1.audit 审计 `[tYe <
2.attestation C(}Kfi@6N
鉴证 lsVg'k/Z!
3.credibility PH!rWR
可信赖程度 ^1X
nnQa
4.audit of financial statements 财务报表审计 &>XSQB(&%
5.agreed-upon procedures 执行商定程序 :Z]\2(x
6.high levels of assurance 高水平保证 Vje LPbk)
7.compilation 编制 ?)4c!3#
8.reliability 可靠性 ;5}"2hU>
9.relevance 相关性 ak(P<OC-
10.professional skepticism 职业谨慎 "-G&]YMl
11.objectivity 客观性 J#G\7'?{
12. professional competence 专业胜任能力 r7v1q
13.Senior/CPA-in-charge 项目经理 hy@e(k|S]U
14.audit engagement letter 业务约定书 QB7^8O!<
15.recurring audit 连续审计 Y+3r{OI
16.the client 委托人 i\\,Z
L
17.change CPA 更换注册会计师 SuA`F|7?P
18.the existing CPA 现任注册会计师 `
e5f6
9"
19.the successor CPA 后任注册会计师 l I+KT_|L
20.the preceding CPA前任注册会计师 ] -G~
21.issue the audit report 出具审计报告 QC+BEN$
22.expert 专家
5R O_)G<
23.the board of directors 董事会 6Ou[t6
24.knowledge of the entity‘ s business 了解被审计单位情况 nAyyjd3!S
25.assess material misstatement risks评估重大错报风险 +4K'KpFzZ
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 Y^,G}
&p
27.a general knowledge of ————- 初步了解―――的情况 TzsNhrU{
28.a more knowledge of—————— 进一步了解的情况 xQ8?"K;iX
29.the prior year‘s working papers 以前年度工作底稿 SY+$8^
30.minutes of meeting 会议纪要 mQ:5(]v
31.business risks 经营风险 PL*kjrLu7
32.appropriateness 适当性 d~O)mJ
J
33.accounting estimate 会计估计 9icy&'
34.management representations 管理层声明 9jrlB0
35.going concern assumption 持续经营假设 Fx@@.O6
36.audit plan 审计计划 [\)irCDv
37.significant audit areas 重点审计领域 WSV% Oy3V
38.error 错误 2L?Pw
39.fraud舞弊 NSQf@o
40.modified or additional procedures 修改或追加审计程序 MJ`BlE,Fmb
41.misappropriation of assets 侵占资产 1.q
a//'RW
42.transactions without substance 虚假交易 QCvst*
43.unusual pressures 异常压力 P\.1w>X
44.the suspected noncompliance 涉嫌存在违法行为 EN~ha:9
45.materialiy 重要性 <>[]-Vq
46.exceed the materiality level 超过重要性水平 t0o'_>*?A
47.approach the materiality level 接近重要性水平 _<;westq
48.an acceptably low level 可接受水平 (J\Qo9Il
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 8,&QY%8pX
50.misstatements or omissions 错报或漏报 -wn(J5NnR
51.aggregate 总计 ?1/wl;=fm
52.subsequent events 期后事项 j*@EJ"Gm>
53.adjust the financial statements 调整财务报表 yI}_
U
54.perform additional audit procedures 实施追加的审计程序 x'`L(C
55.audit risk 审计风险 H iDL:14
56.detection risk 检查风险 iC Z1ARi
57.inappropriate audit opinion 不适当的审计意见 1
$rrfg
58.material misstatement 重大的错报 oA$]%
59.tolerable misstatement 可容忍错报 9y5nG
60.the acceptable level of detection risk 可接受的检查风险 K7gqF~5x~
61.assessed level of material misstatement risk 重大错报风险的评估水平
:X~{,J
62.simall business 小规模企业 rTLo6wI
63.accounting system 会计系统 ~0XV[$`L
64.test of control 控制测试 FR 1se
65.walk-through test 穿行测试 a gxR
V
66.communication 沟通 Rac4a@hZ
67.flow chart 流程图 rJ_fg$.<
68.reperformance of internal control 重新执行 rQD7ZN_ R
69.audit evidence 审计证据
wMru9zyI
70.substantive procedures 实质性程序 WG.J-2#3
71.assertions 认定 \j3XT}
72.esistence 存在 tz"zQC$
73.occurrence 发生 ixI fJ
74.completeness 完整性 <ooRpn
75.rights and obligations 权利和义务 4|DGQ
76.valuation and allocation 计价和分摊
fW.)!EPO
77.cutoff 截止 $Xr9<)?,
78.accuracy 准确性 LzJNQd'
79.classification 分类 5$p7y:
80.inspection 检查
dzwto;
81.supervision of counting 监盘 yW)X
asn
82.observation 观察 =f{YwtG
83.confirmation 函证 f8?c[%br
84.computation 计算 \%011
I4
85.analytical procedures 分析程序 ITu5Y"x
86.vouch 核对 H@pF
3gh
87.trace 追查 a#:K"Mf.
88.audit sampling 审计抽样 W-ll2b
89.error 误差 ia}V8i
90.expected error 预期误差 X7gtR|[
91.population 总体 gw);b)&mx
92.sampling risk 抽样风险 b(.,Ex]
93.non- sampling risk 非抽样风险 ~g[<A?0=y
94.sampling unit 抽样单位 Y>: e4Q
95.statistical sampling 统计抽样 p[lciWEW
96.tolerable error 可容忍误差 $*[-kIy
97.the risk of under reliance 信赖不足风险 2
.)`8|c9
98.the risk of over reliance 信赖过度风险 .kkrU
99.the risk of incorrect rejection 误拒风险 xnm!$ $W
100. the risk of incorrect acceptance 误受风险 W6[# q%o
101.working trial balance 试算平衡表 b];? tP
102.index and cross-referencing 索引和交叉索引 T1Y
_Jf*KJ
103.cash receipt 现金收入 woCFkO;'O
104.cash disbursement 现金支出 8h| 9;%
105.bank statement 银行对账单 P_f^gB7
106.bank reconciliation 银行存款余额调节表 Ue22,Pp6
107.balance sheet date 资产负债表日 El)WjcmH
108.net realizable value 可变现净值 h16 i]V
109.storeroom 仓库 ($ l
t@j
110.sale invoice 销售发票 )0 W-S9e<
111.price list 价目表 #b?)fqRJL
112.positive confirmation request 积极式询证函 dNMz(~A[Y
113.negative confirmation request 消极式询证函 K9(Su`zr
114.purchase requisition 请购单 9:tn!<^=I
115.receiving report 验收报告 F ak"u'~
116.gross margin 毛利 2XN];,{
117.manufacturing overhead 制造费用 HQOz
118.material requisition 领料单 bAa+MB#A
119.inventory-taking 存货盘点 pZv>{=2hOS
120.bond certificate 债券 "dO>P*k,
121.stock certificate 股票 CnA0
^JX
122.audit report 审计报告 6#rj3^]
123.entity 被审计单位 $yA2c^QS
124.addressee of the audit report 审计报告的收件人 )HN,A z"
125.unqualified opinion 无保留意见 {KO+t7'Q
126.qualified opinion 保留意见 ?g21U97Q
127.disclaimer of opinion 无法表示意见 <(U:v
128.adverse opinion 否定意见 2l9RU}
129 Auditors‘Report审计报告 M)1?$'Aq
130 internal audit内部审计 $J]b+Bp
131 public sector audit政府审计 lB
Y "@N
账项基础审计accounting number-based audit iHB
1/
风险导向审计方法risk-oriented audit approach ~3u'=u9l