1.audit 审计 <rmvcim{*
2.attestation So
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鉴证 -R6)ROGl
3.credibility g>9kXP+
可信赖程度 S[T8T|_
4.audit of financial statements 财务报表审计 TW>WHCAm
5.agreed-upon procedures 执行商定程序 M|[o aanY'
6.high levels of assurance 高水平保证 D1mfm.9_r^
7.compilation 编制 nJLFfXWx
8.reliability 可靠性 fg{n(TE"8
9.relevance 相关性 *~H Sy8s
10.professional skepticism 职业谨慎 i2^>vYCsl
11.objectivity 客观性 1>&]R=
12. professional competence 专业胜任能力 0{[,E.
13.Senior/CPA-in-charge 项目经理 }-3mPy(*%
14.audit engagement letter 业务约定书 e NafpK
15.recurring audit 连续审计 c7E11 \%&Z
16.the client 委托人 :Xd<74Nu
17.change CPA 更换注册会计师 TvQo?
18.the existing CPA 现任注册会计师 -FCe:iY! A
19.the successor CPA 后任注册会计师 F.v{-8G
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20.the preceding CPA前任注册会计师 PAOJ\U
21.issue the audit report 出具审计报告 *r
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22.expert 专家 <1COZ)
23.the board of directors 董事会 tlt*fH$.
24.knowledge of the entity‘ s business 了解被审计单位情况 "2T#M
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25.assess material misstatement risks评估重大错报风险 5Zva:
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\V7i#u[d;
27.a general knowledge of ————- 初步了解―――的情况 :$9tF>
28.a more knowledge of—————— 进一步了解的情况 P_#bo
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29.the prior year‘s working papers 以前年度工作底稿 4X(H;
30.minutes of meeting 会议纪要 U!Z,xx[]
31.business risks 经营风险 ;{o|9x|
32.appropriateness 适当性 m7>JJX3=<
33.accounting estimate 会计估计 yEj^=pw
34.management representations 管理层声明 '-/xyAzS
35.going concern assumption 持续经营假设 *C=>X193U
36.audit plan 审计计划 )Iq <+IJ
37.significant audit areas 重点审计领域 Q&|\r
38.error 错误 fe#\TNeQJ[
39.fraud舞弊 X/M4!L}\
40.modified or additional procedures 修改或追加审计程序 1|6%evPu(
41.misappropriation of assets 侵占资产
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42.transactions without substance 虚假交易 !o[7wKrXb
43.unusual pressures 异常压力 H&}pkrH~
44.the suspected noncompliance 涉嫌存在违法行为 _Z,\Vw:\F
45.materialiy 重要性 w~?~g<q
46.exceed the materiality level 超过重要性水平 M|(Q0 _8
47.approach the materiality level 接近重要性水平 Vr1<^I
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48.an acceptably low level 可接受水平 |WdPE@P
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 3CGp`~Zf
50.misstatements or omissions 错报或漏报 1s@+;QUib
51.aggregate 总计 L4|`;WP
52.subsequent events 期后事项 v+=BCyT
53.adjust the financial statements 调整财务报表 ~PahoRS
54.perform additional audit procedures 实施追加的审计程序 A^EE32kbm
55.audit risk 审计风险 2Jmz(c
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56.detection risk 检查风险 B\:%ufd
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57.inappropriate audit opinion 不适当的审计意见 Jl9k``r*
58.material misstatement 重大的错报 4^OY
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59.tolerable misstatement 可容忍错报 bl(RyAgA
60.the acceptable level of detection risk 可接受的检查风险 U\<?z Dw
61.assessed level of material misstatement risk 重大错报风险的评估水平 YNj`W1
62.simall business 小规模企业 u4%Pca9(=
63.accounting system 会计系统 pDCeQ6?
64.test of control 控制测试 @)&=%
65.walk-through test 穿行测试 5vZ^0yFQ
66.communication 沟通 8rS:5:Hi
67.flow chart 流程图 l9u!aD
68.reperformance of internal control 重新执行 cFnDmtI:
69.audit evidence 审计证据 y(pks$
70.substantive procedures 实质性程序 Yv!a88+A8M
71.assertions 认定 QM#4uI55B
72.esistence 存在 YgV817OV
73.occurrence 发生 GMl;7?RA
74.completeness 完整性 B[-v[K2
75.rights and obligations 权利和义务 [ $n_6
76.valuation and allocation 计价和分摊 '9j="R;
77.cutoff 截止 X;c'[q
78.accuracy 准确性 ^ tg<K
79.classification 分类 Ab"@714@
80.inspection 检查 K]"#C
81.supervision of counting 监盘 s;vHPUB\n
82.observation 观察 .:QLk&a,:,
83.confirmation 函证 ><$d$(
84.computation 计算 iBgx
85.analytical procedures 分析程序 .KUv(-
86.vouch 核对 %pd ,%pg
87.trace 追查 f-n1I^|
88.audit sampling 审计抽样 K;z7/[%
89.error 误差 zvH8^1yzG
90.expected error 预期误差 $ ,}E
91.population 总体 DOJ N2{IP
92.sampling risk 抽样风险 \(Y\|zC'0$
93.non- sampling risk 非抽样风险 `Kr,>sEAM
94.sampling unit 抽样单位 ~`\?"s:
95.statistical sampling 统计抽样 Rt!FPoN,y
96.tolerable error 可容忍误差 /M4{Wc
97.the risk of under reliance 信赖不足风险 cH?B[S;]
98.the risk of over reliance 信赖过度风险 LS*y
99.the risk of incorrect rejection 误拒风险 8Sh54H
100. the risk of incorrect acceptance 误受风险 (HE9V]
101.working trial balance 试算平衡表 c>RFdc:U
102.index and cross-referencing 索引和交叉索引 Zk"eA'"\
103.cash receipt 现金收入 ?Yk.$90
104.cash disbursement 现金支出 [knN:{ l
105.bank statement 银行对账单 dCk3;XU
106.bank reconciliation 银行存款余额调节表 j4`0hnqI
107.balance sheet date 资产负债表日 uIZ -#q
108.net realizable value 可变现净值 pd;br8yE$@
109.storeroom 仓库 +M$Q
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110.sale invoice 销售发票 iQ
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111.price list 价目表 ( _)jkI
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112.positive confirmation request 积极式询证函 -pGE]nwDL
113.negative confirmation request 消极式询证函 `_RTw5{
114.purchase requisition 请购单 sVv xHkt@
115.receiving report 验收报告 N@1+O,o
116.gross margin 毛利 Dq5j1m.
117.manufacturing overhead 制造费用 )~] (&
118.material requisition 领料单 .=;3d~.]
119.inventory-taking 存货盘点 ^_u kLzP9
120.bond certificate 债券 e`TH91@
121.stock certificate 股票 F,dx2ZPIs?
122.audit report 审计报告 sy"^?th}b
123.entity 被审计单位 /.M N
124.addressee of the audit report 审计报告的收件人 s<_)$}
125.unqualified opinion 无保留意见 W7\f1}]H
126.qualified opinion 保留意见 +hT:2TXn
127.disclaimer of opinion 无法表示意见 M#VE ]J
128.adverse opinion 否定意见 vUU9$x
129 Auditors‘Report审计报告 3#&7-o
130 internal audit内部审计 6%Pdy$ P
131 public sector audit政府审计 v
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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 An"</;HU