1.audit 审计 _ EHr?b2
2.attestation u%#bu^4"
鉴证 'rU
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3.credibility !tFs(![
可信赖程度 H(!)]dO
4.audit of financial statements 财务报表审计 X#-U
5.agreed-upon procedures 执行商定程序 yuk64o2QE
6.high levels of assurance 高水平保证 z:|4S@9
7.compilation 编制 ;&P%A<[`
8.reliability 可靠性 Uw5z]Jck
9.relevance 相关性 I*
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10.professional skepticism 职业谨慎 N9Yc\?_NU_
11.objectivity 客观性 (D{
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12. professional competence 专业胜任能力 "W|Sh#JF
13.Senior/CPA-in-charge 项目经理 goeWZ O
14.audit engagement letter 业务约定书 RT8xU;
15.recurring audit 连续审计 ;p/RS#
16.the client 委托人 ~DVAk|fc
17.change CPA 更换注册会计师 L\5j"]
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18.the existing CPA 现任注册会计师 Tl %#N"
19.the successor CPA 后任注册会计师 <Jo_f&&{
20.the preceding CPA前任注册会计师 v$w!hYsQ
21.issue the audit report 出具审计报告 .3A66 O~zT
22.expert 专家 Ej
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23.the board of directors 董事会 7Xm pq&g
24.knowledge of the entity‘ s business 了解被审计单位情况
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25.assess material misstatement risks评估重大错报风险 S-npJh
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26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 %s%v|HDs
27.a general knowledge of ————- 初步了解―――的情况 &
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28.a more knowledge of—————— 进一步了解的情况 WL7R.!P
29.the prior year‘s working papers 以前年度工作底稿 %:N6#;l M
30.minutes of meeting 会议纪要 (+38z)f
31.business risks 经营风险 y1(smZU
32.appropriateness 适当性 uv}[MXOP
33.accounting estimate 会计估计 ,Zb]3
34.management representations 管理层声明 ~a4htj
35.going concern assumption 持续经营假设 u} JL*}Q
36.audit plan 审计计划 IR?ICXmtx
37.significant audit areas 重点审计领域 T c4N\Cy
38.error 错误 HjbC>*
39.fraud舞弊 +T+f``RcK
40.modified or additional procedures 修改或追加审计程序 AM1 J ^Dp
41.misappropriation of assets 侵占资产 ^vLHs=<
42.transactions without substance 虚假交易 /);cl;"
43.unusual pressures 异常压力 kz(%8qi8&
44.the suspected noncompliance 涉嫌存在违法行为 r
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45.materialiy 重要性 ce/Rzid
46.exceed the materiality level 超过重要性水平 KO<Yc`Fs
47.approach the materiality level 接近重要性水平 ?0WJB
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48.an acceptably low level 可接受水平 ync2X{
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49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 &eG,CIT
50.misstatements or omissions 错报或漏报 jmmm0,#D
51.aggregate 总计 '%yWz)P
52.subsequent events 期后事项 {^1GHU
53.adjust the financial statements 调整财务报表 KRf$VbuL
54.perform additional audit procedures 实施追加的审计程序 8=FP92X
55.audit risk 审计风险 /-b)`%Q|Y
56.detection risk 检查风险 h )"PPI
57.inappropriate audit opinion 不适当的审计意见 ec[S?-
58.material misstatement 重大的错报 aIpD
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59.tolerable misstatement 可容忍错报 |Ma"B4
60.the acceptable level of detection risk 可接受的检查风险 Pq>r|/~_
61.assessed level of material misstatement risk 重大错报风险的评估水平 YB
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62.simall business 小规模企业 Ka&[
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63.accounting system 会计系统 **d3uc4y
64.test of control 控制测试 E9;cd$}K
65.walk-through test 穿行测试 lplEQ]J|
66.communication 沟通 xI55pj*
67.flow chart 流程图 K3$83%E
68.reperformance of internal control 重新执行 Pdmfn8I]%
69.audit evidence 审计证据 [nJ),9$z_
70.substantive procedures 实质性程序 1D&Q{?RM
71.assertions 认定 x'{L %c>L
72.esistence 存在 U,yU-8z/
73.occurrence 发生 $*V:;-H
74.completeness 完整性 Ra}%:
75.rights and obligations 权利和义务 d_BECx<\
76.valuation and allocation 计价和分摊 |G~LJsXW!v
77.cutoff 截止 r9sW:cM:e
78.accuracy 准确性 >c*}Do{lG
79.classification 分类 //nR=Dy{
80.inspection 检查
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81.supervision of counting 监盘 &*B=5W;6^u
82.observation 观察 {1;j1|CI
83.confirmation 函证 ya0L8`q
84.computation 计算 ?~$0;5)QC
85.analytical procedures 分析程序 NDEltG(
86.vouch 核对 $-[V)]h
87.trace 追查 NOLw119K
88.audit sampling 审计抽样 Ci0: -IS
89.error 误差 q{HfT
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90.expected error 预期误差 tI0d!8K
91.population 总体 iY1%"x
92.sampling risk 抽样风险 9}Ud'#E
93.non- sampling risk 非抽样风险 uIvy1h9m
94.sampling unit 抽样单位 Z|K+{{C
95.statistical sampling 统计抽样 w>>)3:Ytd
96.tolerable error 可容忍误差 $@"o BCc
97.the risk of under reliance 信赖不足风险 wN\%b}pp
98.the risk of over reliance 信赖过度风险 8Eyi`~cAiH
99.the risk of incorrect rejection 误拒风险 zs<W>gBq
100. the risk of incorrect acceptance 误受风险 G.OAzA13!t
101.working trial balance 试算平衡表 1Y:lFGoe
102.index and cross-referencing 索引和交叉索引 Fq>=0 )
103.cash receipt 现金收入 aN?{MA\
104.cash disbursement 现金支出 ,f8<s-y4Sg
105.bank statement 银行对账单 Veo:G{
106.bank reconciliation 银行存款余额调节表 (lq7 ct
107.balance sheet date 资产负债表日 G
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108.net realizable value 可变现净值 4NT zK
109.storeroom 仓库 la:i!qAH
110.sale invoice 销售发票 -B-?z?+(O
111.price list 价目表 REUWK#>
112.positive confirmation request 积极式询证函 3o&PVU?Q
113.negative confirmation request 消极式询证函 R]O!F)_/'
114.purchase requisition 请购单 WL$nchS9
115.receiving report 验收报告 x%ju(B>
116.gross margin 毛利 _-eF
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117.manufacturing overhead 制造费用 7pMQ1-(
118.material requisition 领料单 SN+B8*!
119.inventory-taking 存货盘点 T+ey>
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120.bond certificate 债券 7cV9xIe^
121.stock certificate 股票 g+;)?N*
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122.audit report 审计报告 83~
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123.entity 被审计单位 c
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124.addressee of the audit report 审计报告的收件人 M3c!SXx\
125.unqualified opinion 无保留意见 MG)wVS<d_
126.qualified opinion 保留意见 Vw.c05 x
127.disclaimer of opinion 无法表示意见 JRt^YX
128.adverse opinion 否定意见 tgX
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129 Auditors‘Report审计报告 B f33%I~
130 internal audit内部审计 ~CiVLSH=
131 public sector audit政府审计 35I y\
账项基础审计accounting number-based audit 2c`
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风险导向审计方法risk-oriented audit approach qI;"yG-x-