1.audit 审计 "*?^'(yA@
2.attestation ab6KK$s
鉴证 32dR`qb
3.credibility G6L
'RP
可信赖程度 LA1UD+S
4.audit of financial statements 财务报表审计 >d_O0a*W-
5.agreed-upon procedures 执行商定程序 ~Z T(@w
6.high levels of assurance 高水平保证 )y._]is)b
7.compilation 编制 |E|d"_Ma
8.reliability 可靠性 _%Jqyc"-
9.relevance 相关性 }O8$?7j(
10.professional skepticism 职业谨慎 ?&"-y)FG
11.objectivity 客观性 ,\ov$biL
12. professional competence 专业胜任能力 IRD?.K]*
13.Senior/CPA-in-charge 项目经理 $O=m/l$
14.audit engagement letter 业务约定书 =`u4xa#m
15.recurring audit 连续审计 Ioj
F/
16.the client 委托人 IE,
xiV
17.change CPA 更换注册会计师 .%.J Q
18.the existing CPA 现任注册会计师 .I<#i9Le
19.the successor CPA 后任注册会计师 LLCMp3qBz
20.the preceding CPA前任注册会计师 [$f
21.issue the audit report 出具审计报告 ]Z6==+mCP
22.expert 专家 {4\(HrGNk
23.the board of directors 董事会
'f]\@&Np
24.knowledge of the entity‘ s business 了解被审计单位情况 !5&%
P b
25.assess material misstatement risks评估重大错报风险 h9$Ov`N(%
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 r,a V11{
27.a general knowledge of ————- 初步了解―――的情况 g"^<LX-
28.a more knowledge of—————— 进一步了解的情况 oF8#gn_
29.the prior year‘s working papers 以前年度工作底稿 qE!.C}L+
30.minutes of meeting 会议纪要 HvLvSy1U
31.business risks 经营风险 yMB*/vs
32.appropriateness 适当性 CB:G4VqOT
33.accounting estimate 会计估计 p78X,44xg
34.management representations 管理层声明 }HRM6fR1S
35.going concern assumption 持续经营假设 $QN}
2lJ>
36.audit plan 审计计划 DavpjwSn
37.significant audit areas 重点审计领域 N8_
c%6GE
38.error 错误 dJ#mk5=
"
39.fraud舞弊 73
ix4C
40.modified or additional procedures 修改或追加审计程序 bC&*U|de
41.misappropriation of assets 侵占资产 *;5P65:u$>
42.transactions without substance 虚假交易 t&*X~(Yb!
43.unusual pressures 异常压力 $GB/}$fd&
44.the suspected noncompliance 涉嫌存在违法行为 ~QQi{92
45.materialiy 重要性 /J9|.];%r
46.exceed the materiality level 超过重要性水平 o)GLh^g_I'
47.approach the materiality level 接近重要性水平 `2.[8%6
48.an acceptably low level 可接受水平 Db3#;
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 fq-e2MCX5
50.misstatements or omissions 错报或漏报 iK%%
51.aggregate 总计 B"P-h^oiV
52.subsequent events 期后事项 -T$%MX
53.adjust the financial statements 调整财务报表 _=S4H
54.perform additional audit procedures 实施追加的审计程序
D;*P'%_Z
55.audit risk 审计风险 mW-4
56.detection risk 检查风险 u?,M`w0'
57.inappropriate audit opinion 不适当的审计意见 $q%r
}Cdg
58.material misstatement 重大的错报 G
|033(j
59.tolerable misstatement 可容忍错报 dTcrJ|/Y
60.the acceptable level of detection risk 可接受的检查风险 MROe"Xj
61.assessed level of material misstatement risk 重大错报风险的评估水平 XA PqRJ*Z
62.simall business 小规模企业 2<q.LQ}<
63.accounting system 会计系统 i-Er|u; W
64.test of control 控制测试 mqUn3F3
65.walk-through test 穿行测试 Jga;
nrU
66.communication 沟通 ny'?Hl'Q
67.flow chart 流程图 #k?uY
g8
68.reperformance of internal control 重新执行 I5Vp%mCY
69.audit evidence 审计证据 8725ET
t
70.substantive procedures 实质性程序 _[IOPHa"
71.assertions 认定 s
aY;[bz}
72.esistence 存在 &&SA/;F
73.occurrence 发生 {B|)!_M#
74.completeness 完整性 >JVdL\3
75.rights and obligations 权利和义务 !79eF)
76.valuation and allocation 计价和分摊 +xYU$e6Z
77.cutoff 截止 x6N)T4J(
78.accuracy 准确性 jTHgh>n
79.classification 分类 Z8 eB5!
$
80.inspection 检查 |YEq<wbQ
81.supervision of counting 监盘 MEKsL7
82.observation 观察 [P
_@-:(O
83.confirmation 函证 '/O >#1
84.computation 计算 L/*D5k%J
85.analytical procedures 分析程序 m!#'4
86.vouch 核对 z.Y`"B'j`
87.trace 追查 2;2FyKF (
88.audit sampling 审计抽样 |[./jg"
89.error 误差 UmEc")
3
90.expected error 预期误差 5TynAiSD_>
91.population 总体 g$S|CqRG
92.sampling risk 抽样风险 v=8sj{g3,3
93.non- sampling risk 非抽样风险 6~b)Hc/
94.sampling unit 抽样单位 -HQ(t
95.statistical sampling 统计抽样 l
f2Q
96.tolerable error 可容忍误差 r{mj[N'@
97.the risk of under reliance 信赖不足风险
:d)y
98.the risk of over reliance 信赖过度风险 G1tua"Px
99.the risk of incorrect rejection 误拒风险 M1HGXdN* B
100. the risk of incorrect acceptance 误受风险 ^K3Bn
101.working trial balance 试算平衡表 GUDz>(
102.index and cross-referencing 索引和交叉索引 H6/n
103.cash receipt 现金收入 %r
=9,IJ
104.cash disbursement 现金支出 0#y
i5U
105.bank statement 银行对账单 4(nwi[1Y
106.bank reconciliation 银行存款余额调节表 ,::f?
Gc7j
107.balance sheet date 资产负债表日 2r^G;,{
108.net realizable value 可变现净值 AJYZ`
109.storeroom 仓库 5.M82rR;~
110.sale invoice 销售发票 Gg TrIF
111.price list 价目表 $ VTk0J-W
112.positive confirmation request 积极式询证函 JfLoGl;pm
113.negative confirmation request 消极式询证函 SPu+t3
114.purchase requisition 请购单 eXA@J[-M:
115.receiving report 验收报告 1[:tiTG|C
116.gross margin 毛利 `=%mU/v
117.manufacturing overhead 制造费用 taBCE?{
118.material requisition 领料单 SX1w5+p$C
119.inventory-taking 存货盘点 7MZ(tOR
120.bond certificate 债券 bDtb"V8e
121.stock certificate 股票 vw2yOLRX
122.audit report 审计报告 qxbGUyH==
123.entity 被审计单位 +wIv|zj9
124.addressee of the audit report 审计报告的收件人 5c
($~EFr
125.unqualified opinion 无保留意见 FE'F@aS\
126.qualified opinion 保留意见 1fMl8[!JLu
127.disclaimer of opinion 无法表示意见 CaB@,
L
128.adverse opinion 否定意见 3]rd!Gp=*
129 Auditors‘Report审计报告 9f #6Q*/
130 internal audit内部审计 PblO?@~O
131 public sector audit政府审计 wl5+VC*l0
账项基础审计accounting number-based audit W&=F<n`
风险导向审计方法risk-oriented audit approach HDHC9E6