1.audit 审计 =3sldKL&F
2.attestation cCh5Jl@Z
鉴证 ju^"vw
3.credibility Hx2j=Q_dw
可信赖程度 '^ e/F)0
4.audit of financial statements 财务报表审计 wEfz2Eq
5.agreed-upon procedures 执行商定程序 (>LHj]}K
6.high levels of assurance 高水平保证 [B~zoB(
7.compilation 编制 V1`5D7Z
8.reliability 可靠性 c,+(FQ9
9.relevance 相关性 OHP3T(Q5
10.professional skepticism 职业谨慎 8q~FUJhU
11.objectivity 客观性 Wt+y-ES
12. professional competence 专业胜任能力 ;V"yMWjc
13.Senior/CPA-in-charge 项目经理
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14.audit engagement letter 业务约定书 `F2*o47|t
15.recurring audit 连续审计 ~f=6?5.wa
16.the client 委托人 B)*#g
17.change CPA 更换注册会计师 !HR2Rf l
18.the existing CPA 现任注册会计师 F/h :&B:;
19.the successor CPA 后任注册会计师 w{r(F`
20.the preceding CPA前任注册会计师 [)H,zpl
21.issue the audit report 出具审计报告 iVq#aXN
22.expert 专家 XY!{ g(
23.the board of directors 董事会 5S\][;u
24.knowledge of the entity‘ s business 了解被审计单位情况 Y*kh$E%<#
25.assess material misstatement risks评估重大错报风险 !k:zLjtp
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 T^'*_*m
27.a general knowledge of ————- 初步了解―――的情况 ?79SP p)oo
28.a more knowledge of—————— 进一步了解的情况 miG;]-"^
29.the prior year‘s working papers 以前年度工作底稿 Q+N7:o!;<b
30.minutes of meeting 会议纪要 z<oE!1St
31.business risks 经营风险 J\xz^%p
32.appropriateness 适当性 npO@Haw
33.accounting estimate 会计估计 W>?f^C!+m
34.management representations 管理层声明 *X=@yB*aK
35.going concern assumption 持续经营假设 !Bk[p/\
36.audit plan 审计计划 qD(fYOX{C
37.significant audit areas 重点审计领域 ez^*M:K
38.error 错误 o5=)~D{/G3
39.fraud舞弊 q'%[[<
40.modified or additional procedures 修改或追加审计程序 C`NBHRa>
41.misappropriation of assets 侵占资产 Ok}{jwJ%W;
42.transactions without substance 虚假交易 &?/N}g
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43.unusual pressures 异常压力 |t&G&)~:
44.the suspected noncompliance 涉嫌存在违法行为 A;fB6
45.materialiy 重要性 mh
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46.exceed the materiality level 超过重要性水平 L9{mYA]q
47.approach the materiality level 接近重要性水平 yD3bl%uZ
48.an acceptably low level 可接受水平 -uv
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49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 24H^hN9
50.misstatements or omissions 错报或漏报 ~j/bCMEf!
51.aggregate 总计 0a2$P+p
52.subsequent events 期后事项 ch0oFc$
53.adjust the financial statements 调整财务报表 xta}4:d-Y
54.perform additional audit procedures 实施追加的审计程序 $z2xZqe
55.audit risk 审计风险 9?u9wuH
56.detection risk 检查风险 _l24Ba$F6
57.inappropriate audit opinion 不适当的审计意见 L _vblUDq
58.material misstatement 重大的错报 zB#_:(1qK
59.tolerable misstatement 可容忍错报 :LZ-da"QR
60.the acceptable level of detection risk 可接受的检查风险 LN@E\wRw{r
61.assessed level of material misstatement risk 重大错报风险的评估水平 <=;H[}
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62.simall business 小规模企业 0kU3my]
63.accounting system 会计系统 hFsA_x+L;
64.test of control 控制测试 v%H"_T
65.walk-through test 穿行测试 XGE
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66.communication 沟通 8%;}LK
67.flow chart 流程图
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68.reperformance of internal control 重新执行 Ci]'G>F@"
69.audit evidence 审计证据 ]regi- LGU
70.substantive procedures 实质性程序 y2z{rd
71.assertions 认定 iEiu%T>
72.esistence 存在 M|/oFV
73.occurrence 发生 Z"6 2#VM
74.completeness 完整性 &u+yM
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75.rights and obligations 权利和义务 1YJ_1VJ
76.valuation and allocation 计价和分摊 ~A8qeaP
77.cutoff 截止 ]LEoOdDN"C
78.accuracy 准确性 E:08%4O
79.classification 分类 X|X4L(i
80.inspection 检查 x`]Ofr'
81.supervision of counting 监盘 4=u+ozCG
82.observation 观察 SQh+5
83.confirmation 函证 N7e`6d!
84.computation 计算 {
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85.analytical procedures 分析程序 ?r{TOjn
86.vouch 核对 J+{Ou rWt
87.trace 追查 SV$nyV
88.audit sampling 审计抽样 1pd 9s8CA
89.error 误差 Ap11b|v
90.expected error 预期误差 E)C.eW /
91.population 总体 ! G*&4V3Mg
92.sampling risk 抽样风险 Yuwc$Qp)
93.non- sampling risk 非抽样风险 |w=Ec#)t4
94.sampling unit 抽样单位 "/Y<G
95.statistical sampling 统计抽样 nY OY"'z
96.tolerable error 可容忍误差 }TSgAwsb
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97.the risk of under reliance 信赖不足风险 By2s ']bw
98.the risk of over reliance 信赖过度风险 Xl#Dw bx
99.the risk of incorrect rejection 误拒风险 X.s*>'
100. the risk of incorrect acceptance 误受风险 j*tk(o}qG
101.working trial balance 试算平衡表 8V6=i'GK
102.index and cross-referencing 索引和交叉索引 rVUUH!
103.cash receipt 现金收入 <v]z6B@9!
104.cash disbursement 现金支出 uCw>}3
105.bank statement 银行对账单 @'*eC}\E
106.bank reconciliation 银行存款余额调节表 T
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107.balance sheet date 资产负债表日 g.9L)L
108.net realizable value 可变现净值 -7k[Vg?
109.storeroom 仓库 y|^EGnaE
110.sale invoice 销售发票 ( :
111.price list 价目表 (VR"Mi4
112.positive confirmation request 积极式询证函 (@+h5@J[`I
113.negative confirmation request 消极式询证函 w'A tf
114.purchase requisition 请购单 X` ATH^S
115.receiving report 验收报告 5B1G?`]?
116.gross margin 毛利 +fM&su=wl
117.manufacturing overhead 制造费用 2R~6<W+&:>
118.material requisition 领料单 27m@|M] R
119.inventory-taking 存货盘点 `3J':Vh
120.bond certificate 债券 4AQ[igTDP
121.stock certificate 股票 G%S6$@:
122.audit report 审计报告 m
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123.entity 被审计单位 J7:9_/e0T
124.addressee of the audit report 审计报告的收件人 &M[MEO`t8
125.unqualified opinion 无保留意见 $`pd|K`
126.qualified opinion 保留意见
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127.disclaimer of opinion 无法表示意见 R\*)@[y9l
128.adverse opinion 否定意见 80|onP\L
129 Auditors‘Report审计报告 flP>@i:e6
130 internal audit内部审计 "qawq0P8Z
131 public sector audit政府审计 mwIk^Sz]@
账项基础审计accounting number-based audit s
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风险导向审计方法risk-oriented audit approach R"Kz!NTB