1.audit 审计 ]GBlads
2.attestation QzxEkTc;
鉴证 Nx"|10gC
3.credibility o ~M=o:^nH
可信赖程度 Muyi2F)j
4.audit of financial statements 财务报表审计 KNjU!Z/4
5.agreed-upon procedures 执行商定程序 W5>emx'>
6.high levels of assurance 高水平保证 L*cP8v4
7.compilation 编制 XTRF IY
8.reliability 可靠性 4UHviuOo8
9.relevance 相关性 VniU:A
10.professional skepticism 职业谨慎 -""(>$b2
11.objectivity 客观性 QUDpAW
12. professional competence 专业胜任能力 zKT4j1h
13.Senior/CPA-in-charge 项目经理 EHK+qrym
14.audit engagement letter 业务约定书 fr`Q
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15.recurring audit 连续审计
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16.the client 委托人 $HCgawQ
17.change CPA 更换注册会计师 Y
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18.the existing CPA 现任注册会计师 \1hQ7:f;\
19.the successor CPA 后任注册会计师 D!z'Y,.
20.the preceding CPA前任注册会计师 0\V)DV.i
21.issue the audit report 出具审计报告 1024L;
22.expert 专家 -us:!p1T
23.the board of directors 董事会 0U8'dYf
24.knowledge of the entity‘ s business 了解被审计单位情况 / ;+Mz*
25.assess material misstatement risks评估重大错报风险 a(LtiO
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 8nwps(3
27.a general knowledge of ————- 初步了解―――的情况 }WhRJr`a
28.a more knowledge of—————— 进一步了解的情况 ^6J*:(eM
29.the prior year‘s working papers 以前年度工作底稿 Ns]$+|
30.minutes of meeting 会议纪要 Mh
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31.business risks 经营风险
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32.appropriateness 适当性 V9jxmu F,
33.accounting estimate 会计估计 LTB
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34.management representations 管理层声明 {yDQncq'^
35.going concern assumption 持续经营假设 - ,?LS w
36.audit plan 审计计划 O[\mPFu5
37.significant audit areas 重点审计领域 Ze <)B
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38.error 错误 >!Xj%RW
39.fraud舞弊 USaa#s4'
40.modified or additional procedures 修改或追加审计程序 5H1N]v+
41.misappropriation of assets 侵占资产 @$iZ9x6t
42.transactions without substance 虚假交易 O*.n;_&
43.unusual pressures 异常压力 .PV(MV
44.the suspected noncompliance 涉嫌存在违法行为 u%lUi2P2E
45.materialiy 重要性 P- +]4\
46.exceed the materiality level 超过重要性水平 p{:y?0pGN
47.approach the materiality level 接近重要性水平 T8&eaAoo
48.an acceptably low level 可接受水平 Q @[gj:w
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 LzDRy L
50.misstatements or omissions 错报或漏报 mX!*|$bs
51.aggregate 总计 jGT|Xo>t
52.subsequent events 期后事项 0+u>"7T
53.adjust the financial statements 调整财务报表 4LW~
54.perform additional audit procedures 实施追加的审计程序 x6*y$D^B
55.audit risk 审计风险 }Q@~_3,UJ
56.detection risk 检查风险 *Mb'y d/|
57.inappropriate audit opinion 不适当的审计意见 6}VFob#h8
58.material misstatement 重大的错报 1Wiz0X/
59.tolerable misstatement 可容忍错报 \98N8p;,I
60.the acceptable level of detection risk 可接受的检查风险 *}T|T%L4)
61.assessed level of material misstatement risk 重大错报风险的评估水平 g*`xEb='
62.simall business 小规模企业 5W$Jxuyqj
63.accounting system 会计系统 .Z#/%y3S
64.test of control 控制测试 Ke=+D
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65.walk-through test 穿行测试 JVxja<43
66.communication 沟通 *_7/'0E(3
67.flow chart 流程图 "R=~-, ~
68.reperformance of internal control 重新执行 ,LP^v'[V7
69.audit evidence 审计证据 C| 2|OTtQ
70.substantive procedures 实质性程序 NqGSoOjIO2
71.assertions 认定 !|j|rYi-
72.esistence 存在 OhMJt&s9P=
73.occurrence 发生 -Sn'${2
74.completeness 完整性 TI\xCIH
75.rights and obligations 权利和义务 "RM\<)IF
76.valuation and allocation 计价和分摊 cD=IFOB*GD
77.cutoff 截止 |i#06jIq
78.accuracy 准确性 %n
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79.classification 分类 5pC}ZgEa<
80.inspection 检查 }}ic{931
81.supervision of counting 监盘 2Q\\l @b\
82.observation 观察 $zU%?[J
83.confirmation 函证 3Pgokj
84.computation 计算 m(d|TwG{
85.analytical procedures 分析程序 8ICV"8(
86.vouch 核对 uubIL+
87.trace 追查 k#u)+e.'
88.audit sampling 审计抽样 Jp%5qBS^
89.error 误差 3"< 0_3?W
90.expected error 预期误差 V"'PA-z3
91.population 总体 jwBJG7\
92.sampling risk 抽样风险 1r_V$o$
93.non- sampling risk 非抽样风险 (x?Tjyzw
94.sampling unit 抽样单位 (vX<Bh
95.statistical sampling 统计抽样 eV/oY1B]<
96.tolerable error 可容忍误差 ^6R(K'E}
97.the risk of under reliance 信赖不足风险 m(}}%VeR"z
98.the risk of over reliance 信赖过度风险 ,G5[?H;ZN
99.the risk of incorrect rejection 误拒风险 %?aq1 =B
100. the risk of incorrect acceptance 误受风险 \v5;t9uBZ
101.working trial balance 试算平衡表 D4{KU%Xp&
102.index and cross-referencing 索引和交叉索引 s@5~HyeI
103.cash receipt 现金收入 esQ$.L
104.cash disbursement 现金支出 #^Pab^Y3r-
105.bank statement 银行对账单 Kop(+]Q&n
106.bank reconciliation 银行存款余额调节表
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107.balance sheet date 资产负债表日 ;gSRpTS:
108.net realizable value 可变现净值 y+w,j]
109.storeroom 仓库 CaO-aL
110.sale invoice 销售发票 02trjp.f
111.price list 价目表 J|DZi2o
112.positive confirmation request 积极式询证函 OG$v"Yf~
113.negative confirmation request 消极式询证函 h.F=Fhx/1
114.purchase requisition 请购单 DcdEt=\)h
115.receiving report 验收报告 %D8.uGsh
116.gross margin 毛利 '6WS<@%}
117.manufacturing overhead 制造费用 'L-DMNxBr
118.material requisition 领料单 Mqvo
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119.inventory-taking 存货盘点 VN`fZ5*d~
120.bond certificate 债券 %Nvw`H
121.stock certificate 股票 uOJqj{k_."
122.audit report 审计报告 SY[3O
123.entity 被审计单位 6hv.;n};
124.addressee of the audit report 审计报告的收件人 EY<"B2_%
125.unqualified opinion 无保留意见 ~6@`;s`[Y
126.qualified opinion 保留意见 `OWHf?t:
127.disclaimer of opinion 无法表示意见 {,+c
128.adverse opinion 否定意见 M<n'ZDK`W
129 Auditors‘Report审计报告 ^]D1
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130 internal audit内部审计 h=:/9O{H
131 public sector audit政府审计 {?IbbT
账项基础审计accounting number-based audit
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风险导向审计方法risk-oriented audit approach FE&:?