1.audit 审计 mW4Cc1*
2.attestation 1Xo0(*O
鉴证 4~3
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3.credibility G"`
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可信赖程度 &BLCP d
4.audit of financial statements 财务报表审计 SGSyO0O
5.agreed-upon procedures 执行商定程序 >G8I X^*sG
6.high levels of assurance 高水平保证 bS;_xDXd
7.compilation 编制 %-yzU/`JF
8.reliability 可靠性 ,|d9lK`" P
9.relevance 相关性 rbnAC*y8'L
10.professional skepticism 职业谨慎 pH mqwB~|
11.objectivity 客观性 t$(#$Z,RS
12. professional competence 专业胜任能力 6FNGyvBU
13.Senior/CPA-in-charge 项目经理 BK%.wi
14.audit engagement letter 业务约定书 e2v
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15.recurring audit 连续审计 J/'Fj?
16.the client 委托人 ~9 .=t '
17.change CPA 更换注册会计师 2zqaR[C
18.the existing CPA 现任注册会计师 m_*wqNFA6
19.the successor CPA 后任注册会计师 EP#2it]0]
20.the preceding CPA前任注册会计师 tu<<pR>
21.issue the audit report 出具审计报告 p~@,zetS
22.expert 专家 g%l ,a3"
23.the board of directors 董事会 ;.Bz'Q
24.knowledge of the entity‘ s business 了解被审计单位情况 72d|Jbd
25.assess material misstatement risks评估重大错报风险 . 2$J-<O
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 /^AH/,p
27.a general knowledge of ————- 初步了解―――的情况 u
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28.a more knowledge of—————— 进一步了解的情况 )][U6 e
29.the prior year‘s working papers 以前年度工作底稿 q@~g.AMCB
30.minutes of meeting 会议纪要 TL2E|@k1]
31.business risks 经营风险 KR#,6
32.appropriateness 适当性 y<kUGsD
33.accounting estimate 会计估计 8j;Un]
34.management representations 管理层声明 yf9"Rc~+
35.going concern assumption 持续经营假设 S[exnZ*Y
36.audit plan 审计计划 =}#yi<Lt
37.significant audit areas 重点审计领域 oh< -&3Jn
38.error 错误 P !i_?M
39.fraud舞弊 p/-du^:2
40.modified or additional procedures 修改或追加审计程序 #zTy7
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41.misappropriation of assets 侵占资产 $KbZ4bB[Bo
42.transactions without substance 虚假交易 $U*eq[
43.unusual pressures 异常压力 It[51NMal
44.the suspected noncompliance 涉嫌存在违法行为 RFL*
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45.materialiy 重要性 |-x-CSN
46.exceed the materiality level 超过重要性水平 04-_ K
47.approach the materiality level 接近重要性水平 4%J0e'iN
48.an acceptably low level 可接受水平 4W"A*A
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 ).^d3Kp
50.misstatements or omissions 错报或漏报 6p4BsWPx
51.aggregate 总计 FuiR\"Ww
52.subsequent events 期后事项 MvpJ0Y (
53.adjust the financial statements 调整财务报表 Zu,:}+niU
54.perform additional audit procedures 实施追加的审计程序 rP4T;Clout
55.audit risk 审计风险 bFX{|&tHU
56.detection risk 检查风险 M YF
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57.inappropriate audit opinion 不适当的审计意见 QT,T5Q%JP:
58.material misstatement 重大的错报 4CF;>b
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59.tolerable misstatement 可容忍错报 +
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60.the acceptable level of detection risk 可接受的检查风险 @}Hu)HO
61.assessed level of material misstatement risk 重大错报风险的评估水平
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62.simall business 小规模企业 Qp:I[:Lr;
63.accounting system 会计系统 oIE
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64.test of control 控制测试 L*Z.T^h
65.walk-through test 穿行测试 Ei_~K';
66.communication 沟通 pq{`WgA^
67.flow chart 流程图 t,7%|
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68.reperformance of internal control 重新执行 RxMsP;be
69.audit evidence 审计证据 }n==^2
70.substantive procedures 实质性程序 %Xd*2q4*
71.assertions 认定 Q]K` p(
72.esistence 存在 @q'kKVJs
73.occurrence 发生 =sYI
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74.completeness 完整性 J,?#O#j
75.rights and obligations 权利和义务 z?\it(
76.valuation and allocation 计价和分摊 j+_fHADq
77.cutoff 截止 - Z,Qj"V
78.accuracy 准确性 L~6%Fi&n4
79.classification 分类 Y6v{eWtSn
80.inspection 检查 G\gjCp?!
81.supervision of counting 监盘 '0D$C},^|8
82.observation 观察 ~</FF'Xz
83.confirmation 函证 p/<DR|
84.computation 计算 n4kq=Z%
85.analytical procedures 分析程序 yiZtG#6K{
86.vouch 核对 ]W5*R07
87.trace 追查 zTg\\z;
88.audit sampling 审计抽样 .gJ2P?
89.error 误差 v1:.t
90.expected error 预期误差 N[/<xW~x?4
91.population 总体 }YDi/b7
92.sampling risk 抽样风险 !rUP&DA
93.non- sampling risk 非抽样风险 t neTOj
94.sampling unit 抽样单位 : .x((
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95.statistical sampling 统计抽样 4`,(*igEv
96.tolerable error 可容忍误差 |qw0:c=7!
97.the risk of under reliance 信赖不足风险 <T_3s\
98.the risk of over reliance 信赖过度风险 e#Cv*i_<
99.the risk of incorrect rejection 误拒风险 a#j,0FKv
100. the risk of incorrect acceptance 误受风险 dVb6u
101.working trial balance 试算平衡表 kZw"a*6
102.index and cross-referencing 索引和交叉索引 gI^&z
103.cash receipt 现金收入 Nj>6TD81u
104.cash disbursement 现金支出 jaoZ}}V_$
105.bank statement 银行对账单 A"JdG%t>.h
106.bank reconciliation 银行存款余额调节表 -+WAaJ(b
107.balance sheet date 资产负债表日 Ooz,?wU6
108.net realizable value 可变现净值 _RIU,uJs
109.storeroom 仓库 u<S`"MR:J
110.sale invoice 销售发票 c| ?(>
111.price list 价目表 ps{4_V-3 u
112.positive confirmation request 积极式询证函 fB$a)~
113.negative confirmation request 消极式询证函 7H3v[ f^Q
114.purchase requisition 请购单 _N`.1Dl%Q
115.receiving report 验收报告 juHL$SGC
116.gross margin 毛利 =*\.zr
117.manufacturing overhead 制造费用 TWRP|i!i
118.material requisition 领料单 sq'm)g
119.inventory-taking 存货盘点 Sb`[+i'`
120.bond certificate 债券 ;"MChk
121.stock certificate 股票 M/<ypJ
122.audit report 审计报告 O)dnr8*
123.entity 被审计单位 9lYKG^#D
124.addressee of the audit report 审计报告的收件人 k)b{UFRW
125.unqualified opinion 无保留意见 W;OGdAa_
126.qualified opinion 保留意见 gQ\.|'%
127.disclaimer of opinion 无法表示意见 A^OwT
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128.adverse opinion 否定意见 o,rF 15
129 Auditors‘Report审计报告 FSEf0@O:
130 internal audit内部审计 =7Ud-5c
131 public sector audit政府审计 0>|q
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账项基础审计accounting number-based audit f-F=!^.
风险导向审计方法risk-oriented audit approach %%NoXW