1.audit 审计 m:)Z6
2.attestation 0U82f1ei
鉴证 lLuID
3.credibility p?+lAbe6H
可信赖程度 =n@F$/h
4.audit of financial statements 财务报表审计 L`9TB"0R+
5.agreed-upon procedures 执行商定程序 -VS9`7k
6.high levels of assurance 高水平保证 ]\CU9J|H8
7.compilation 编制 m#oh?@0}
8.reliability 可靠性 3iE-6udCS
9.relevance 相关性 $ A-+E\vQ@
10.professional skepticism 职业谨慎 /> ^@
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11.objectivity 客观性 4$yV%[j
12. professional competence 专业胜任能力 9[cp7 Rcb
13.Senior/CPA-in-charge 项目经理 hi!L\yi
14.audit engagement letter 业务约定书 XB0a dp
15.recurring audit 连续审计 G9DJa_]X
16.the client 委托人 2R^O,Vu*W
17.change CPA 更换注册会计师 x|]\1sb"
18.the existing CPA 现任注册会计师 G1]"s@8(
19.the successor CPA 后任注册会计师 CzYGq
20.the preceding CPA前任注册会计师 =%!e(N'p
21.issue the audit report 出具审计报告 Ne3R.g9;Z
22.expert 专家 r& vFikIz
23.the board of directors 董事会 7OB%A&
24.knowledge of the entity‘ s business 了解被审计单位情况 V,V*30K5
25.assess material misstatement risks评估重大错报风险 YiD-F7hf.*
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 ;W]D ~X&
27.a general knowledge of ————- 初步了解―――的情况 9|'
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28.a more knowledge of—————— 进一步了解的情况 HbcOTd)=5
29.the prior year‘s working papers 以前年度工作底稿 `/z_rqJ0CL
30.minutes of meeting 会议纪要 JkZ50L
31.business risks 经营风险 :6XguU
32.appropriateness 适当性 *yJ[zXXjJ
33.accounting estimate 会计估计 $:Rn;
34.management representations 管理层声明 ^NXcLEaP*<
35.going concern assumption 持续经营假设 _`H.h6h
36.audit plan 审计计划 m23+kj)+VY
37.significant audit areas 重点审计领域 rJ'/\Hh5P
38.error 错误 ))!Bg?t-
39.fraud舞弊 /D]Kkm)
40.modified or additional procedures 修改或追加审计程序 W+_ R hJ
41.misappropriation of assets 侵占资产 Jlp<koy
42.transactions without substance 虚假交易 !<&m]K
43.unusual pressures 异常压力 j`O7=-
44.the suspected noncompliance 涉嫌存在违法行为 h;-a`@rO ;
45.materialiy 重要性 #? dUv#
46.exceed the materiality level 超过重要性水平 Z1M>-[j)
47.approach the materiality level 接近重要性水平 $f#a
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48.an acceptably low level 可接受水平 oh6B3>>+
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 3{KR
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50.misstatements or omissions 错报或漏报 @:Di`B_{
51.aggregate 总计 qD#VbvRc9+
52.subsequent events 期后事项 wJgX/W
53.adjust the financial statements 调整财务报表 } ^i b
54.perform additional audit procedures 实施追加的审计程序 QdQd(4/1
55.audit risk 审计风险 vv6?V#{
56.detection risk 检查风险 h{k_6ym
57.inappropriate audit opinion 不适当的审计意见 h35Hu_c&
58.material misstatement 重大的错报 hrbo:8SL
59.tolerable misstatement 可容忍错报 Wqra8u#
60.the acceptable level of detection risk 可接受的检查风险 <\" .L
61.assessed level of material misstatement risk 重大错报风险的评估水平 R[LsE^
62.simall business 小规模企业 IS BV%^la|
63.accounting system 会计系统 Zk&h:c
64.test of control 控制测试 %K(0 W8&
65.walk-through test 穿行测试 V
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66.communication 沟通 G/vC~6x
67.flow chart 流程图 $+cAg
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68.reperformance of internal control 重新执行 q]\X~
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69.audit evidence 审计证据 T$KF<
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70.substantive procedures 实质性程序 4,G w#@
71.assertions 认定 vfcb:x
72.esistence 存在 Tr& }$kird
73.occurrence 发生 @m~RtC-Q
74.completeness 完整性 fTqC:r|st
75.rights and obligations 权利和义务 0)|Q6*E>
76.valuation and allocation 计价和分摊 Q$ri=uB;+
77.cutoff 截止 '9s5OTkN ;
78.accuracy 准确性 ^N{ltgQY
79.classification 分类 :m'+tGs
80.inspection 检查 ]"F5;p;y
81.supervision of counting 监盘 2 -Xdoxw
82.observation 观察 |Ps% M|8~
83.confirmation 函证 BI2; ex
84.computation 计算 RKZ6}q1n
85.analytical procedures 分析程序 |>2FRPK
86.vouch 核对 Zj*\"Ol
87.trace 追查 ; |L
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88.audit sampling 审计抽样 }CDk
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89.error 误差 &<5+!cV=
90.expected error 预期误差 >^$2f&z
91.population 总体 FJNF%a)x2I
92.sampling risk 抽样风险 GX&b;N
93.non- sampling risk 非抽样风险 U7iuY~L
94.sampling unit 抽样单位 ,RxYd6
95.statistical sampling 统计抽样 9bJQT'<R
96.tolerable error 可容忍误差 R}:KE&tq
97.the risk of under reliance 信赖不足风险 X"q!Y#)
98.the risk of over reliance 信赖过度风险 dQb.BOI)h
99.the risk of incorrect rejection 误拒风险 Xm1[V&
100. the risk of incorrect acceptance 误受风险 G{9X)|d
101.working trial balance 试算平衡表 {g6Qv-
102.index and cross-referencing 索引和交叉索引 gNpJ24QK
103.cash receipt 现金收入 {@Y
104.cash disbursement 现金支出 b;GD/UI
105.bank statement 银行对账单 bEV<iZDq%
106.bank reconciliation 银行存款余额调节表 =gh`JN6
107.balance sheet date 资产负债表日 <spZ! #o
108.net realizable value 可变现净值 KvPX=/&Zu
109.storeroom 仓库 p4K.NdUH
110.sale invoice 销售发票 8Q{9>^
111.price list 价目表 X"fh@.
112.positive confirmation request 积极式询证函 6\jf|:h
113.negative confirmation request 消极式询证函 hsKmnH@#
114.purchase requisition 请购单 2[fN\e{
115.receiving report 验收报告 *Vw\'
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116.gross margin 毛利 \C^;k%{LV
117.manufacturing overhead 制造费用 8ho[I]
118.material requisition 领料单 f:B>zp;N
119.inventory-taking 存货盘点 b6(p
120.bond certificate 债券 +;}#B~:
121.stock certificate 股票 {<>K]P~wD
122.audit report 审计报告 X|D!VX>#!
123.entity 被审计单位 0c^>eq]
124.addressee of the audit report 审计报告的收件人 7Q w|!
125.unqualified opinion 无保留意见 dsx]/49<
126.qualified opinion 保留意见 `(6r3f~XJ
127.disclaimer of opinion 无法表示意见 ^YdcAHjK
128.adverse opinion 否定意见 !2UOC P
129 Auditors‘Report审计报告 YwY74w:
130 internal audit内部审计 6r:?;j~l
131 public sector audit政府审计 ^u}L;`
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账项基础审计accounting number-based audit l1U=f]
风险导向审计方法risk-oriented audit approach (+<1*5BEkT