1.audit 审计 eg1Mdg\a
2.attestation
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鉴证 dczq,evp
3.credibility 7J;\&q'
可信赖程度 wq7h8Z}l
4.audit of financial statements 财务报表审计 cTBUj
5.agreed-upon procedures 执行商定程序 G1a56TIN~
6.high levels of assurance 高水平保证 IP
7.compilation 编制 f hjlt#
8.reliability 可靠性 %Jji<M]
9.relevance 相关性 ;4QE.&s`
10.professional skepticism 职业谨慎 0|DyYu
11.objectivity 客观性 N*f]NCSi
12. professional competence 专业胜任能力 GOsOFs "
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13.Senior/CPA-in-charge 项目经理 VXnWY8\
14.audit engagement letter 业务约定书 5\Rg%Ezl
15.recurring audit 连续审计 '=`af>Nc
16.the client 委托人 DYF(O-hJK
17.change CPA 更换注册会计师 OFxCV`>ce
18.the existing CPA 现任注册会计师 VHi'~B#'*
19.the successor CPA 后任注册会计师 2fgYcQ8`
20.the preceding CPA前任注册会计师 {%\@Z-9%q,
21.issue the audit report 出具审计报告 A%cJ5dF8~
22.expert 专家 1QPz|3f@\
23.the board of directors 董事会 9PUobV_^Wo
24.knowledge of the entity‘ s business 了解被审计单位情况 i#aKW'
25.assess material misstatement risks评估重大错报风险 +Ks 3
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 cw,|,uXq
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27.a general knowledge of ————- 初步了解―――的情况 )KY4BBc
28.a more knowledge of—————— 进一步了解的情况 HB,?}S#TP
29.the prior year‘s working papers 以前年度工作底稿 A34O(fE
30.minutes of meeting 会议纪要 &]tm'N25
31.business risks 经营风险 -,+~W#n
32.appropriateness 适当性 P]iJ"d]+X
33.accounting estimate 会计估计 8!b>[Nsc
34.management representations 管理层声明 @?jbah#
35.going concern assumption 持续经营假设 #iQF)x| D
36.audit plan 审计计划 IE3GZk+a~
37.significant audit areas 重点审计领域 jNI9 .45y
38.error 错误 2tg 07
39.fraud舞弊 1#*^+A E
40.modified or additional procedures 修改或追加审计程序 _F(Np\%_
41.misappropriation of assets 侵占资产 Xf{9rZ+
42.transactions without substance 虚假交易 _kc}:
43.unusual pressures 异常压力 k8!:`jG
44.the suspected noncompliance 涉嫌存在违法行为 86e aX+F
45.materialiy 重要性 3mHP=)
46.exceed the materiality level 超过重要性水平 K^h9\<w
47.approach the materiality level 接近重要性水平 XgyLlp;,O
48.an acceptably low level 可接受水平 LLFQ5py{
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 KG
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50.misstatements or omissions 错报或漏报 +^jm
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51.aggregate 总计 jrxq558
52.subsequent events 期后事项 A9KPU:
53.adjust the financial statements 调整财务报表 `H q*l"8
54.perform additional audit procedures 实施追加的审计程序 III:jhh
55.audit risk 审计风险 0Y'ow=8M
56.detection risk 检查风险 iUFG!,+d
57.inappropriate audit opinion 不适当的审计意见 Ljiw9*ZI
58.material misstatement 重大的错报 Ct^=j@g
59.tolerable misstatement 可容忍错报
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60.the acceptable level of detection risk 可接受的检查风险 7[mP@ {
61.assessed level of material misstatement risk 重大错报风险的评估水平 i8KoJY"
62.simall business 小规模企业 NHQoP&OG
63.accounting system 会计系统 cNikLd~?A
64.test of control 控制测试 RUq[HxF)
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65.walk-through test 穿行测试 }
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66.communication 沟通 E#3tkFF0Z[
67.flow chart 流程图 0176
68.reperformance of internal control 重新执行 Mnk-"d
69.audit evidence 审计证据 `\P1Ff@z0
70.substantive procedures 实质性程序
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71.assertions 认定 >Q'*~S@v3
72.esistence 存在 ?p/}eRgi
73.occurrence 发生 tqCwbi
74.completeness 完整性 K-"`A.:S
75.rights and obligations 权利和义务 8_ascvs5
76.valuation and allocation 计价和分摊 yJ`{\7Uqg
77.cutoff 截止 >j7]gi(
78.accuracy 准确性 Y
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79.classification 分类 >|`1aCg,
80.inspection 检查 Sb?Ua*(L:
81.supervision of counting 监盘 `Kn+d~S4
82.observation 观察 )*R';/zaI
83.confirmation 函证 '@
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84.computation 计算 EiaP1o
85.analytical procedures 分析程序 Q/]o'_[vW
86.vouch 核对 B'mUDW8\D
87.trace 追查 k
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88.audit sampling 审计抽样 jt(GXgm
89.error 误差 }#;.b'`
90.expected error 预期误差 H+5+;`;
91.population 总体 2#00<
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92.sampling risk 抽样风险 z,hBtq:-$
93.non- sampling risk 非抽样风险 DUH DFG
94.sampling unit 抽样单位 KX3A|
95.statistical sampling 统计抽样 s|:1z"q
96.tolerable error 可容忍误差 kma>'P`G
97.the risk of under reliance 信赖不足风险 QhLgFu
98.the risk of over reliance 信赖过度风险 I<XYLe[_S
99.the risk of incorrect rejection 误拒风险 _yX.Apv]
100. the risk of incorrect acceptance 误受风险 Q&+)Kp]A
101.working trial balance 试算平衡表 R# .H&#
102.index and cross-referencing 索引和交叉索引 \{!,a
103.cash receipt 现金收入 | lZJt
104.cash disbursement 现金支出 >]%$lSCW\D
105.bank statement 银行对账单 +V9xKhR;x
106.bank reconciliation 银行存款余额调节表 2`%a[t@M.
107.balance sheet date 资产负债表日 Zy.ls&<:
108.net realizable value 可变现净值 /u_9uJ"-K(
109.storeroom 仓库 VXlAK(
110.sale invoice 销售发票 ho B[L}<c
111.price list 价目表 H'7s`^-
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112.positive confirmation request 积极式询证函 _<DOA:'v
113.negative confirmation request 消极式询证函 tl*h"du^
114.purchase requisition 请购单 U* c'xoP
115.receiving report 验收报告 }~NXiUe
116.gross margin 毛利 Ww\ WuaY
117.manufacturing overhead 制造费用 7&OJ
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118.material requisition 领料单 ].5q,A]
119.inventory-taking 存货盘点 !f&hVLs0
120.bond certificate 债券 aG]^8`~>'
121.stock certificate 股票 uFb
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122.audit report 审计报告 U 8p %MFD
123.entity 被审计单位 lN8l71N^
124.addressee of the audit report 审计报告的收件人 s$(%?,yf2
125.unqualified opinion 无保留意见
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126.qualified opinion 保留意见 zUNUH^Il
127.disclaimer of opinion 无法表示意见 B"\9sl X
128.adverse opinion 否定意见 CWRB/WH:
129 Auditors‘Report审计报告 !4FOX>|L@
130 internal audit内部审计 %l#X6jkt
131 public sector audit政府审计 Q$ Dx
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账项基础审计accounting number-based audit Z
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风险导向审计方法risk-oriented audit approach J .TK<!