1.audit 审计 ~&WBA]w'+
2.attestation h#Z~x
鉴证 1]&{6y
3.credibility v)~!HCG
可信赖程度 \"9ysePI
4.audit of financial statements 财务报表审计 4$+/7I \
5.agreed-upon procedures 执行商定程序
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6.high levels of assurance 高水平保证 v7<r-<I[
7.compilation 编制 5}2148
8.reliability 可靠性 2]E i4%jo
9.relevance 相关性 QwLS
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10.professional skepticism 职业谨慎 Ej<`HbJ'Q
11.objectivity 客观性
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12. professional competence 专业胜任能力 'OU`$K7n
13.Senior/CPA-in-charge 项目经理 *JO%.QNg
14.audit engagement letter 业务约定书 p-h(C'PqF
15.recurring audit 连续审计 Fnuheb'&m
16.the client 委托人 '/3\bvZ
17.change CPA 更换注册会计师 =00sB
18.the existing CPA 现任注册会计师 } a!HbH
19.the successor CPA 后任注册会计师 =WK's8FB;8
20.the preceding CPA前任注册会计师 {5(M
21.issue the audit report 出具审计报告 |N|[E5Cn
22.expert 专家 Zbf~E {
23.the board of directors 董事会 d!y_N&z|(
24.knowledge of the entity‘ s business 了解被审计单位情况 /}S1e P6
25.assess material misstatement risks评估重大错报风险 ,vB nr_D#
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 =cI> {
27.a general knowledge of ————- 初步了解―――的情况 'JJ :
28.a more knowledge of—————— 进一步了解的情况 6%&DJBU!
29.the prior year‘s working papers 以前年度工作底稿 %1rN6A!%
30.minutes of meeting 会议纪要 `82^!7 !
31.business risks 经营风险 cK75Chsu
32.appropriateness 适当性 #KDN
33.accounting estimate 会计估计 Wqe0m_7
34.management representations 管理层声明 !!6g<S7)
35.going concern assumption 持续经营假设 )!5"\eys
36.audit plan 审计计划 2
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37.significant audit areas 重点审计领域 :MGIp%3
38.error 错误 JTTI`b2l_
39.fraud舞弊 kQ|phtbI
40.modified or additional procedures 修改或追加审计程序 ~I@ %ysR
41.misappropriation of assets 侵占资产 +<)H2
42.transactions without substance 虚假交易 ]:Pkh./
43.unusual pressures 异常压力 .K+5k`kd
44.the suspected noncompliance 涉嫌存在违法行为 /EwNMU*6
45.materialiy 重要性 L"}2Y3
46.exceed the materiality level 超过重要性水平 Fu65VLKh
47.approach the materiality level 接近重要性水平 {<Xl57w-Q
48.an acceptably low level 可接受水平 P%ZU+ET
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 _3{8Zg
50.misstatements or omissions 错报或漏报 pz]KUQ
51.aggregate 总计 '&Tz8.jp~
52.subsequent events 期后事项 RA}Y$ }^#'
53.adjust the financial statements 调整财务报表 Ju_(,M-Vgr
54.perform additional audit procedures 实施追加的审计程序 rGzGbI=
55.audit risk 审计风险 F ZN}T{<
56.detection risk 检查风险 }sM_^&e4X
57.inappropriate audit opinion 不适当的审计意见 Hqb-)8 ~
58.material misstatement 重大的错报 tY60~@YO&
59.tolerable misstatement 可容忍错报 E :UJ"6
60.the acceptable level of detection risk 可接受的检查风险 ~uuM0POo
61.assessed level of material misstatement risk 重大错报风险的评估水平 T5aeO^x
62.simall business 小规模企业 e*39/B0S
63.accounting system 会计系统 >|
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64.test of control 控制测试 ES5a`"H
65.walk-through test 穿行测试 L/,M@1@R
66.communication 沟通 p%5(Qqmlk
67.flow chart 流程图 Ca3
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68.reperformance of internal control 重新执行 1t7T\~+F
69.audit evidence 审计证据 :~~\{fm
70.substantive procedures 实质性程序 D\ P-|}
71.assertions 认定 rR(\fX!dg
72.esistence 存在 u9{Z*w3L7
73.occurrence 发生 B";Dj~y
74.completeness 完整性 6}:(m#+
75.rights and obligations 权利和义务 }LX.gm
76.valuation and allocation 计价和分摊 `9
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77.cutoff 截止 ]"i^VVw
78.accuracy 准确性 LF!S`|F
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79.classification 分类 p9eTrFDy?
80.inspection 检查 Cil1wFBb
81.supervision of counting 监盘 ZU5; w
82.observation 观察 $~T|v7Y%
83.confirmation 函证 ^;;gPhhWV
84.computation 计算 ?d)FYB
85.analytical procedures 分析程序 v#9Uy}NJ9
86.vouch 核对 Kj+TPqXb
87.trace 追查 JgB"N/Oz
88.audit sampling 审计抽样 D`PA@t
89.error 误差 / 16 r_l
90.expected error 预期误差 Ar`U/ %Cu
91.population 总体 _j]
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92.sampling risk 抽样风险 t#7owY$^
93.non- sampling risk 非抽样风险 UL3u2g;d
94.sampling unit 抽样单位 f1I/aR V:+
95.statistical sampling 统计抽样 5-"aK~@+
96.tolerable error 可容忍误差 }QJ6"s
97.the risk of under reliance 信赖不足风险 VpB+|%@p
98.the risk of over reliance 信赖过度风险 V4|l7
99.the risk of incorrect rejection 误拒风险 =]-D_$S~
100. the risk of incorrect acceptance 误受风险 l6T5]$
101.working trial balance 试算平衡表 ;uqi
102.index and cross-referencing 索引和交叉索引 &FDWlrGg
103.cash receipt 现金收入 uD4$<rSHb
104.cash disbursement 现金支出 IR"=8w#MP
105.bank statement 银行对账单 /?:q9Wy
106.bank reconciliation 银行存款余额调节表 9<"l!noy
107.balance sheet date 资产负债表日 %kiPE<<x
108.net realizable value 可变现净值 DC
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109.storeroom 仓库 6"V86b0)h}
110.sale invoice 销售发票 zmU>
111.price list 价目表 0y=lf+xA*
112.positive confirmation request 积极式询证函 z?(QM:
113.negative confirmation request 消极式询证函 K[9{]$(Z
114.purchase requisition 请购单 19
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115.receiving report 验收报告 Ce_l\J8G
116.gross margin 毛利 Bmi9U
117.manufacturing overhead 制造费用
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118.material requisition 领料单 "=*
119.inventory-taking 存货盘点 |$c~Jq
120.bond certificate 债券 :SVWi}:Co1
121.stock certificate 股票 9TV1[+JWe
122.audit report 审计报告 vtXZ`[D,l)
123.entity 被审计单位 JPkI+0
124.addressee of the audit report 审计报告的收件人 LS4E.Xdn
125.unqualified opinion 无保留意见 u]Dds;~"b
126.qualified opinion 保留意见 3mXRLx=0>
127.disclaimer of opinion 无法表示意见 tnC,1HV0[
128.adverse opinion 否定意见 # |,c3$
129 Auditors‘Report审计报告 Ve4@^Jy;
130 internal audit内部审计 ]PZ\N~T
131 public sector audit政府审计 x$24Nc1a'
账项基础审计accounting number-based audit IHj9n>c)[
风险导向审计方法risk-oriented audit approach jR{Rd}QtQ