1.audit 审计 p=kt+H&;
2.attestation ZSD7%gE<
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鉴证 AGO"),
3.credibility )iK:BL*Nw
可信赖程度 .yD
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4.audit of financial statements 财务报表审计 <$a-.C5
5.agreed-upon procedures 执行商定程序 Y7I\<JG<
6.high levels of assurance 高水平保证 a"t~K
7.compilation 编制 B(} 'yY@%u
8.reliability 可靠性 h^1!8oOYD
9.relevance 相关性 59"tHb6 E
10.professional skepticism 职业谨慎 _ yDDPuAi
11.objectivity 客观性 28c6~*Te#
12. professional competence 专业胜任能力 /;[x3}[
13.Senior/CPA-in-charge 项目经理 23,pVo
14.audit engagement letter 业务约定书 %3"U|Za+
15.recurring audit 连续审计 x%[NK[^&
16.the client 委托人 + 660/ e8N
17.change CPA 更换注册会计师 _Y}cK|3
18.the existing CPA 现任注册会计师 TiG?r$6v%
19.the successor CPA 后任注册会计师 0_Elxc
20.the preceding CPA前任注册会计师 Qgv g*KX
21.issue the audit report 出具审计报告 Q00v(6V46
22.expert 专家 \1n (Jr.<
23.the board of directors 董事会 `
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24.knowledge of the entity‘ s business 了解被审计单位情况 f5{|_]q]
25.assess material misstatement risks评估重大错报风险 ,w9|?%S
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 BSJS4+,E
27.a general knowledge of ————- 初步了解―――的情况 K)+]as
28.a more knowledge of—————— 进一步了解的情况 xirq$sEl
29.the prior year‘s working papers 以前年度工作底稿 DnG9bVm>
30.minutes of meeting 会议纪要 KK6z3"tk5
31.business risks 经营风险
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32.appropriateness 适当性 /(u? k%Q
33.accounting estimate 会计估计 N^PkSf[)h5
34.management representations 管理层声明 s1#A0%gx
35.going concern assumption 持续经营假设 cu'( Hj
36.audit plan 审计计划 iWFtb)3B
37.significant audit areas 重点审计领域 \
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38.error 错误 ~Eb:
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39.fraud舞弊 ct
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40.modified or additional procedures 修改或追加审计程序 }; M@JMu,
41.misappropriation of assets 侵占资产 %4V$')rek
42.transactions without substance 虚假交易 q@;1{
43.unusual pressures 异常压力 ~Lg ;7i1L
44.the suspected noncompliance 涉嫌存在违法行为 Tr|PR t
45.materialiy 重要性 ?E}gm>
46.exceed the materiality level 超过重要性水平 jAv3qMQA
47.approach the materiality level 接近重要性水平 iVf7;M8O
48.an acceptably low level 可接受水平 G`Z<a
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 r ?<kWR?w
50.misstatements or omissions 错报或漏报 cR,'aX
51.aggregate 总计 =PNkzFUo
52.subsequent events 期后事项 J|^z>gP(
53.adjust the financial statements 调整财务报表
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54.perform additional audit procedures 实施追加的审计程序 bAN>\zG+
55.audit risk 审计风险 x*=m'IM[
56.detection risk 检查风险 P/^@t+KC
57.inappropriate audit opinion 不适当的审计意见 x >tm[k
58.material misstatement 重大的错报 eOkiB!G.
59.tolerable misstatement 可容忍错报 jvD_{r
60.the acceptable level of detection risk 可接受的检查风险 =1(7T.t
61.assessed level of material misstatement risk 重大错报风险的评估水平 pzUr9
62.simall business 小规模企业 ~x+'-2A46
63.accounting system 会计系统 H+]h+K9\7
64.test of control 控制测试 8O60pB;4
65.walk-through test 穿行测试 i_*.
66.communication 沟通 pFZ$z?lI
67.flow chart 流程图 |cp_V
68.reperformance of internal control 重新执行 8faT@J'e;
69.audit evidence 审计证据 @Bjp7v:w
70.substantive procedures 实质性程序 6A|XB3
71.assertions 认定 L+T7Ge
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72.esistence 存在 l{ql'm
73.occurrence 发生 bb\XZ~)F
74.completeness 完整性 'irwecd8
75.rights and obligations 权利和义务 dTu*%S1Z
76.valuation and allocation 计价和分摊 T<b*=i
77.cutoff 截止 f&$;iE
78.accuracy 准确性 ,O:p`"3`0=
79.classification 分类 j!oX\Y-: &
80.inspection 检查 NjA[(8\:
81.supervision of counting 监盘 A:
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82.observation 观察 {Oq8A.daJ
83.confirmation 函证 j8bA"r1
84.computation 计算 Iw)m9h
85.analytical procedures 分析程序 A-_M=\
86.vouch 核对 Z(tO]tQE
87.trace 追查 4g}r+!T
88.audit sampling 审计抽样 <SOG?Lh~
89.error 误差 M8 \/[R\
90.expected error 预期误差 nN@
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91.population 总体 C.LAr~P
92.sampling risk 抽样风险 @qjN>PH~
93.non- sampling risk 非抽样风险 M"{*))O\-c
94.sampling unit 抽样单位 @JLN3
95.statistical sampling 统计抽样 lcy+2)+
96.tolerable error 可容忍误差 ? u".*!%
97.the risk of under reliance 信赖不足风险 >SziRm>Y7
98.the risk of over reliance 信赖过度风险 ZGI<L
99.the risk of incorrect rejection 误拒风险 OpU9:^r
100. the risk of incorrect acceptance 误受风险 BhbfPQ
101.working trial balance 试算平衡表 7bRfkKD
102.index and cross-referencing 索引和交叉索引 kTT%<
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103.cash receipt 现金收入 %H
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104.cash disbursement 现金支出 i O? f&u
105.bank statement 银行对账单 t0v>J9
106.bank reconciliation 银行存款余额调节表 !O}e)t
107.balance sheet date 资产负债表日 Vkd_&z7
108.net realizable value 可变现净值 h05FR[</
109.storeroom 仓库 X%JyC_~<
110.sale invoice 销售发票 7IkEud
111.price list 价目表 @OUBo;/
112.positive confirmation request 积极式询证函 m-;8O /
113.negative confirmation request 消极式询证函 ,O-_Pv
114.purchase requisition 请购单 Jg{K!P|i
115.receiving report 验收报告 QlR~rFs9t
116.gross margin 毛利 8\:>;XG6f
117.manufacturing overhead 制造费用 n+Conp/
118.material requisition 领料单 wL>*WLf
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119.inventory-taking 存货盘点 B"#pv
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120.bond certificate 债券 c(FGW7L<
121.stock certificate 股票 iyr8*L\
122.audit report 审计报告 z
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123.entity 被审计单位 O7LJ-M
124.addressee of the audit report 审计报告的收件人 C"0
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125.unqualified opinion 无保留意见 FV
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126.qualified opinion 保留意见 $v e$Sq
127.disclaimer of opinion 无法表示意见 s"w^E\>6
128.adverse opinion 否定意见 ;V
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129 Auditors‘Report审计报告 "cly99t
130 internal audit内部审计 i;]# @n|
131 public sector audit政府审计 !v9`oL26
账项基础审计accounting number-based audit fl9VokAT
风险导向审计方法risk-oriented audit approach :AqtPV'