1.audit 审计 I>8Bc
2.attestation "9.6\Y\*
鉴证 f3\w99\o
3.credibility r}Q@VS%%
可信赖程度 }"g@E-]N
4.audit of financial statements 财务报表审计 d OzO/w&
5.agreed-upon procedures 执行商定程序 8Y]u:v
6.high levels of assurance 高水平保证 @D2`*C9
7.compilation 编制 vatx+)
8.reliability 可靠性 bwT"$Ee
9.relevance 相关性 Wa
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10.professional skepticism 职业谨慎 [29$~.m$Y
11.objectivity 客观性 wN$uX#W|
12. professional competence 专业胜任能力 ..]B9M.
13.Senior/CPA-in-charge 项目经理 s')!<E+z\t
14.audit engagement letter 业务约定书 %9cqJ]S
15.recurring audit 连续审计 Q&tFv;1w6
16.the client 委托人 ]IL3 $eR
17.change CPA 更换注册会计师 Ab/v_mA;
18.the existing CPA 现任注册会计师 v UJ
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19.the successor CPA 后任注册会计师 )vxVg*.Ee
20.the preceding CPA前任注册会计师
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21.issue the audit report 出具审计报告 H74NU_
22.expert 专家 ye9QTK6$,
23.the board of directors 董事会 {_+>"esc
24.knowledge of the entity‘ s business 了解被审计单位情况 /o~
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25.assess material misstatement risks评估重大错报风险 CA'hvXb.
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 `,<>){c|
27.a general knowledge of ————- 初步了解―――的情况 cC*zj\O
28.a more knowledge of—————— 进一步了解的情况 sz){uOI
29.the prior year‘s working papers 以前年度工作底稿 bkJn}Al;
30.minutes of meeting 会议纪要 <%T%NjN
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31.business risks 经营风险 Nj"_sA
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32.appropriateness 适当性 s#4))yUR6Z
33.accounting estimate 会计估计 <PH3gy
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34.management representations 管理层声明 '&&~IB4ud
35.going concern assumption 持续经营假设 }d$vcEI$3
36.audit plan 审计计划 Va&KIHw
37.significant audit areas 重点审计领域 uBV^nUjS"m
38.error 错误 Bx_8@+
39.fraud舞弊 K.c6Rg
40.modified or additional procedures 修改或追加审计程序 9~*_(yjF
41.misappropriation of assets 侵占资产 1mkQ"E4
42.transactions without substance 虚假交易 WcQ
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43.unusual pressures 异常压力 D
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44.the suspected noncompliance 涉嫌存在违法行为 E9
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45.materialiy 重要性 y$"~^8"z
46.exceed the materiality level 超过重要性水平 9.]Cy8
47.approach the materiality level 接近重要性水平 ?3e!A9x
48.an acceptably low level 可接受水平 cJ1{2R
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 \ltE rd-
50.misstatements or omissions 错报或漏报 $]`'Mi
51.aggregate 总计 `RL(N4H
52.subsequent events 期后事项 j8F~j?%!
53.adjust the financial statements 调整财务报表 4l#T_y
54.perform additional audit procedures 实施追加的审计程序 1-ndJ@Wlz
55.audit risk 审计风险 8=b{'s^^F
56.detection risk 检查风险 #m[w=Pu}
57.inappropriate audit opinion 不适当的审计意见 GHJQ d&G8G
58.material misstatement 重大的错报 Ynt&cdK9
59.tolerable misstatement 可容忍错报 *+zy\AhkP
60.the acceptable level of detection risk 可接受的检查风险 0 VWCm( f-
61.assessed level of material misstatement risk 重大错报风险的评估水平 I NFz
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62.simall business 小规模企业 UOOR0$4
63.accounting system 会计系统 p>w~T#17
64.test of control 控制测试 kKI!B`j=
65.walk-through test 穿行测试 G> 5=`
66.communication 沟通 \3@2rW"5
67.flow chart 流程图 zrWq!F*-V\
68.reperformance of internal control 重新执行 *=KexOa9
69.audit evidence 审计证据 #RZJ1uL
70.substantive procedures 实质性程序 lMI
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71.assertions 认定 e`gGzyM
72.esistence 存在 LU 5
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73.occurrence 发生 Xk7$?8r4&
74.completeness 完整性 UO7a}Tz<
75.rights and obligations 权利和义务 ?geWR_Z
76.valuation and allocation 计价和分摊 [{fF)D<tC
77.cutoff 截止 9-e[S3ziM
78.accuracy 准确性 n?KS]ar>
79.classification 分类 Dk.9&9mz
80.inspection 检查 bx%hizb
81.supervision of counting 监盘 J.+?*hcw
82.observation 观察 "ZK5P&d
83.confirmation 函证 ;zxlwdfcr'
84.computation 计算 J 6d n~nPK
85.analytical procedures 分析程序 Duo#WtC
86.vouch 核对 XiZ Zo
87.trace 追查 C.TCDl
88.audit sampling 审计抽样 cq+M
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89.error 误差 th>yi)m
90.expected error 预期误差 >t6'8g"T
91.population 总体 \Lh<E5@]
92.sampling risk 抽样风险 1rzq$, O
93.non- sampling risk 非抽样风险 K]=>
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94.sampling unit 抽样单位 |jCE9Ve#
95.statistical sampling 统计抽样 ]mGsNQ ].H
96.tolerable error 可容忍误差 =Q8^@i4[&D
97.the risk of under reliance 信赖不足风险 } k%\
98.the risk of over reliance 信赖过度风险 N
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99.the risk of incorrect rejection 误拒风险 :J)lC =
100. the risk of incorrect acceptance 误受风险 yK2*~T,6@
101.working trial balance 试算平衡表 KLv
102.index and cross-referencing 索引和交叉索引 3YNkT"~T
103.cash receipt 现金收入 7=ga_2
104.cash disbursement 现金支出 RAkFgC
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105.bank statement 银行对账单 do?n /<@o
106.bank reconciliation 银行存款余额调节表 .f!eRV.&
107.balance sheet date 资产负债表日 <t|9`l_XW
108.net realizable value 可变现净值 =[-- Hf
109.storeroom 仓库 Iy 8E$B;
110.sale invoice 销售发票 e4_aKuA
111.price list 价目表 0b QiUcg/
112.positive confirmation request 积极式询证函 e hB1`%@
113.negative confirmation request 消极式询证函 :DF4g=
114.purchase requisition 请购单 nO7o7bc
115.receiving report 验收报告 u5)A+.v
116.gross margin 毛利 aw@Aoq
117.manufacturing overhead 制造费用 4lKbw4[a
118.material requisition 领料单 %TggNU,
119.inventory-taking 存货盘点 eR
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120.bond certificate 债券 ?b' '
121.stock certificate 股票 I4p= ?Ds
122.audit report 审计报告 hO@v\@;r
123.entity 被审计单位 E@}j}/%'O
124.addressee of the audit report 审计报告的收件人 DlkKQ
125.unqualified opinion 无保留意见 u9^;~i,
126.qualified opinion 保留意见 Xm[r#IA
127.disclaimer of opinion 无法表示意见 v{*X@)$
128.adverse opinion 否定意见 jN[6JY1
129 Auditors‘Report审计报告 KI QBY!N+
130 internal audit内部审计 }8]uZ)[p=
131 public sector audit政府审计 (C_o^_I:
账项基础审计accounting number-based audit =gv/9ce)3
风险导向审计方法risk-oriented audit approach s3RyLT