1.audit 审计 ?Ko|dmX
2.attestation *69c-`o
鉴证 $n-Af0tK
3.credibility xc;DdK=1X
可信赖程度 HzvlF0
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4.audit of financial statements 财务报表审计 e .l!3xY2'
5.agreed-upon procedures 执行商定程序 rJQ=9qn\
6.high levels of assurance 高水平保证 )11W)G`w
7.compilation 编制 0(gq;H5x'
8.reliability 可靠性 +8AvTSgX%
9.relevance 相关性 3]/.\(2
10.professional skepticism 职业谨慎 q[ULGv
11.objectivity 客观性 DyfsTx
12. professional competence 专业胜任能力 /^:2<y8Ha
13.Senior/CPA-in-charge 项目经理 t`5j4
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14.audit engagement letter 业务约定书 ZenPw1 -
15.recurring audit 连续审计 IU#x
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16.the client 委托人 }>}1oUCi
17.change CPA 更换注册会计师 A
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18.the existing CPA 现任注册会计师 d(7NO;S8
19.the successor CPA 后任注册会计师
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20.the preceding CPA前任注册会计师 >w.'KR0L
21.issue the audit report 出具审计报告 #?Mj$ZB
22.expert 专家 LjaGyj>)
23.the board of directors 董事会 YEv
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24.knowledge of the entity‘ s business 了解被审计单位情况 =eBmBn
25.assess material misstatement risks评估重大错报风险 !msNEE@[
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 y-B=W]E
27.a general knowledge of ————- 初步了解―――的情况 qu~X.
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28.a more knowledge of—————— 进一步了解的情况 5HKW"=5Cf
29.the prior year‘s working papers 以前年度工作底稿 iW;i!,
30.minutes of meeting 会议纪要 {38\vX,I(w
31.business risks 经营风险 p|qyTeg
32.appropriateness 适当性 >(3\kiYS
33.accounting estimate 会计估计 nY_?Jq
34.management representations 管理层声明 m\vmY
35.going concern assumption 持续经营假设 =X1?_~}
36.audit plan 审计计划 i sW\MB]
37.significant audit areas 重点审计领域 uzBz}<M=
38.error 错误 por/^=e{Y
39.fraud舞弊 cozXb$bBY
40.modified or additional procedures 修改或追加审计程序 9(, @aZ
41.misappropriation of assets 侵占资产 sx
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42.transactions without substance 虚假交易 *:hyY!x
43.unusual pressures 异常压力 wLJ]&puwm
44.the suspected noncompliance 涉嫌存在违法行为 )TJS4?
45.materialiy 重要性 n~g LPHY
46.exceed the materiality level 超过重要性水平 s8<gK.atl
47.approach the materiality level 接近重要性水平
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48.an acceptably low level 可接受水平 5`-UMz<]
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 L{8;Ud_2r
50.misstatements or omissions 错报或漏报 p
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51.aggregate 总计
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52.subsequent events 期后事项 #X`8
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53.adjust the financial statements 调整财务报表 s B
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54.perform additional audit procedures 实施追加的审计程序 bRo|uJ:d
55.audit risk 审计风险 SO{p ;g
56.detection risk 检查风险 "y;bsZBd"
57.inappropriate audit opinion 不适当的审计意见 {Wv%zA*8
58.material misstatement 重大的错报 h<6UC%'ac
59.tolerable misstatement 可容忍错报 SJ?)%[(T
60.the acceptable level of detection risk 可接受的检查风险 {1-V]h.<J
61.assessed level of material misstatement risk 重大错报风险的评估水平 e3[:D5
62.simall business 小规模企业 D'_Bz8H!p
63.accounting system 会计系统 K@u&(}
64.test of control 控制测试 .Zmp
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65.walk-through test 穿行测试 8g~EL{'
66.communication 沟通 E JK0
67.flow chart 流程图 1(#;&:$`i
68.reperformance of internal control 重新执行 c EnkU]
69.audit evidence 审计证据 ?KE$r~dn
70.substantive procedures 实质性程序 G"dS+,Q
71.assertions 认定 X~9j$3lUBR
72.esistence 存在 ;_?MX/w|&
73.occurrence 发生 </"4 zD|
74.completeness 完整性 Vb|#MNf)
75.rights and obligations 权利和义务 s!+
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76.valuation and allocation 计价和分摊 1Sz
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77.cutoff 截止 Uh6 '$0
78.accuracy 准确性 &1|?BZv
79.classification 分类 0?DC00O
80.inspection 检查 TQ@d~GR
81.supervision of counting 监盘 {QAv~S>4
82.observation 观察 Iah[j,]r
83.confirmation 函证 5F"|E-;
84.computation 计算 /+]s.V.
85.analytical procedures 分析程序 *OjKcs
86.vouch 核对 &&>tf%[
87.trace 追查 #qBr/+b
88.audit sampling 审计抽样 v-b0\_
89.error 误差 1bnBji
90.expected error 预期误差 XGrue6ya
91.population 总体 v Gy8Qu>
92.sampling risk 抽样风险 Z.PBu|Kx
93.non- sampling risk 非抽样风险 g"VMeW^
94.sampling unit 抽样单位 / |r
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95.statistical sampling 统计抽样 _fk#<
96.tolerable error 可容忍误差 J3R
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97.the risk of under reliance 信赖不足风险 ,:2'YB
98.the risk of over reliance 信赖过度风险 hfWFD,
99.the risk of incorrect rejection 误拒风险 fxcc<h4
100. the risk of incorrect acceptance 误受风险 YIRZ+H<Q
101.working trial balance 试算平衡表 D;}xr_
102.index and cross-referencing 索引和交叉索引 feM6K!fL`
103.cash receipt 现金收入 n/d`qS
104.cash disbursement 现金支出 friWW^
105.bank statement 银行对账单 Dim>
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106.bank reconciliation 银行存款余额调节表 s^Nw%KAv
107.balance sheet date 资产负债表日 7cDU2l
108.net realizable value 可变现净值 &)d$t'7p
109.storeroom 仓库 H`hnEOyLp
110.sale invoice 销售发票 gV;H6"
111.price list 价目表
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112.positive confirmation request 积极式询证函 z;tI D~Y
113.negative confirmation request 消极式询证函 XN=67f$Hw
114.purchase requisition 请购单 "p&Y^]
115.receiving report 验收报告 Bq\F?zk<
116.gross margin 毛利 zE T^T5>:
117.manufacturing overhead 制造费用 {
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118.material requisition 领料单 yOU(2"8p
119.inventory-taking 存货盘点 ~/pzxo$
120.bond certificate 债券 r|Z3$J{^"
121.stock certificate 股票 CvSIV7zYo
122.audit report 审计报告 E51dV:l
123.entity 被审计单位 C@ZK~Y_g
124.addressee of the audit report 审计报告的收件人 )>
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125.unqualified opinion 无保留意见 7"F*u :
126.qualified opinion 保留意见 \uqjs+
127.disclaimer of opinion 无法表示意见 !%+2Yifna
128.adverse opinion 否定意见 jdZ~z#`(!:
129 Auditors‘Report审计报告 -&x2&WE'
130 internal audit内部审计 }U ~6^2 .,
131 public sector audit政府审计 8
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账项基础审计accounting number-based audit Ix@&$!'k
风险导向审计方法risk-oriented audit approach 9_
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