1.audit 审计 RMt vEa
2.attestation 0S7Isk2W
鉴证 Tc(v\|F,
3.credibility t RyGxqiG
可信赖程度 p33GKg0i+(
4.audit of financial statements 财务报表审计 m.a1
5.agreed-upon procedures 执行商定程序 lKwT5ma7
6.high levels of assurance 高水平保证 RR[TW;
7.compilation 编制 aw"%B-N\
8.reliability 可靠性 }3_G|
9.relevance 相关性 5XUI7Q%
10.professional skepticism 职业谨慎 v
4b`19}
11.objectivity 客观性 0fK|}mmZA
12. professional competence 专业胜任能力 'htA! KHF
13.Senior/CPA-in-charge 项目经理 wEc5{ b5M
14.audit engagement letter 业务约定书
q8bS@\i
15.recurring audit 连续审计 N,,2VSUr
16.the client 委托人 t8N9/DZ}Q
17.change CPA 更换注册会计师 Q4:r$
&
18.the existing CPA 现任注册会计师 <\~#\A=;
19.the successor CPA 后任注册会计师 iC+H;s5<
20.the preceding CPA前任注册会计师 5nq-b@?L
21.issue the audit report 出具审计报告 4H?Ma|,
22.expert 专家 7=*k@9
23.the board of directors 董事会 K$5P_~;QL
24.knowledge of the entity‘ s business 了解被审计单位情况 3}1+"? s
25.assess material misstatement risks评估重大错报风险 ?8}jJw2H
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 SW'KYzn
27.a general knowledge of ————- 初步了解―――的情况 76r
s)J[*w
28.a more knowledge of—————— 进一步了解的情况 3D
dG$@
29.the prior year‘s working papers 以前年度工作底稿 [
=2In;
30.minutes of meeting 会议纪要 jtr=8OiL
31.business risks 经营风险 WA5kX SdIb
32.appropriateness 适当性 Ol[IC
33.accounting estimate 会计估计 =F[,-B~
34.management representations 管理层声明 2`U&,,-Mf
35.going concern assumption 持续经营假设 '
,j-n$Z^=
36.audit plan 审计计划 X*"O'XCA
37.significant audit areas 重点审计领域 L^s;kkB
38.error 错误 r8>?-P
39.fraud舞弊 :uDB3jN[
40.modified or additional procedures 修改或追加审计程序 }B/xQsTx-
41.misappropriation of assets 侵占资产 =I}V PxhE7
42.transactions without substance 虚假交易 B:.;:AEbT
43.unusual pressures 异常压力 cGp 6yf
44.the suspected noncompliance 涉嫌存在违法行为 !I/kz }N@
45.materialiy 重要性 ?R:Hj=.
46.exceed the materiality level 超过重要性水平 K3D $
hb
47.approach the materiality level 接近重要性水平 2U{RA's
48.an acceptably low level 可接受水平 2`m _"y
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 {Dq51
50.misstatements or omissions 错报或漏报 97dI4t<
51.aggregate 总计 += ~}PF
52.subsequent events 期后事项 N<(`+?
53.adjust the financial statements 调整财务报表 D} 3fx[
54.perform additional audit procedures 实施追加的审计程序
'Pu;]sC
55.audit risk 审计风险 1&"1p
H
56.detection risk 检查风险 l'\b(3JF
57.inappropriate audit opinion 不适当的审计意见 [KJL%u|8/
58.material misstatement 重大的错报 Tou~U[V+
59.tolerable misstatement 可容忍错报 AR3=G>hO,
60.the acceptable level of detection risk 可接受的检查风险 L-$g& -
61.assessed level of material misstatement risk 重大错报风险的评估水平 )d`$2D&iY
62.simall business 小规模企业 (Z +C
63.accounting system 会计系统 iUB ni&B
64.test of control 控制测试 $?{zV$r1
65.walk-through test 穿行测试 }!Lr!eALr
66.communication 沟通 b7j#a#
67.flow chart 流程图 }>U03aa!
68.reperformance of internal control 重新执行 59 Y=VS
69.audit evidence 审计证据 2]ljm]\l
70.substantive procedures 实质性程序 ?
%ntO]
71.assertions 认定 3R.cj
72.esistence 存在 &W!@3O{~.
73.occurrence 发生 yqI|BF`
74.completeness 完整性 0eP~F2<bC
75.rights and obligations 权利和义务 \s'6)_
76.valuation and allocation 计价和分摊 >WX'oP(<
77.cutoff 截止 \YS\*'F
78.accuracy 准确性 M6!brj\[|
79.classification 分类 So`"z[5
80.inspection 检查 /WVMT]T6^,
81.supervision of counting 监盘 1Tr=*b %f
82.observation 观察 Hefqzu
83.confirmation 函证 T]2q >N
84.computation 计算 Yg.u8{H
85.analytical procedures 分析程序 6si-IJ
86.vouch 核对 Y,~]ec
I
87.trace 追查 S~Q";C[&
88.audit sampling 审计抽样 blv6
89.error 误差 0in6z
90.expected error 预期误差
j"s(?
91.population 总体 ')c
u/
92.sampling risk 抽样风险 74#@F{ w
93.non- sampling risk 非抽样风险 N
> Y3[G+
94.sampling unit 抽样单位 bxq`E!]
95.statistical sampling 统计抽样 `^vD4qD|
96.tolerable error 可容忍误差 UxtZBNn8
97.the risk of under reliance 信赖不足风险 bmpB$@
98.the risk of over reliance 信赖过度风险 D(|$6J 0
99.the risk of incorrect rejection 误拒风险 h+@t8Q;gGw
100. the risk of incorrect acceptance 误受风险 hd-ds~ve
101.working trial balance 试算平衡表 HfPeR8I%i
102.index and cross-referencing 索引和交叉索引 _Ar,]v
103.cash receipt 现金收入 w2L)f,X
104.cash disbursement 现金支出 xd<68%Cn
105.bank statement 银行对账单 Rw`s O:eZ
106.bank reconciliation 银行存款余额调节表 $49tV?q5
107.balance sheet date 资产负债表日 [^f`D%8o
108.net realizable value 可变现净值 r%i{a
109.storeroom 仓库 *p^MAk9
=
110.sale invoice 销售发票 >2/zL.O
111.price list 价目表 yK^k*)2N
112.positive confirmation request 积极式询证函 ?dYDfyFfB
113.negative confirmation request 消极式询证函 K<tg+(3
114.purchase requisition 请购单 Q23y.^W%c
115.receiving report 验收报告 FC#Qtu~J
116.gross margin 毛利 7Wu2gky3
117.manufacturing overhead 制造费用 H<"j3qt
118.material requisition 领料单 a\MJbBXv
119.inventory-taking 存货盘点 !k63`(Ti
120.bond certificate 债券 t {}1f
121.stock certificate 股票 psVRdluS
122.audit report 审计报告 ]\U'_G2]
123.entity 被审计单位 [tN/}_]
124.addressee of the audit report 审计报告的收件人 l-rnDl
125.unqualified opinion 无保留意见 qDW/8b\ ^
126.qualified opinion 保留意见 }1wuH
127.disclaimer of opinion 无法表示意见 V*~5*OwB
128.adverse opinion 否定意见 >smaR^m
129 Auditors‘Report审计报告 Jo@9f(hq
130 internal audit内部审计 1Rh&04O>VL
131 public sector audit政府审计 j>iM(8`t1
账项基础审计accounting number-based audit xT/&'$@{)
风险导向审计方法risk-oriented audit approach .^23qCs