1.audit 审计 cg3}33Z;6
2.attestation R6(:l;
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鉴证 sq`Xz8u
3.credibility \t=0rFV)t
可信赖程度 uEJ8Lmi
4.audit of financial statements 财务报表审计 B
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5.agreed-upon procedures 执行商定程序 !Nx1
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6.high levels of assurance 高水平保证
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7.compilation 编制 M]r?m@)
8.reliability 可靠性 ISNL='%
9.relevance 相关性 b v_UroTr
10.professional skepticism 职业谨慎 9r]|P}yuS
11.objectivity 客观性 8-x-?7
12. professional competence 专业胜任能力 #{|cSaX<
13.Senior/CPA-in-charge 项目经理 I<9
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14.audit engagement letter 业务约定书 TC/c5:)]
15.recurring audit 连续审计 ?p@J7{a
16.the client 委托人 D`WRy}o
17.change CPA 更换注册会计师 3U >-~-DS
18.the existing CPA 现任注册会计师 { V6pC
19.the successor CPA 后任注册会计师 Z,#H\1v3lB
20.the preceding CPA前任注册会计师 oV:oc,
21.issue the audit report 出具审计报告 b`-|7<s
22.expert 专家 +v;z^+
23.the board of directors 董事会 Q"qI'*Kgt
24.knowledge of the entity‘ s business 了解被审计单位情况 `?Q
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25.assess material misstatement risks评估重大错报风险 d
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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 'M >m$cCMZ
27.a general knowledge of ————- 初步了解―――的情况 O<cP1TF
28.a more knowledge of—————— 进一步了解的情况 Gf\h7)T\
29.the prior year‘s working papers 以前年度工作底稿 uTR^K=Ve
30.minutes of meeting 会议纪要 )k,n}
31.business risks 经营风险 VdK%m`;2
32.appropriateness 适当性 WSHPhhM
33.accounting estimate 会计估计 k B>
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34.management representations 管理层声明 vv
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35.going concern assumption 持续经营假设 4uIYX
36.audit plan 审计计划 iwJ_~
37.significant audit areas 重点审计领域 {o
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38.error 错误 %)r ~GCd
39.fraud舞弊 uAPVR
40.modified or additional procedures 修改或追加审计程序 h`|04Q
41.misappropriation of assets 侵占资产 3{3@>
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42.transactions without substance 虚假交易 w95M
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43.unusual pressures 异常压力 *vaYI3{qN
44.the suspected noncompliance 涉嫌存在违法行为 {Uw
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45.materialiy 重要性 : ZrJL&
46.exceed the materiality level 超过重要性水平 !e|\
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47.approach the materiality level 接近重要性水平 Tsg9,/vXM
48.an acceptably low level 可接受水平 Q>
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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 6^Wep- $
50.misstatements or omissions 错报或漏报 O{X~,E
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51.aggregate 总计 ZkbE&7Z
52.subsequent events 期后事项 yc](
53.adjust the financial statements 调整财务报表 4 ThFC
54.perform additional audit procedures 实施追加的审计程序 sP(+Z^/
55.audit risk 审计风险 #Lhv=0op
56.detection risk 检查风险 o&q>[c
57.inappropriate audit opinion 不适当的审计意见 !?>V^#c
58.material misstatement 重大的错报 W*C~Xba<
59.tolerable misstatement 可容忍错报 "Q.*
60.the acceptable level of detection risk 可接受的检查风险 O_:l;D#i
61.assessed level of material misstatement risk 重大错报风险的评估水平 {.:$F3T
62.simall business 小规模企业 $"kPzo~B_
63.accounting system 会计系统 @V*dF|# /
64.test of control 控制测试 A"V
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65.walk-through test 穿行测试 ~ skp}g]
66.communication 沟通 6TW7E}a.
67.flow chart 流程图 hk~/W}sI
68.reperformance of internal control 重新执行 =5+*TL`
69.audit evidence 审计证据 yn62Ny
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70.substantive procedures 实质性程序 5BhR4+1J
71.assertions 认定 NHGTV$T`1
72.esistence 存在 I'uwJy_I\
73.occurrence 发生 1)(>'pY
74.completeness 完整性 Op'a=4x]
75.rights and obligations 权利和义务 <sH
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76.valuation and allocation 计价和分摊 \Rny*px
77.cutoff 截止 W'[V$*
78.accuracy 准确性 /5ZX6YkeH
79.classification 分类 IP62|~Ap
80.inspection 检查 ShB]U5b:k
81.supervision of counting 监盘 s6bsVAO>
82.observation 观察 z]G|)16
83.confirmation 函证 kU<t~+
84.computation 计算
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85.analytical procedures 分析程序 n<ZPWlJ
86.vouch 核对 LIZB!S@V \
87.trace 追查 Zzlf1#26\
88.audit sampling 审计抽样 E#k{<LYI
89.error 误差 ywa*?3?c
90.expected error 预期误差
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91.population 总体 wX,V:QE
92.sampling risk 抽样风险 k +-w%
93.non- sampling risk 非抽样风险 ^|Q]WHNFB
94.sampling unit 抽样单位 .hl_zc#
95.statistical sampling 统计抽样 |mb2<! ag{
96.tolerable error 可容忍误差 YlHP:ZW-cu
97.the risk of under reliance 信赖不足风险 ]O@$}B];)
98.the risk of over reliance 信赖过度风险 GShxPH{_j
99.the risk of incorrect rejection 误拒风险 Y %
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100. the risk of incorrect acceptance 误受风险 fvkcJwkc
101.working trial balance 试算平衡表 2c9?,Le/;
102.index and cross-referencing 索引和交叉索引
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103.cash receipt 现金收入 ks4`h>i
104.cash disbursement 现金支出 C?<pD+]b_
105.bank statement 银行对账单 !U^{`V jp[
106.bank reconciliation 银行存款余额调节表 wcGK*sWG-
107.balance sheet date 资产负债表日 N^Re
108.net realizable value 可变现净值 NX @FUct;
109.storeroom 仓库 gYKz,$
110.sale invoice 销售发票 d
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111.price list 价目表 % MHb
112.positive confirmation request 积极式询证函 -=ZL(r
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113.negative confirmation request 消极式询证函 4<efj
114.purchase requisition 请购单 /)P}[Q4
115.receiving report 验收报告 y~SVD@
116.gross margin 毛利 COrk (
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117.manufacturing overhead 制造费用 )Z}AhX
118.material requisition 领料单 @YJI'Hf67
119.inventory-taking 存货盘点 4U}qrN~=
120.bond certificate 债券 GtA`0B
121.stock certificate 股票 U ZM #O
122.audit report 审计报告 '%Ng lC[J
123.entity 被审计单位 M;(,0d k
124.addressee of the audit report 审计报告的收件人 zKJ2~=
125.unqualified opinion 无保留意见 ,?fJ0n:!%
126.qualified opinion 保留意见 ^kez]>
127.disclaimer of opinion 无法表示意见 %Tm*^
128.adverse opinion 否定意见
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129 Auditors‘Report审计报告 {Mx(|)WkL
130 internal audit内部审计 {MUB4-@?F$
131 public sector audit政府审计 %oZ:Awx
账项基础审计accounting number-based audit NTg@UT<
风险导向审计方法risk-oriented audit approach n<I{x^!