1.audit 审计 aK,z}l(N
2.attestation Y+4o B
鉴证 ky
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3.credibility uj%skOD6Z
可信赖程度 ) xbO6V
4.audit of financial statements 财务报表审计 jENr>$$
5.agreed-upon procedures 执行商定程序 <APB11
6.high levels of assurance 高水平保证 @
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7.compilation 编制 K.G$]H
8.reliability 可靠性 2^t#6XBk/
9.relevance 相关性 d=,%=@
10.professional skepticism 职业谨慎 2,lqsd:xM
11.objectivity 客观性 UA[,2MBp
12. professional competence 专业胜任能力 #`GY}-hL!
13.Senior/CPA-in-charge 项目经理 j8|g!>Nv
14.audit engagement letter 业务约定书 Auy_K?he]
15.recurring audit 连续审计 -(`OcGM'L
16.the client 委托人 p^(&qk?ut
17.change CPA 更换注册会计师 kc7lc|'z
18.the existing CPA 现任注册会计师 7nbB^
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19.the successor CPA 后任注册会计师 &t5{J53
20.the preceding CPA前任注册会计师 :16P.z1L
21.issue the audit report 出具审计报告 Tirux ;
22.expert 专家 awvDe
23.the board of directors 董事会 :Rs^0F8)c
24.knowledge of the entity‘ s business 了解被审计单位情况 Ca%g_B0t
25.assess material misstatement risks评估重大错报风险 kc/{[ME
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 \%
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27.a general knowledge of ————- 初步了解―――的情况 bs9aE<j
28.a more knowledge of—————— 进一步了解的情况 e*+FpW@
29.the prior year‘s working papers 以前年度工作底稿 9}B`uJ
30.minutes of meeting 会议纪要 >5R<;#8
31.business risks 经营风险 "<}&GcJbz
32.appropriateness 适当性 Z%GTnG|rG
33.accounting estimate 会计估计
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34.management representations 管理层声明 }HE6aF62O
35.going concern assumption 持续经营假设 !*2%"H*
36.audit plan 审计计划 y9#$O(G
37.significant audit areas 重点审计领域 &z"krM]G
38.error 错误 ZVeaTK4_
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39.fraud舞弊 64-#}3zL
40.modified or additional procedures 修改或追加审计程序 R3k1RE2c&g
41.misappropriation of assets 侵占资产 P}.7Mehf
42.transactions without substance 虚假交易 *9)SmSs
43.unusual pressures 异常压力 1 T130L
44.the suspected noncompliance 涉嫌存在违法行为 \A`hj~
45.materialiy 重要性
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46.exceed the materiality level 超过重要性水平 ^m_yf|D$
47.approach the materiality level 接近重要性水平 JbB}y'c4}=
48.an acceptably low level 可接受水平 I\qYkWg7
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 zI~owK)%Z
50.misstatements or omissions 错报或漏报 +GsWTEz
51.aggregate 总计 9Lh|DK,nV/
52.subsequent events 期后事项 M MzGd:0b
53.adjust the financial statements 调整财务报表 g*w<*
54.perform additional audit procedures 实施追加的审计程序 FgL,k
55.audit risk 审计风险 2MA]j T
56.detection risk 检查风险
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57.inappropriate audit opinion 不适当的审计意见 WvHw{^(lF
58.material misstatement 重大的错报 Y!6/[<r$~k
59.tolerable misstatement 可容忍错报 fw oQ'&
60.the acceptable level of detection risk 可接受的检查风险 T32BnmB{
61.assessed level of material misstatement risk 重大错报风险的评估水平 [FUjnI
62.simall business 小规模企业 rbT)=-(
63.accounting system 会计系统 kY]W
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64.test of control 控制测试 fF*`'i=!
65.walk-through test 穿行测试 1b8p~-LsU
66.communication 沟通 bqanFQj
67.flow chart 流程图 : S$l"wrh\
68.reperformance of internal control 重新执行 Y
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69.audit evidence 审计证据 T]Nu)
70.substantive procedures 实质性程序 &D%(~|'
71.assertions 认定 V|)>{Xdn
72.esistence 存在 ]d[ge6
73.occurrence 发生 ND<!4!R^
74.completeness 完整性 )} DUMq7
75.rights and obligations 权利和义务 @pGZLq
76.valuation and allocation 计价和分摊 D@EO=08<b
77.cutoff 截止 pj?XLiM54%
78.accuracy 准确性 t6c<kIQ:-O
79.classification 分类 X0{/ydGF8
80.inspection 检查 Lp5U"6y
81.supervision of counting 监盘 "uLjIIl
82.observation 观察 J8y0d1SG
83.confirmation 函证 M5T9JWbN
84.computation 计算 J/7R\;q`~o
85.analytical procedures 分析程序 M8k"je7`s
86.vouch 核对 (wc03,K^
87.trace 追查 +.RKi!
88.audit sampling 审计抽样 "l={)=R
89.error 误差 CukC6ub
90.expected error 预期误差 d2X
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91.population 总体 UZ8?[
92.sampling risk 抽样风险 0i
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93.non- sampling risk 非抽样风险 )m3q2W
94.sampling unit 抽样单位 M.h`&8
95.statistical sampling 统计抽样 Z -%(~
96.tolerable error 可容忍误差 4[ryKPa,
97.the risk of under reliance 信赖不足风险 rzp +:
98.the risk of over reliance 信赖过度风险 b'zR 9V
99.the risk of incorrect rejection 误拒风险 avmcw~
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100. the risk of incorrect acceptance 误受风险 )hwV`2>l
101.working trial balance 试算平衡表 zU6a'tP
102.index and cross-referencing 索引和交叉索引 FZB~|3eq{
103.cash receipt 现金收入 X &2oPo
104.cash disbursement 现金支出 B*!WrB:s
105.bank statement 银行对账单 %iJ%{{f`
106.bank reconciliation 银行存款余额调节表 H7i$xWs
107.balance sheet date 资产负债表日 z}SND9-"
108.net realizable value 可变现净值 ch5s<x#CE
109.storeroom 仓库 2A4FaBq"
110.sale invoice 销售发票 ~.PP30'
111.price list 价目表 ]E3U
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112.positive confirmation request 积极式询证函 9>/wUQs!]
113.negative confirmation request 消极式询证函 %tA57Pn>
114.purchase requisition 请购单 _DRrz
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115.receiving report 验收报告 G0n'KB
116.gross margin 毛利
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117.manufacturing overhead 制造费用 v+6@cC
118.material requisition 领料单 uhN%Aj\iu(
119.inventory-taking 存货盘点 J H.K.C(
120.bond certificate 债券 4LI0SwD#^/
121.stock certificate 股票 DjMf,wX-{
122.audit report 审计报告 F2(q>#<_
123.entity 被审计单位 ^s\3/z>b4!
124.addressee of the audit report 审计报告的收件人 4
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125.unqualified opinion 无保留意见 df+t:a
126.qualified opinion 保留意见 3+MB5T
127.disclaimer of opinion 无法表示意见 59(U `X
128.adverse opinion 否定意见
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129 Auditors‘Report审计报告 4VN aq<8
130 internal audit内部审计 3`9{T>
131 public sector audit政府审计 Kex[ >L10G
账项基础审计accounting number-based audit F?Ju
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风险导向审计方法risk-oriented audit approach lA>\Ko