request 消极式询证函 pW8pp?
114.purchase requisition 请购单 !? ?Cxs'
115.receiving report 验收报告 Zm%}A
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116.gross margin 毛利 1mOZ\L!m*
117.manufacturing overhead 制造费用 OTtSMO
118.material requisition 领料单 6v GcM3M
119.inventory-taking 存货盘点 NF0IF#;a
120.bond certificate 债券 .
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121.stock certificate 股票 M7yJ2u <Ty
122.audit report 审计报告 @^Mn
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123.entity 被审计单位 d|on
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124.addressee of the audit report 审计报告的收件人 I OF~V)8k=
125.unqualified opinion 无保留意见 vtR<(tOu@
126.qualified opinion 保留意见 ig; ~
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127.disclaimer of opinion 无法表示意见 R.A}tV=j#
128.adverse opinion 否定意见 0'^? m$
129 Auditors‘Report审计报告 9^0 'VRG
130 internal audit内部审计 .)|jBC8|}
131 public sector audit政府审计 *bn9j>|iv
账项基础审计accounting number-based audit .^@+$}
风险导向审计方法risk-oriented audit approach BxZ}YS: