1.audit 审计
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2.attestation &oiBMk`*
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3.credibility R
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可信赖程度 knZ<V%/e
4.audit of financial statements 财务报表审计 /ec~^S8X
5.agreed-upon procedures 执行商定程序 = G3A}
6.high levels of assurance 高水平保证 p&;,$KDA
7.compilation 编制 1Aa=&B2
8.reliability 可靠性
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9.relevance 相关性 [x|{VJ(h
10.professional skepticism 职业谨慎 <3Hu(Jx<O
11.objectivity 客观性 k$} 6Qd
12. professional competence 专业胜任能力 n
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13.Senior/CPA-in-charge 项目经理 vweD{\b
14.audit engagement letter 业务约定书 aD3Q-a[
15.recurring audit 连续审计 ZpY"P6
16.the client 委托人 LIHf]+
17.change CPA 更换注册会计师 "'"dcA
18.the existing CPA 现任注册会计师 zL3'',Ha
19.the successor CPA 后任注册会计师 $rE_rZ+]="
20.the preceding CPA前任注册会计师 S b3@7^
21.issue the audit report 出具审计报告 U
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22.expert 专家 Yt;.Z$i ,
23.the board of directors 董事会 -n~VMLd?@
24.knowledge of the entity‘ s business 了解被审计单位情况 ub]
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25.assess material misstatement risks评估重大错报风险 \(bML#I
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 v<Ux+-
27.a general knowledge of ————- 初步了解―――的情况 OC[(Eq
28.a more knowledge of—————— 进一步了解的情况 I*K~GXWs#
29.the prior year‘s working papers 以前年度工作底稿 !xK`:[B
30.minutes of meeting 会议纪要 VIxcyp0X
31.business risks 经营风险 g @lAk%V4
32.appropriateness 适当性 sxLq'3(
33.accounting estimate 会计估计 xTL"%'|
34.management representations 管理层声明 ,Z I"+v
35.going concern assumption 持续经营假设 [(N<E/m %B
36.audit plan 审计计划
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37.significant audit areas 重点审计领域 $Mp#tH28
38.error 错误 KmkPq]
39.fraud舞弊 W7"ks(
40.modified or additional procedures 修改或追加审计程序 3J}bI{3
41.misappropriation of assets 侵占资产 u|D_"q~+6
42.transactions without substance 虚假交易 b=+'i
43.unusual pressures 异常压力 Sc*O_c3D
44.the suspected noncompliance 涉嫌存在违法行为 RtR]9^:~
45.materialiy 重要性 QY<2i-A
46.exceed the materiality level 超过重要性水平 6(}8[i:
47.approach the materiality level 接近重要性水平 mko<J0|4
48.an acceptably low level 可接受水平 cf0Dq~G
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 u-7/4Y)c
50.misstatements or omissions 错报或漏报
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51.aggregate 总计 6l>$N?a
52.subsequent events 期后事项 m>6,{g)
53.adjust the financial statements 调整财务报表 .Eg>)
54.perform additional audit procedures 实施追加的审计程序 LdAfY0
55.audit risk 审计风险 {e?D6`#x
56.detection risk 检查风险 e? fFh,a
57.inappropriate audit opinion 不适当的审计意见 FXOA1VEg
58.material misstatement 重大的错报 {@oYMO~
59.tolerable misstatement 可容忍错报 igsJa1F
60.the acceptable level of detection risk 可接受的检查风险 ]|[oL6"
61.assessed level of material misstatement risk 重大错报风险的评估水平 (;' ?56
62.simall business 小规模企业 Hay`lA2@
63.accounting system 会计系统 \5Jpr'mY5
64.test of control 控制测试 Pz1pEyuL
65.walk-through test 穿行测试 A@EeX4N
66.communication 沟通 >T4.mB7+>
67.flow chart 流程图 =?3D:k7z
68.reperformance of internal control 重新执行 TCFx+*fBd
69.audit evidence 审计证据 ,xrXby|R"
70.substantive procedures 实质性程序 -lm\~VZT3
71.assertions 认定 Llk4 =p
72.esistence 存在 [(Pm\o
73.occurrence 发生 $aX}i4F
74.completeness 完整性 `|;R}"R;
75.rights and obligations 权利和义务 )sVz;rF<
76.valuation and allocation 计价和分摊 nJ4i[j8
77.cutoff 截止 `bffw:;%
78.accuracy 准确性 },'2j
79.classification 分类 R$=UJ}>
80.inspection 检查 ]v3 9ag_hu
81.supervision of counting 监盘
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82.observation 观察 2hl'mRW
83.confirmation 函证 [|\~-6"7N|
84.computation 计算 \&J7>vu^y
85.analytical procedures 分析程序 B`}?rp
86.vouch 核对 Mjrl KI}f/
87.trace 追查 DGTSk9iK(
88.audit sampling 审计抽样 B8:_yAv o
89.error 误差 [MYd15
90.expected error 预期误差 Q9Wa@gi|
91.population 总体 }r6SV%]:
92.sampling risk 抽样风险 37Z:WJ?
93.non- sampling risk 非抽样风险 u~6`9'Ms
94.sampling unit 抽样单位 _YY:}'+
95.statistical sampling 统计抽样 UfSWdR)
96.tolerable error 可容忍误差 _pM&Ya
97.the risk of under reliance 信赖不足风险 jAmAT/ 1
98.the risk of over reliance 信赖过度风险 !L+*.k:
99.the risk of incorrect rejection 误拒风险 GmB7@-[QA%
100. the risk of incorrect acceptance 误受风险 yK<%AV@v
101.working trial balance 试算平衡表 9Nglt3J[
102.index and cross-referencing 索引和交叉索引 2Tt@2h_L
103.cash receipt 现金收入 EaG3:<>J
104.cash disbursement 现金支出 S,EXc^A7
105.bank statement 银行对账单 74rz~ZM
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106.bank reconciliation 银行存款余额调节表 &+=A;Y)
107.balance sheet date 资产负债表日 ~fn2B
108.net realizable value 可变现净值 H3}{]&a
109.storeroom 仓库 TGGeTtk=
110.sale invoice 销售发票 J.mEOo!>
111.price list 价目表 Y!v `0z
112.positive confirmation request 积极式询证函 X~GnK>R
113.negative confirmation request 消极式询证函 |r!G(an1x4
114.purchase requisition 请购单 <XX\4[wb
115.receiving report 验收报告 E%
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116.gross margin 毛利 P}y}IR{6
117.manufacturing overhead 制造费用 JNRG[j
118.material requisition 领料单 R 28v5
119.inventory-taking 存货盘点 Z}TuVE
120.bond certificate 债券 _=XzQZT!L
121.stock certificate 股票 .0S.7w3dZo
122.audit report 审计报告 0ejx;Mum
123.entity 被审计单位 a1]k(AuQrC
124.addressee of the audit report 审计报告的收件人 0n|op:]BHM
125.unqualified opinion 无保留意见 8'_>A5L/C
126.qualified opinion 保留意见 d>eVR
127.disclaimer of opinion 无法表示意见 MRiQaUg2
128.adverse opinion 否定意见 UHF.R>Ry
129 Auditors‘Report审计报告 z,
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130 internal audit内部审计 gR"'|c
131 public sector audit政府审计 &F*s.gL
账项基础审计accounting number-based audit kN>%y&cK
风险导向审计方法risk-oriented audit approach hgX@?WWR