1.audit 审计 pkc*toW
2.attestation auAwZi/
鉴证 UN|S!&C$
3.credibility F#a'N c
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可信赖程度 gwDVWhq
4.audit of financial statements 财务报表审计 BBa!le9P
5.agreed-upon procedures 执行商定程序 d "25e"(~F
6.high levels of assurance 高水平保证 AbIYdFX B
7.compilation 编制 6*:U1{Gl)
8.reliability 可靠性 :@~mN7O*
9.relevance 相关性 (w` j?c1
10.professional skepticism 职业谨慎 ?hKpJA'%
11.objectivity 客观性 Bi7&
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12. professional competence 专业胜任能力 ^1bM=9]F0
13.Senior/CPA-in-charge 项目经理 T@d4NF#
14.audit engagement letter 业务约定书 84/#,X!=s
15.recurring audit 连续审计 C);I[H4Yfw
16.the client 委托人 7n7UL0Oc1
17.change CPA 更换注册会计师 ]v l?J
18.the existing CPA 现任注册会计师 |eqp3@Y1E
19.the successor CPA 后任注册会计师 P98g2ak
20.the preceding CPA前任注册会计师 "Ug+#;}p$
21.issue the audit report 出具审计报告 s#FX2r3=Fg
22.expert 专家 5%w08
23.the board of directors 董事会 \hP.Q;"MtO
24.knowledge of the entity‘ s business 了解被审计单位情况 <sG}[:v
25.assess material misstatement risks评估重大错报风险 g/gaPc*86
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+Cv9U0
27.a general knowledge of ————- 初步了解―――的情况 /%TL{k&m$
28.a more knowledge of—————— 进一步了解的情况
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29.the prior year‘s working papers 以前年度工作底稿 5ljEh -
30.minutes of meeting 会议纪要 =g?k`vp
31.business risks 经营风险 =m6<H
32.appropriateness 适当性 Zou;o9Ww
33.accounting estimate 会计估计 m2[J5n?zLL
34.management representations 管理层声明 JtxitF2
35.going concern assumption 持续经营假设 ?N&s.
36.audit plan 审计计划 =l>=]O~h
37.significant audit areas 重点审计领域 36}&{A
38.error 错误 KgXu x-q
39.fraud舞弊 F!P,%JmI<
40.modified or additional procedures 修改或追加审计程序 <MJ-w1A
41.misappropriation of assets 侵占资产 04:QEC"9mj
42.transactions without substance 虚假交易 *mn"GK6
43.unusual pressures 异常压力 Gm=e;X;r
44.the suspected noncompliance 涉嫌存在违法行为 ;<#=|eD2
45.materialiy 重要性 9JO1O:W
46.exceed the materiality level 超过重要性水平 \{={{O
47.approach the materiality level 接近重要性水平 p5J!j I
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48.an acceptably low level 可接受水平 &3:<WU:U
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 KxDfPd+j[
50.misstatements or omissions 错报或漏报 qfF2S
51.aggregate 总计 WTu!/J<\
52.subsequent events 期后事项 IGo+O*dMw
53.adjust the financial statements 调整财务报表 IEY\l{s
54.perform additional audit procedures 实施追加的审计程序 &t}6sD9o
55.audit risk 审计风险 '`j MNKn\
56.detection risk 检查风险 )\J~KB4
57.inappropriate audit opinion 不适当的审计意见 u56F;y
58.material misstatement 重大的错报 7,Y+FZ
59.tolerable misstatement 可容忍错报 zN/nKj: Q
60.the acceptable level of detection risk 可接受的检查风险 pW_mS|
61.assessed level of material misstatement risk 重大错报风险的评估水平 <t dsUh:?&
62.simall business 小规模企业
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63.accounting system 会计系统 [Xww`OUsh
64.test of control 控制测试 zEDN^K '
65.walk-through test 穿行测试 MJU*S
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66.communication 沟通 )*&61
67.flow chart 流程图 M|7][!<G!
68.reperformance of internal control 重新执行 iB + _+A
69.audit evidence 审计证据 h$p}/A
70.substantive procedures 实质性程序 ysFp$!9Ux
71.assertions 认定 4GS:kfti
72.esistence 存在 Aa^w{D
73.occurrence 发生 =]o2{d
74.completeness 完整性 3*-!0
75.rights and obligations 权利和义务 wpt5'|I
76.valuation and allocation 计价和分摊 {Rn*)D9
77.cutoff 截止 j9.%(*
78.accuracy 准确性 g`4WisL1n
79.classification 分类 YTg8Zg-Z
80.inspection 检查 q><wzCnRu~
81.supervision of counting 监盘 O;.DQ
82.observation 观察 $F6GCM3Cx
83.confirmation 函证 ;8w
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84.computation 计算 #4V->I
85.analytical procedures 分析程序 mteQRgC
86.vouch 核对 \W|ymV_Ki
87.trace 追查 JY%l1:}G3
88.audit sampling 审计抽样 n!U1cB{
89.error 误差 I_|W'%N]
90.expected error 预期误差 .e\PCf9v
91.population 总体 c_Iq
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92.sampling risk 抽样风险 a!.Y@o5Ku
93.non- sampling risk 非抽样风险 f'Rq#b@
94.sampling unit 抽样单位 F<{k~
95.statistical sampling 统计抽样 #
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96.tolerable error 可容忍误差 rd,!-w5
97.the risk of under reliance 信赖不足风险 P`y.3aK
98.the risk of over reliance 信赖过度风险 9{%/I
99.the risk of incorrect rejection 误拒风险 xPJ@!ks9
100. the risk of incorrect acceptance 误受风险 uCgJF@
101.working trial balance 试算平衡表 pv^: G;
102.index and cross-referencing 索引和交叉索引 <&HHo>rl
103.cash receipt 现金收入 c/%GfB[w0
104.cash disbursement 现金支出 W+Ou%uv}S
105.bank statement 银行对账单 .f|)od[
106.bank reconciliation 银行存款余额调节表 k<RaC=
107.balance sheet date 资产负债表日 9TEAM<b;
108.net realizable value 可变现净值 T
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109.storeroom 仓库 Q)5V3Q]@^
110.sale invoice 销售发票 z }V
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111.price list 价目表 Ob]J!.
112.positive confirmation request 积极式询证函 ~SI G0U8
113.negative confirmation request 消极式询证函 NleMZ
114.purchase requisition 请购单 oVd7ucnK
115.receiving report 验收报告 fFXnD
116.gross margin 毛利 ITD&wg
117.manufacturing overhead 制造费用 J^zB5W,)
118.material requisition 领料单 /&l4 sF1
119.inventory-taking 存货盘点 f67t.6Vw2+
120.bond certificate 债券 VdGpreRPC
121.stock certificate 股票
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122.audit report 审计报告 !1l~'/r
123.entity 被审计单位 z7pw~Tqlz
124.addressee of the audit report 审计报告的收件人 uW4.Q_O!H
125.unqualified opinion 无保留意见 'Jd*r(2d
126.qualified opinion 保留意见 AmrVxn4
127.disclaimer of opinion 无法表示意见 bQdu= s[
128.adverse opinion 否定意见 N9~'\O$'7
129 Auditors‘Report审计报告 EIF
130 internal audit内部审计 S$46YQ
131 public sector audit政府审计 znAo]F9=J"
账项基础审计accounting number-based audit p+-IvU
风险导向审计方法risk-oriented audit approach ep{/m-h(!_