1.audit 审计 vE$n0bL2
2.attestation Cp!Qd e
鉴证 u0i;vO)MNt
3.credibility 0~=>:^H'`q
可信赖程度 "jA?s9
4.audit of financial statements 财务报表审计 bU
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5.agreed-upon procedures 执行商定程序 IRY/0v
6.high levels of assurance 高水平保证 ~Blsj9a2
7.compilation 编制 D]*<J"/]d
8.reliability 可靠性 jlb=]hp8%
9.relevance 相关性 up
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10.professional skepticism 职业谨慎 5169E*
11.objectivity 客观性 DEN (pA\
12. professional competence 专业胜任能力 g?>V4WF
13.Senior/CPA-in-charge 项目经理 5o2vj8::
14.audit engagement letter 业务约定书 K;P<c,9X/
15.recurring audit 连续审计 ^/:G`'
16.the client 委托人 2/f!{lz ](
17.change CPA 更换注册会计师 vf/|b6'y
18.the existing CPA 现任注册会计师 yd~}CF
19.the successor CPA 后任注册会计师 XFJz\'{
20.the preceding CPA前任注册会计师 uK5 C-
21.issue the audit report 出具审计报告 |L%d^m
22.expert 专家 mj|TWDcj+
23.the board of directors 董事会 &A)u!l Ue
24.knowledge of the entity‘ s business 了解被审计单位情况 bTJ l
25.assess material misstatement risks评估重大错报风险 y25L`b
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 *sYvV,
27.a general knowledge of ————- 初步了解―――的情况 U#' WP
28.a more knowledge of—————— 进一步了解的情况 P> [,,w
29.the prior year‘s working papers 以前年度工作底稿 `HV~.C
30.minutes of meeting 会议纪要 c]>LL(R-7)
31.business risks 经营风险 I*OJPFZ^4
32.appropriateness 适当性
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33.accounting estimate 会计估计 | \6Ff/O
34.management representations 管理层声明 Fh
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35.going concern assumption 持续经营假设 GQ])y
36.audit plan 审计计划 Fz1K*xx'
37.significant audit areas 重点审计领域 1#
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38.error 错误 (\*+HZ`(Uu
39.fraud舞弊 h-6zQs
40.modified or additional procedures 修改或追加审计程序 ~=i<O&nai
41.misappropriation of assets 侵占资产 {L.=)zt>
42.transactions without substance 虚假交易 VB&`g<
43.unusual pressures 异常压力 0o_wy1O1,
44.the suspected noncompliance 涉嫌存在违法行为 WwAvR5jq
45.materialiy 重要性 l2
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46.exceed the materiality level 超过重要性水平 Jt|W
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47.approach the materiality level 接近重要性水平 -YJ4-]Z
48.an acceptably low level 可接受水平 ^J?y
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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 o~tL;(sz
50.misstatements or omissions 错报或漏报 <
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51.aggregate 总计 3JXKpk?
52.subsequent events 期后事项 %(i(Cf8@
53.adjust the financial statements 调整财务报表 =+"=|cQ
54.perform additional audit procedures 实施追加的审计程序
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55.audit risk 审计风险 kcio]@#
56.detection risk 检查风险 M\6u4p!G!
57.inappropriate audit opinion 不适当的审计意见 B0dv_'L}L
58.material misstatement 重大的错报 / &#b*46
59.tolerable misstatement 可容忍错报 D+('1E?
60.the acceptable level of detection risk 可接受的检查风险 EB2 5N~7
61.assessed level of material misstatement risk 重大错报风险的评估水平 <EM'
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62.simall business 小规模企业 EU4j'1!&g<
63.accounting system 会计系统 =L9;8THY
64.test of control 控制测试 o*Kl`3=]
65.walk-through test 穿行测试 Vk?US
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66.communication 沟通 3w$Ib}7
67.flow chart 流程图 HsRQiai*
68.reperformance of internal control 重新执行 x
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69.audit evidence 审计证据 -'~61=PD
70.substantive procedures 实质性程序 (8jQdbZU
71.assertions 认定 k\
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72.esistence 存在 z\r29IRh
73.occurrence 发生 SnFAv7_
74.completeness 完整性 <0!)}O
75.rights and obligations 权利和义务 ZP;WXB`
76.valuation and allocation 计价和分摊 J8#3?Lp
77.cutoff 截止 `VD7VX,rp*
78.accuracy 准确性 +hUz/G+3
79.classification 分类 %W,V~kb
80.inspection 检查 ?
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81.supervision of counting 监盘 JsV-:J
82.observation 观察 o6c>sh
83.confirmation 函证 ,@r
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84.computation 计算 dA=T+u
85.analytical procedures 分析程序 ?i5=sK\
86.vouch 核对 "HrZv+{
87.trace 追查 K
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88.audit sampling 审计抽样 {LoNp0i1a
89.error 误差 '/
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90.expected error 预期误差 ,<O| Iis
91.population 总体 3iBUIv
92.sampling risk 抽样风险 y.+!+4Mg|
93.non- sampling risk 非抽样风险 f&88N<)
94.sampling unit 抽样单位 x{I,
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95.statistical sampling 统计抽样 :<i<\TH'
96.tolerable error 可容忍误差 "d
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97.the risk of under reliance 信赖不足风险 =q?s B]n
98.the risk of over reliance 信赖过度风险 bm#/ KT_8
99.the risk of incorrect rejection 误拒风险 RE.t<VasP
100. the risk of incorrect acceptance 误受风险 Fd1jElt
101.working trial balance 试算平衡表 }x(Ewr
102.index and cross-referencing 索引和交叉索引 NkY7Hg0
103.cash receipt 现金收入 N`rz>6,k1
104.cash disbursement 现金支出 /j;HM[
105.bank statement 银行对账单 #55_hY#
106.bank reconciliation 银行存款余额调节表 t2RL|$>F1
107.balance sheet date 资产负债表日 Cm~z0c|T
108.net realizable value 可变现净值 uE-|]QQo
109.storeroom 仓库 v#b(
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110.sale invoice 销售发票 H rI(uZ]
111.price list 价目表 j+NsNIJq
112.positive confirmation request 积极式询证函 f2G 3cg~H
113.negative confirmation request 消极式询证函 'A)9h7k}
114.purchase requisition 请购单 Pm==m9
115.receiving report 验收报告 EN;4EC7tE
116.gross margin 毛利
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117.manufacturing overhead 制造费用 @\|Fd)
118.material requisition 领料单 ?C* }NM
119.inventory-taking 存货盘点 \<Di|X1
120.bond certificate 债券 !(#d7R
121.stock certificate 股票 Zx
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122.audit report 审计报告 `=19iAp.
123.entity 被审计单位 y[d>7fcf
124.addressee of the audit report 审计报告的收件人 @ w?,7i-S
125.unqualified opinion 无保留意见 %hN7K
126.qualified opinion 保留意见 uh&Qdy!I
127.disclaimer of opinion 无法表示意见 Q1[EiM3
128.adverse opinion 否定意见 8<PQ31
129 Auditors‘Report审计报告 *:8,w?Nt
130 internal audit内部审计 R7 ^f|/l
131 public sector audit政府审计
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账项基础审计accounting number-based audit cn2SMa[@S
风险导向审计方法risk-oriented audit approach yyc4'j+