1.audit 审计 6Z J-oT!.
2.attestation ([>__c/Nd
鉴证 K$/"I0YyI
3.credibility .<z7$lz\
可信赖程度 1v`|mU}i,
4.audit of financial statements 财务报表审计 2z;3NUL$n
5.agreed-upon procedures 执行商定程序 7]T(=gg /
6.high levels of assurance 高水平保证 qmFbq<&
7.compilation 编制 2-8Dc4H]
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8.reliability 可靠性 GF%/q :9
9.relevance 相关性 ~//E'V-
10.professional skepticism 职业谨慎 4}/gV)
11.objectivity 客观性 `:V'E>
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12. professional competence 专业胜任能力 z7`|N`$Z#s
13.Senior/CPA-in-charge 项目经理 t^YtP3`?b
14.audit engagement letter 业务约定书
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15.recurring audit 连续审计 s_fe4K
16.the client 委托人 SF,:jpt`Z+
17.change CPA 更换注册会计师 63Gq5dF
18.the existing CPA 现任注册会计师 u_9c>
19.the successor CPA 后任注册会计师 x}c
20.the preceding CPA前任注册会计师 } f&=}
21.issue the audit report 出具审计报告 $[fq Th
22.expert 专家 DH+kp$,}
23.the board of directors 董事会 qwj7CIc(
24.knowledge of the entity‘ s business 了解被审计单位情况 +<F3}]]
25.assess material misstatement risks评估重大错报风险 i^.eX
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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 a4~
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27.a general knowledge of ————- 初步了解―――的情况 y _"V=:
28.a more knowledge of—————— 进一步了解的情况 M NwY
29.the prior year‘s working papers 以前年度工作底稿 (E00T`@t0i
30.minutes of meeting 会议纪要 t7x<=rW7u
31.business risks 经营风险 W5`p Qdk
32.appropriateness 适当性 k@|px#k
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33.accounting estimate 会计估计 P*
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34.management representations 管理层声明
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35.going concern assumption 持续经营假设 !Ea!
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36.audit plan 审计计划 q/I( e
37.significant audit areas 重点审计领域 *|\bS "
38.error 错误 sa o &
39.fraud舞弊 mL`8COA
40.modified or additional procedures 修改或追加审计程序 {X(nn.GpC
41.misappropriation of assets 侵占资产 i]k)wr(
42.transactions without substance 虚假交易 LS<+V+o2%
43.unusual pressures 异常压力 L k
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44.the suspected noncompliance 涉嫌存在违法行为 oydP}X
45.materialiy 重要性 ,>6a)2xh
46.exceed the materiality level 超过重要性水平 Evm3Sm!S
47.approach the materiality level 接近重要性水平 `I
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48.an acceptably low level 可接受水平 ]YhQQH1>]
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 vJ'22)n
50.misstatements or omissions 错报或漏报 kGAgX
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51.aggregate 总计 :K2
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52.subsequent events 期后事项 0O`Rh"O
53.adjust the financial statements 调整财务报表 T2w4D!
54.perform additional audit procedures 实施追加的审计程序 %+j/nA1%S
55.audit risk 审计风险 Fh)xm* u(
56.detection risk 检查风险
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57.inappropriate audit opinion 不适当的审计意见 m-Jy
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58.material misstatement 重大的错报 #
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59.tolerable misstatement 可容忍错报 iEtR<R>=
60.the acceptable level of detection risk 可接受的检查风险 :3Q:pKg
61.assessed level of material misstatement risk 重大错报风险的评估水平 vkGF_aenk
62.simall business 小规模企业 Ep./->fOA
63.accounting system 会计系统 EEZ~Bs}d
64.test of control 控制测试 ,S`n?.&& 7
65.walk-through test 穿行测试 BI)C\D3[
66.communication 沟通 4lX_2QT]E
67.flow chart 流程图 #
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68.reperformance of internal control 重新执行 T>nH=
69.audit evidence 审计证据 Wgte.K> /
70.substantive procedures 实质性程序 Pa d)|
71.assertions 认定 "QXnE^
72.esistence 存在 r4iNX+h?V
73.occurrence 发生 i3|xdYe$
74.completeness 完整性 Iga+8k
75.rights and obligations 权利和义务 \ [[xyd
76.valuation and allocation 计价和分摊
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77.cutoff 截止 RDDA^U7y#
78.accuracy 准确性 oA-,>:}g{
79.classification 分类 l]zQSXip
80.inspection 检查 d38o*+JCf
81.supervision of counting 监盘 [nV BnB
82.observation 观察 Gy):hGgN
83.confirmation 函证 &K'*67h
84.computation 计算 `W)?d I?#M
85.analytical procedures 分析程序 LhAW|];
86.vouch 核对 Psx"[2iZm
87.trace 追查 \)uA:v
88.audit sampling 审计抽样 |T"vF`Kr(>
89.error 误差 3;Yd"
90.expected error 预期误差 -n|>U:
91.population 总体 iLBORT!;
92.sampling risk 抽样风险 FvVC 2Z
93.non- sampling risk 非抽样风险 \f4rA?+f
94.sampling unit 抽样单位 F68eI%Y
95.statistical sampling 统计抽样 b?`2LAgn
96.tolerable error 可容忍误差 g4,ldr"D
97.the risk of under reliance 信赖不足风险 'q:7PkN!p
98.the risk of over reliance 信赖过度风险 &UnhYG{A
99.the risk of incorrect rejection 误拒风险 80Hi v
100. the risk of incorrect acceptance 误受风险 u4
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101.working trial balance 试算平衡表 F%p DF\
102.index and cross-referencing 索引和交叉索引 y(g]:#
103.cash receipt 现金收入 ?'f
104.cash disbursement 现金支出 s/hWhaS<
105.bank statement 银行对账单 9b=0
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106.bank reconciliation 银行存款余额调节表 \`~YW<D
107.balance sheet date 资产负债表日 up['<Kt+a
108.net realizable value 可变现净值 ,|yscp8
109.storeroom 仓库 z0+JMZ/
110.sale invoice 销售发票 |LC"1 k
111.price list 价目表 y{3+Un
112.positive confirmation request 积极式询证函 :atd_6
113.negative confirmation request 消极式询证函 baG_7>Q9H
114.purchase requisition 请购单 a"YVr'|
115.receiving report 验收报告 zOSUYn
116.gross margin 毛利 ?q4`&";{3
117.manufacturing overhead 制造费用 I^f|U
118.material requisition 领料单 1o\2\B=k{
119.inventory-taking 存货盘点 fh)eL<I
120.bond certificate 债券 bK#ZY
121.stock certificate 股票 iB
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122.audit report 审计报告 oh$"?N7n1
123.entity 被审计单位 '"7b;%EN'
124.addressee of the audit report 审计报告的收件人 Rkk`+0K7$J
125.unqualified opinion 无保留意见 5
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126.qualified opinion 保留意见 \i,H1a
127.disclaimer of opinion 无法表示意见 FEu}zt@
128.adverse opinion 否定意见 ws`r\k]3J
129 Auditors‘Report审计报告 +Eb-|dM
130 internal audit内部审计 ,8Q0AkG
131 public sector audit政府审计 B=]L%~xL$
账项基础审计accounting number-based audit +pT;;
9
风险导向审计方法risk-oriented audit approach JXkx!X_{