1.audit 审计 (J4utw Z
2.attestation [o.zar82
鉴证 nKO&ffb'<
3.credibility qck/b
可信赖程度 nAg(lNOWN
4.audit of financial statements 财务报表审计 TUaK:*x*
5.agreed-upon procedures 执行商定程序 BQU5[8l
6.high levels of assurance 高水平保证 ?R(3O1,v^
7.compilation 编制 duS #&w
8.reliability 可靠性 yd72y'zi
9.relevance 相关性 r$F]e]Ic\
10.professional skepticism 职业谨慎 .vv*bx
11.objectivity 客观性 tTt3D]h(
12. professional competence 专业胜任能力 3+-(;>>\
13.Senior/CPA-in-charge 项目经理 ay_D.gxz
14.audit engagement letter 业务约定书 lnDDFsA
15.recurring audit 连续审计 9^='&U9sr
16.the client 委托人 $<cZ<g5)
17.change CPA 更换注册会计师 xu=B
18.the existing CPA 现任注册会计师 +V@=G &Ou0
19.the successor CPA 后任注册会计师 E(tBN]W.
20.the preceding CPA前任注册会计师 vb- .^l
21.issue the audit report 出具审计报告 \V>%yl{8
22.expert 专家 (L>[,YO9
23.the board of directors 董事会 `I8^QcP
24.knowledge of the entity‘ s business 了解被审计单位情况 m GhJn
25.assess material misstatement risks评估重大错报风险 tFaE cP
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ]M(mq`K
27.a general knowledge of ————- 初步了解―――的情况 SR&
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28.a more knowledge of—————— 进一步了解的情况 sAoM=n}!
29.the prior year‘s working papers 以前年度工作底稿 V]]qu:Mh8
30.minutes of meeting 会议纪要 =%\6}xPEl<
31.business risks 经营风险 !C#RW=h9
32.appropriateness 适当性 rk/
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33.accounting estimate 会计估计 XKX,7
34.management representations 管理层声明 Pm^N0L9?q
35.going concern assumption 持续经营假设 !Blk=L+p
36.audit plan 审计计划 i grog
37.significant audit areas 重点审计领域
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38.error 错误 LUNs|\&
39.fraud舞弊 }+4Bf+u:
40.modified or additional procedures 修改或追加审计程序 8 %j
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41.misappropriation of assets 侵占资产 qffSq](D
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42.transactions without substance 虚假交易 %vt SeJ
43.unusual pressures 异常压力 7V{"!V5
44.the suspected noncompliance 涉嫌存在违法行为 51
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45.materialiy 重要性 o#P3lz
46.exceed the materiality level 超过重要性水平 aT!9W'uY
47.approach the materiality level 接近重要性水平 ox_h9=$-
48.an acceptably low level 可接受水平 NNwd;AC
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 6b70w @P!
50.misstatements or omissions 错报或漏报 5\0.[W{^
51.aggregate 总计 J md
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52.subsequent events 期后事项 Bh,)5E^m
53.adjust the financial statements 调整财务报表 SrtVoe[
54.perform additional audit procedures 实施追加的审计程序 *ZR@z80i
55.audit risk 审计风险 c^Jgr(Ow
56.detection risk 检查风险 2 dD<]
57.inappropriate audit opinion 不适当的审计意见 RLz`aBT
58.material misstatement 重大的错报 .'b3iG&
59.tolerable misstatement 可容忍错报 L4pjh&+8
60.the acceptable level of detection risk 可接受的检查风险 iM|"H..
61.assessed level of material misstatement risk 重大错报风险的评估水平
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62.simall business 小规模企业 (}
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63.accounting system 会计系统 $xtE+EV.p
64.test of control 控制测试 {!1n5a3" 1
65.walk-through test 穿行测试 cNo4UZvr
66.communication 沟通 i!W8Q$V
67.flow chart 流程图 A
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68.reperformance of internal control 重新执行 a\69,%!:
69.audit evidence 审计证据 iQ
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70.substantive procedures 实质性程序 %<C
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71.assertions 认定 |SP.S 0.y
72.esistence 存在 <
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73.occurrence 发生 zt)PZff/YQ
74.completeness 完整性 tOM3Gs~o6z
75.rights and obligations 权利和义务 Z!-<rajl
76.valuation and allocation 计价和分摊 _'hCUXeY'
77.cutoff 截止 j]B$(pt
78.accuracy 准确性 )~.&bEm\
79.classification 分类 2v9s@k/k)6
80.inspection 检查 v^],loi<V
81.supervision of counting 监盘 kE_@5t7O{
82.observation 观察 Kt90mA
83.confirmation 函证 R_Gq8t$
84.computation 计算 tM$0 >E
85.analytical procedures 分析程序 Dd#
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86.vouch 核对 ?gR\A8:8
87.trace 追查 22/?JWL>
88.audit sampling 审计抽样 d0A\#H_&
89.error 误差 BY4 R@)
90.expected error 预期误差 rF'^w56
91.population 总体 *lerPY3 q
92.sampling risk 抽样风险 :Q
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93.non- sampling risk 非抽样风险 o;VkoYV
94.sampling unit 抽样单位 HcBH!0
95.statistical sampling 统计抽样 aC,vh1")F
96.tolerable error 可容忍误差 cUZ!;
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97.the risk of under reliance 信赖不足风险 o?va#/fk
98.the risk of over reliance 信赖过度风险 1&% d
99.the risk of incorrect rejection 误拒风险 3_o
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100. the risk of incorrect acceptance 误受风险 dx13vZ3[U
101.working trial balance 试算平衡表 }&(E#*>x
102.index and cross-referencing 索引和交叉索引 3
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103.cash receipt 现金收入 XJJ[F|k~
104.cash disbursement 现金支出 < R|)5/9
105.bank statement 银行对账单 (]}x[F9l
106.bank reconciliation 银行存款余额调节表 4VmCW"b7h
107.balance sheet date 资产负债表日 mF*?e/
108.net realizable value 可变现净值 y/@;c)1b9
109.storeroom 仓库 6>=-/)p}
110.sale invoice 销售发票 D0#T-B\#
111.price list 价目表 Lov.E3S6;
112.positive confirmation request 积极式询证函 4h;f>BG
113.negative confirmation request 消极式询证函 Zc4(tf9
114.purchase requisition 请购单 7TV>6i+7
115.receiving report 验收报告 UU.mdSL
116.gross margin 毛利 *CH!<VB/
117.manufacturing overhead 制造费用 Lz9$,Y[
118.material requisition 领料单 )l!J$X+R
119.inventory-taking 存货盘点 }
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120.bond certificate 债券 0H OoKh
121.stock certificate 股票 zj9bSDVL(
122.audit report 审计报告 k+WO &g*|
123.entity 被审计单位 N;C"X4rV
124.addressee of the audit report 审计报告的收件人 ^J#?hHz
125.unqualified opinion 无保留意见 c
YM CfP
126.qualified opinion 保留意见 5w,lw
127.disclaimer of opinion 无法表示意见 N"Y K@)*Q
128.adverse opinion 否定意见 yfM>8"h@
129 Auditors‘Report审计报告
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130 internal audit内部审计 vLv|SqD
131 public sector audit政府审计 jU]]:S4xD/
账项基础审计accounting number-based audit -uv
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风险导向审计方法risk-oriented audit approach 24H^hN9