1.audit 审计 &iGl)dDr
2.attestation AngECkF-
鉴证 KOmP-q=6
3.credibility |v1 K@
可信赖程度 &
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4.audit of financial statements 财务报表审计 *g,?13Q_
5.agreed-upon procedures 执行商定程序 kK1qFe?]
6.high levels of assurance 高水平保证 #P4dx'vm
7.compilation 编制 qA~D*=
8.reliability 可靠性 @LE?XlhD
9.relevance 相关性 3w9
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10.professional skepticism 职业谨慎 2?r8>#_*
11.objectivity 客观性 !:n),sFv45
12. professional competence 专业胜任能力 jo |q,t
13.Senior/CPA-in-charge 项目经理 eB\r/B]
14.audit engagement letter 业务约定书 6>L. )V
15.recurring audit 连续审计 ( Lu.^
16.the client 委托人 <zf+Ii1:,
17.change CPA 更换注册会计师 >=`c [=:Z_
18.the existing CPA 现任注册会计师 n% `r
19.the successor CPA 后任注册会计师 )>Q 2G/@
20.the preceding CPA前任注册会计师 x
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21.issue the audit report 出具审计报告 (En\odbvt
22.expert 专家 #PrV)
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23.the board of directors 董事会 "~(&5M\8`
24.knowledge of the entity‘ s business 了解被审计单位情况 {4QOUqA u
25.assess material misstatement risks评估重大错报风险 rqFs[1wr>R
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 .#:,j1L"53
27.a general knowledge of ————- 初步了解―――的情况 KJ)nGoP>
28.a more knowledge of—————— 进一步了解的情况 J@GfO\
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29.the prior year‘s working papers 以前年度工作底稿 9V66~Bf
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30.minutes of meeting 会议纪要 avpw+
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31.business risks 经营风险 Fkz
32.appropriateness 适当性 5i/E=D
33.accounting estimate 会计估计 _RW[]MN3*
34.management representations 管理层声明 q%k+x)
35.going concern assumption 持续经营假设 VBX#
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36.audit plan 审计计划 N#u8{\ |8]
37.significant audit areas 重点审计领域 g&"(- :
38.error 错误 tRy
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39.fraud舞弊 //
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40.modified or additional procedures 修改或追加审计程序 sv;zvEn;-L
41.misappropriation of assets 侵占资产 i)2))C
42.transactions without substance 虚假交易 4{DeF@@
43.unusual pressures 异常压力 t>wxK
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44.the suspected noncompliance 涉嫌存在违法行为 nP3GI:mjL
45.materialiy 重要性 L,
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46.exceed the materiality level 超过重要性水平 j>o +}p?3I
47.approach the materiality level 接近重要性水平 P*PL6UQ
48.an acceptably low level 可接受水平 aVP|:OAj
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 IPO[J^#Me
50.misstatements or omissions 错报或漏报 0H3T'J%r
51.aggregate 总计 9 <KtI7
52.subsequent events 期后事项 BJ9sR.yX62
53.adjust the financial statements 调整财务报表 &Bn; Vi
54.perform additional audit procedures 实施追加的审计程序 W"kw>JEt
55.audit risk 审计风险 5ZA%,pH>Jq
56.detection risk 检查风险 e9W7ke E*
57.inappropriate audit opinion 不适当的审计意见 &'7"i~pC
58.material misstatement 重大的错报 R1.sq(z`
59.tolerable misstatement 可容忍错报 |"yf@^kdC
60.the acceptable level of detection risk 可接受的检查风险 z/KZ[qH\
61.assessed level of material misstatement risk 重大错报风险的评估水平 w`}9/s;$
62.simall business 小规模企业 =4e=wAO(i
63.accounting system 会计系统 5(|M["KK~
64.test of control 控制测试 ~9?U_ahfVt
65.walk-through test 穿行测试 O|Ic[XfLx
66.communication 沟通 16QbB;
67.flow chart 流程图 _g 4/%
68.reperformance of internal control 重新执行 @E}X-r.^f
69.audit evidence 审计证据 Tdwwtbe
70.substantive procedures 实质性程序 rh`.$/^
71.assertions 认定 qd+[ShrhqZ
72.esistence 存在 _GO+fB/Q1
73.occurrence 发生 |2@en=EYk
74.completeness 完整性 &^IcL!t[
75.rights and obligations 权利和义务 z"K(
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76.valuation and allocation 计价和分摊 h)_Gxe
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77.cutoff 截止 >C3NtGvy
78.accuracy 准确性 ZCBPO~&hO'
79.classification 分类 ay(!H~q_U
80.inspection 检查 A,gx5!J
81.supervision of counting 监盘 ZB[(Tv1
82.observation 观察 JblmXqtC
83.confirmation 函证
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84.computation 计算 (kC} ,}
85.analytical procedures 分析程序 d>, V
86.vouch 核对 ~"0@u
87.trace 追查 Lq-33#n/
88.audit sampling 审计抽样 `<J#l;y
89.error 误差 "W@XP+POAY
90.expected error 预期误差
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91.population 总体 ?Hi}nsw
92.sampling risk 抽样风险 lKEX"KQ!
93.non- sampling risk 非抽样风险 Q0cY/'>4
94.sampling unit 抽样单位 VkpHzr[k
95.statistical sampling 统计抽样 zq;DIWPIoJ
96.tolerable error 可容忍误差 uyNJN
97.the risk of under reliance 信赖不足风险 ISS\uj63M
98.the risk of over reliance 信赖过度风险 ESMG<vW&f
99.the risk of incorrect rejection 误拒风险 &|N%#pYS
100. the risk of incorrect acceptance 误受风险 voV:H[RD9
101.working trial balance 试算平衡表 9&%#nN4`8
102.index and cross-referencing 索引和交叉索引 ZCQ<%f
103.cash receipt 现金收入 Ud#X@xK<h
104.cash disbursement 现金支出 Ka]@[R6e
105.bank statement 银行对账单 1s`)yu^`v
106.bank reconciliation 银行存款余额调节表 9k:W1wgH1
107.balance sheet date 资产负债表日 q[G/}
108.net realizable value 可变现净值 i_u
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109.storeroom 仓库 V5a?=vK9
110.sale invoice 销售发票 =3|pHc hJ4
111.price list 价目表 Kej|1g1f
112.positive confirmation request 积极式询证函 e40udLH~x
113.negative confirmation request 消极式询证函 O4EIE)c
114.purchase requisition 请购单 :p<kQ4
115.receiving report 验收报告 $_C+4[R?
116.gross margin 毛利 'Y!pY]Z
117.manufacturing overhead 制造费用 dk_,YU'z
118.material requisition 领料单 2@ 9pr
119.inventory-taking 存货盘点 SY,I>-
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120.bond certificate 债券 lwOf)jK:J
121.stock certificate 股票 @P:R~m2
122.audit report 审计报告 XDk'2ycv
123.entity 被审计单位 Hz?!BV0
124.addressee of the audit report 审计报告的收件人 \+k, :8s/
125.unqualified opinion 无保留意见 /vjG
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126.qualified opinion 保留意见 +z-[s6q2m
127.disclaimer of opinion 无法表示意见 ~BZXt7DE
128.adverse opinion 否定意见 pe()f/Jx(
129 Auditors‘Report审计报告 AkrTfi4hC
130 internal audit内部审计 5`{vE4A]q
131 public sector audit政府审计 B0oxCc/'sZ
账项基础审计accounting number-based audit hq<5lE^
风险导向审计方法risk-oriented audit approach G#H9g PY