1.audit 审计 ]zMBZs
2.attestation (PrPH/$
鉴证 tAu|8aL
3.credibility Z-p^3t'{
可信赖程度 Lp]C![\>U
4.audit of financial statements 财务报表审计 0?L$)T-B
5.agreed-upon procedures 执行商定程序 Tx?@*Q
6.high levels of assurance 高水平保证 {e
7.compilation 编制 MLIQ 8=
8.reliability 可靠性 w*ktx{
9.relevance 相关性 y`@4n.Q
10.professional skepticism 职业谨慎 ; o@`l$O
11.objectivity 客观性 /sC[5G%
12. professional competence 专业胜任能力 6=lQT
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13.Senior/CPA-in-charge 项目经理 'nDT.i
14.audit engagement letter 业务约定书 +p}Xmn
15.recurring audit 连续审计 ]<_!@J6k
16.the client 委托人 hE#8_3 4%s
17.change CPA 更换注册会计师 awW\$Q
18.the existing CPA 现任注册会计师 ds[Z=_Ll
19.the successor CPA 后任注册会计师 (X7yNIPfA
20.the preceding CPA前任注册会计师 ~u`! Gi
21.issue the audit report 出具审计报告 ! tPK"k
22.expert 专家 sF3
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23.the board of directors 董事会 :3*oAh8|
24.knowledge of the entity‘ s business 了解被审计单位情况 NGQIoKC
25.assess material misstatement risks评估重大错报风险 ^A<.s_
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>UV\`x
27.a general knowledge of ————- 初步了解―――的情况 b2f2WY |z>
28.a more knowledge of—————— 进一步了解的情况 4sE=W
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29.the prior year‘s working papers 以前年度工作底稿 B;7s ]
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30.minutes of meeting 会议纪要 td$6:)
31.business risks 经营风险 ^[z\KmUqt
32.appropriateness 适当性 &J@ZF<Ib
33.accounting estimate 会计估计 #YVD
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34.management representations 管理层声明 & ~G
35.going concern assumption 持续经营假设 `/Jr8J_
36.audit plan 审计计划 ^g){)rz|
37.significant audit areas 重点审计领域 daJ-H
38.error 错误 `l0icfy
39.fraud舞弊 ^B=z_0 *
40.modified or additional procedures 修改或追加审计程序 jtpN o~O
41.misappropriation of assets 侵占资产 l+X^x%EA
42.transactions without substance 虚假交易 CMjPp`rA
43.unusual pressures 异常压力 pG=zGx4
44.the suspected noncompliance 涉嫌存在违法行为 ]
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45.materialiy 重要性 EMH}VigR
46.exceed the materiality level 超过重要性水平 `CouP-g.
47.approach the materiality level 接近重要性水平 o@~gg*
48.an acceptably low level 可接受水平 RXvcy<
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 62'0 )Cy^
50.misstatements or omissions 错报或漏报 (8F?yBu
51.aggregate 总计 JkEQ@x
52.subsequent events 期后事项 -xEg"dY/
53.adjust the financial statements 调整财务报表 BeCr){,3
54.perform additional audit procedures 实施追加的审计程序 >'g60 R[
55.audit risk 审计风险 @].aFhH`)
56.detection risk 检查风险 au~gJW-
57.inappropriate audit opinion 不适当的审计意见 a'fb0fz
58.material misstatement 重大的错报 bbA<Zp
59.tolerable misstatement 可容忍错报 cwU6}*_zn
60.the acceptable level of detection risk 可接受的检查风险 =
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61.assessed level of material misstatement risk 重大错报风险的评估水平 Y(mwJud|
62.simall business 小规模企业 $k=r
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63.accounting system 会计系统 u-cC}DP
64.test of control 控制测试 kQcQi}e
65.walk-through test 穿行测试 [vJosbU;
66.communication 沟通 fP*C*4#X
67.flow chart 流程图 O4 URr
68.reperformance of internal control 重新执行 JsdEA
69.audit evidence 审计证据 TJa%zi
70.substantive procedures 实质性程序 8[XNFFUZs
71.assertions 认定 F<1'M#bl
72.esistence 存在 du TSU9
73.occurrence 发生 wOSNlbQ5jl
74.completeness 完整性
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75.rights and obligations 权利和义务 HM
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76.valuation and allocation 计价和分摊 artS*fv3r
77.cutoff 截止
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78.accuracy 准确性 LDNUywj@w
79.classification 分类 p[IgnO
80.inspection 检查 uu #+|ZD
81.supervision of counting 监盘 8 F 1ga15
82.observation 观察 $x<-PN
83.confirmation 函证 ;0WlvK
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84.computation 计算 )v.FAV:
85.analytical procedures 分析程序 Cq'r
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86.vouch 核对 v7RDoO]I
87.trace 追查 +%^xz
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88.audit sampling 审计抽样
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89.error 误差 ;">hCM7
90.expected error 预期误差 WfI~l)
91.population 总体 R2gax;
92.sampling risk 抽样风险 .4-S|]/d,
93.non- sampling risk 非抽样风险 r4'Pf|`u
94.sampling unit 抽样单位 }'JPA&h|
95.statistical sampling 统计抽样 Z!6G(zz:>
96.tolerable error 可容忍误差 Iu]P^8
97.the risk of under reliance 信赖不足风险 5
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98.the risk of over reliance 信赖过度风险 O5"80z38[
99.the risk of incorrect rejection 误拒风险 jk?(W2c#{
100. the risk of incorrect acceptance 误受风险 n$K_KU v
101.working trial balance 试算平衡表 jKs8i$q
102.index and cross-referencing 索引和交叉索引 -A~
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103.cash receipt 现金收入 pgarGaeq
104.cash disbursement 现金支出 (["u
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105.bank statement 银行对账单 :\XD.n-n
106.bank reconciliation 银行存款余额调节表 q1j[eru
107.balance sheet date 资产负债表日 owB)+
108.net realizable value 可变现净值 GQQ6 t
109.storeroom 仓库 fNumY|%3
110.sale invoice 销售发票 gfHlY Q]
111.price list 价目表 [\y>Gv%
112.positive confirmation request 积极式询证函 \(s";@
113.negative confirmation request 消极式询证函 R8]bi|e)
114.purchase requisition 请购单 n1V*VQV
115.receiving report 验收报告 _,QUH"
116.gross margin 毛利 nfEk ,(:
117.manufacturing overhead 制造费用 [o "@*kf
118.material requisition 领料单 F ry5v?22
119.inventory-taking 存货盘点
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120.bond certificate 债券 }#@LZ)]hK
121.stock certificate 股票 #:X:~T
122.audit report 审计报告 mv_-|N~
123.entity 被审计单位 7(-
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124.addressee of the audit report 审计报告的收件人 #';r 0?
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125.unqualified opinion 无保留意见 ?uLqB@!2
126.qualified opinion 保留意见 od>.5{o
127.disclaimer of opinion 无法表示意见 4ai3@f5
128.adverse opinion 否定意见 H3b`)k
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129 Auditors‘Report审计报告 lwlR"Z
130 internal audit内部审计 F$v
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131 public sector audit政府审计 .)Q'j94Q
账项基础审计accounting number-based audit >{[J
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风险导向审计方法risk-oriented audit approach &+p07