1.audit 审计 Js,! G
2.attestation n$
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鉴证 P>7Xbm,VP
3.credibility n1f8jS+'}
可信赖程度 ?*fa5=ql
4.audit of financial statements 财务报表审计 d9f7 &
5.agreed-upon procedures 执行商定程序 4era5=
6.high levels of assurance 高水平保证 >f]/VaMH{
7.compilation 编制 v ccH(T
8.reliability 可靠性 Y=mr=]q
9.relevance 相关性 r6DLShP-Ur
10.professional skepticism 职业谨慎 OdzeHpH3g
11.objectivity 客观性 f@OH~4FG
12. professional competence 专业胜任能力 Ds`e-X)O;\
13.Senior/CPA-in-charge 项目经理 boo361L
14.audit engagement letter 业务约定书 hg)Xr5>
15.recurring audit 连续审计 \`n(JV
16.the client 委托人 =L!&Z
17.change CPA 更换注册会计师 c+:ZmrP/
18.the existing CPA 现任注册会计师 *QC6zJ
19.the successor CPA 后任注册会计师 7H6Ts8^S
20.the preceding CPA前任注册会计师 8Y`Lq$u
21.issue the audit report 出具审计报告 F]$ Nu
22.expert 专家 dAI^ P/y%
23.the board of directors 董事会 `0d0T~
24.knowledge of the entity‘ s business 了解被审计单位情况 ='7m$,{(Q[
25.assess material misstatement risks评估重大错报风险 ?J
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26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 6$`< Y?
27.a general knowledge of ————- 初步了解―――的情况 &`^(dO9
28.a more knowledge of—————— 进一步了解的情况 h3MdQlJ&
29.the prior year‘s working papers 以前年度工作底稿 W{6QvQD8
30.minutes of meeting 会议纪要 7+jxf[(XQ
31.business risks 经营风险 {?qfH>oFA
32.appropriateness 适当性 RNT9M:w
33.accounting estimate 会计估计 VE\L&d2S
34.management representations 管理层声明 %_!/4^smE
35.going concern assumption 持续经营假设 H,7='n7"
36.audit plan 审计计划 t~+M>Fjm?d
37.significant audit areas 重点审计领域 $S6(V}yh
38.error 错误 $@AJg
39.fraud舞弊 Hg#tSE
40.modified or additional procedures 修改或追加审计程序 )PYPlSQ*V
41.misappropriation of assets 侵占资产 o|xf2k
42.transactions without substance 虚假交易 { 53FR
43.unusual pressures 异常压力 ]iV]7g8:
44.the suspected noncompliance 涉嫌存在违法行为 529;_|
45.materialiy 重要性 {wSi?;[Gq
46.exceed the materiality level 超过重要性水平 ;z:Rj}l
47.approach the materiality level 接近重要性水平 z|g2Q#$-\S
48.an acceptably low level 可接受水平 j=0kxvp
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 TegdB|y7O
50.misstatements or omissions 错报或漏报 mv9D{_,pD
51.aggregate 总计 1$*8F
52.subsequent events 期后事项 iq;\
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53.adjust the financial statements 调整财务报表 yFE0a"0y
54.perform additional audit procedures 实施追加的审计程序 xQ9t1b|{e
55.audit risk 审计风险 (j8*F Bq
56.detection risk 检查风险 N_%@_$3G]
57.inappropriate audit opinion 不适当的审计意见 Ws2q/[\oz
58.material misstatement 重大的错报 `m 5\
59.tolerable misstatement 可容忍错报 ?eJ'
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60.the acceptable level of detection risk 可接受的检查风险 c &c
61.assessed level of material misstatement risk 重大错报风险的评估水平 [v
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62.simall business 小规模企业 rz|T2K
63.accounting system 会计系统 d?oXz| ;H(
64.test of control 控制测试 {z o GwB
65.walk-through test 穿行测试 OTy!Q,0$.
66.communication 沟通
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67.flow chart 流程图 6~dAK3v5
68.reperformance of internal control 重新执行 49FP&NgK
69.audit evidence 审计证据 \`k=9{R.
70.substantive procedures 实质性程序 a~KtH;7<
71.assertions 认定 X}#vt?mu
72.esistence 存在 B)q }]Qn
73.occurrence 发生 9SC1A -nF
74.completeness 完整性 h7]+#U]mi
75.rights and obligations 权利和义务 >MYxj}I4{z
76.valuation and allocation 计价和分摊 ~<1s
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77.cutoff 截止 wBt7S!>G
78.accuracy 准确性 N XB8u6
79.classification 分类 +Xg:*b9So
80.inspection 检查 8GkWo8rPk
81.supervision of counting 监盘 qO@vXuul,
82.observation 观察 EW$drY@
83.confirmation 函证 F=F84_+K
84.computation 计算 AO<T6VK
85.analytical procedures 分析程序 l>*X+TpA,
86.vouch 核对 LJrH_h8C
87.trace 追查 :$I"n\
88.audit sampling 审计抽样
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89.error 误差 CH7a4qL`
90.expected error 预期误差 smCACQ$(
91.population 总体 tMLiG4
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92.sampling risk 抽样风险 bWL!=
93.non- sampling risk 非抽样风险
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94.sampling unit 抽样单位 6$
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95.statistical sampling 统计抽样 _;}$/
96.tolerable error 可容忍误差 Y6wr}U
97.the risk of under reliance 信赖不足风险 z,;XWv?
98.the risk of over reliance 信赖过度风险 ,DEq"VW_
99.the risk of incorrect rejection 误拒风险 0d[O/Q`
100. the risk of incorrect acceptance 误受风险 a;$V;3C{b&
101.working trial balance 试算平衡表 Lginps[la
102.index and cross-referencing 索引和交叉索引 zd$'8/Cq
103.cash receipt 现金收入 p;4FZ$
104.cash disbursement 现金支出 Qi\]='C
105.bank statement 银行对账单 9>{ml&$
106.bank reconciliation 银行存款余额调节表 K^x{rn.Zf
107.balance sheet date 资产负债表日 t|>P9lX@
108.net realizable value 可变现净值 Gd!_9S`68
109.storeroom 仓库 Ee5YW/9]
110.sale invoice 销售发票 ?z&n I#
111.price list 价目表 jl59;.P
112.positive confirmation request 积极式询证函 a@g
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113.negative confirmation request 消极式询证函 LcLHX
114.purchase requisition 请购单 kRggVRM
115.receiving report 验收报告 W.
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116.gross margin 毛利 |HAbZd7PG
117.manufacturing overhead 制造费用 USART}Us4
118.material requisition 领料单 ~xzr8 P
119.inventory-taking 存货盘点 ;(mNjxA
120.bond certificate 债券 [cDkmRV
121.stock certificate 股票 +M.BMS2A<l
122.audit report 审计报告 L%[>z'Zp
123.entity 被审计单位 h[!@8
124.addressee of the audit report 审计报告的收件人 NxJnU<g-
125.unqualified opinion 无保留意见 9qa/f[G
126.qualified opinion 保留意见 h5P ]`r
127.disclaimer of opinion 无法表示意见 ['>ZC3?"h
128.adverse opinion 否定意见 ^coCsV^CW"
129 Auditors‘Report审计报告 NJJ=ch
130 internal audit内部审计
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131 public sector audit政府审计 3L2NenJB
账项基础审计accounting number-based audit o w(9dB&E
风险导向审计方法risk-oriented audit approach kjQW9QJ<