1.audit 审计 cOV9g)7^O
2.attestation wmGcXBHt$
鉴证 GmR3
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3.credibility {jO+N+Ez9
可信赖程度 jV}8VK*`+
4.audit of financial statements 财务报表审计 U)8yd,qG[%
5.agreed-upon procedures 执行商定程序 +Xs E
6.high levels of assurance 高水平保证 I%J>~=]n_
7.compilation 编制 o+Jnn"8
8.reliability 可靠性 Qa_V
9.relevance 相关性 }8 z:L<
10.professional skepticism 职业谨慎 +u
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11.objectivity 客观性 "HJ^>%ia
12. professional competence 专业胜任能力 Z
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13.Senior/CPA-in-charge 项目经理 FJZ'P;3
14.audit engagement letter 业务约定书 E_=F'sP?
15.recurring audit 连续审计 $b|LZE\bU.
16.the client 委托人 J|
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17.change CPA 更换注册会计师 LXo$\~M8G8
18.the existing CPA 现任注册会计师 QZ&(e2z
19.the successor CPA 后任注册会计师 C^"zU>W_
20.the preceding CPA前任注册会计师 T$lV+[7
21.issue the audit report 出具审计报告 9\.0v{&v
22.expert 专家 ?\8aT"o
23.the board of directors 董事会 [<53_2]~
24.knowledge of the entity‘ s business 了解被审计单位情况 -kk7y
25.assess material misstatement risks评估重大错报风险 l}/_(*
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 /7
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27.a general knowledge of ————- 初步了解―――的情况 jcqUY+T$
28.a more knowledge of—————— 进一步了解的情况 h]s6)tII
29.the prior year‘s working papers 以前年度工作底稿 +4%~.,<_to
30.minutes of meeting 会议纪要 $Lj]NtO
31.business risks 经营风险 ;"nO'wN:h
32.appropriateness 适当性 UAF$bR
33.accounting estimate 会计估计 D@La-K*5
34.management representations 管理层声明 |,,#DSe
35.going concern assumption 持续经营假设 C<J*C0vQO
36.audit plan 审计计划 -E
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37.significant audit areas 重点审计领域 Cw(e7K7&
38.error 错误 H*N <7#
39.fraud舞弊 u"qu!EY2
40.modified or additional procedures 修改或追加审计程序 xZ {6!=4!
41.misappropriation of assets 侵占资产 w317]-n
42.transactions without substance 虚假交易 i)
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43.unusual pressures 异常压力 .5Y{Yme
44.the suspected noncompliance 涉嫌存在违法行为 v<v;Z R)
45.materialiy 重要性 mj'~-$5T
46.exceed the materiality level 超过重要性水平 J`5+Zngr
47.approach the materiality level 接近重要性水平 @
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48.an acceptably low level 可接受水平 `$f`55e
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 }oZ8esZU2
50.misstatements or omissions 错报或漏报 anW['!T9{s
51.aggregate 总计
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52.subsequent events 期后事项 hOB<6Tm[
53.adjust the financial statements 调整财务报表 )r46I$]>
54.perform additional audit procedures 实施追加的审计程序 KhWy
55.audit risk 审计风险 hn2:@^=f
56.detection risk 检查风险 t[q2W"#.
57.inappropriate audit opinion 不适当的审计意见 z|3v~,
58.material misstatement 重大的错报 # QwX|x{
59.tolerable misstatement 可容忍错报 L!xFhVA<
60.the acceptable level of detection risk 可接受的检查风险 #[M^Q
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61.assessed level of material misstatement risk 重大错报风险的评估水平 [ojL9.6
62.simall business 小规模企业 /}@F
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63.accounting system 会计系统 Oz%6y
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64.test of control 控制测试 ?-c|c_|$
65.walk-through test 穿行测试 k4$z
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66.communication 沟通 :0y-n.-{
67.flow chart 流程图 Nmx\qJUR(
68.reperformance of internal control 重新执行 [l^XqD D4
69.audit evidence 审计证据 .eIs$
70.substantive procedures 实质性程序 N-2#-poDe
71.assertions 认定 lx2#C9L_
72.esistence 存在 4S'e
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73.occurrence 发生 fh`Y2s|:7R
74.completeness 完整性 Xd:{.AXW
75.rights and obligations 权利和义务 }K 'A/]'
76.valuation and allocation 计价和分摊 qWW\d', .
77.cutoff 截止 6kp)'wz`
78.accuracy 准确性 sd\}M{U
79.classification 分类 9c]$d
80.inspection 检查 PV,Z@qm@^
81.supervision of counting 监盘 \9,lMK[b
82.observation 观察 !X7z y9
83.confirmation 函证 {BlTLAKm
84.computation 计算 #6c,_!
85.analytical procedures 分析程序 =b$g_+
86.vouch 核对 LIG@`
87.trace 追查 #tZ!D^GQHq
88.audit sampling 审计抽样 !PoyM[Z"f
89.error 误差 h
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90.expected error 预期误差 je$H}D
91.population 总体 F
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92.sampling risk 抽样风险 gtH^'vFZ
93.non- sampling risk 非抽样风险 &c-V
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94.sampling unit 抽样单位 hvTc( 0;mB
95.statistical sampling 统计抽样 KLM6#6`
96.tolerable error 可容忍误差 Ydsnu
97.the risk of under reliance 信赖不足风险 [cDDZ+6
98.the risk of over reliance 信赖过度风险 i +@avoW
99.the risk of incorrect rejection 误拒风险 9HR1m3
100. the risk of incorrect acceptance 误受风险 ]uhG&:
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101.working trial balance 试算平衡表 P\ P=1NM
102.index and cross-referencing 索引和交叉索引 l1zPL3"u_^
103.cash receipt 现金收入 w@2NXcmw
104.cash disbursement 现金支出 _lI(!tj(
105.bank statement 银行对账单 0UpRSh)#
106.bank reconciliation 银行存款余额调节表 < k(n%
107.balance sheet date 资产负债表日 @8J*vY =e
108.net realizable value 可变现净值 *8qRdI9
109.storeroom 仓库 ksU& q%1
110.sale invoice 销售发票 R{brf6,
111.price list 价目表 I|*<[/)]y
112.positive confirmation request 积极式询证函 9*j"@Rm
113.negative confirmation request 消极式询证函 "
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114.purchase requisition 请购单 ^'N!k{x
115.receiving report 验收报告 c)Q-yPMl)
116.gross margin 毛利 "=]'"'B:
117.manufacturing overhead 制造费用 9Q(Lnu
118.material requisition 领料单
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119.inventory-taking 存货盘点 9r\p4_V
120.bond certificate 债券 *9KT@"v
121.stock certificate 股票 ) 5`^@zx
122.audit report 审计报告 n=rmf*,?
123.entity 被审计单位 q ) 5s'(
124.addressee of the audit report 审计报告的收件人 /F
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125.unqualified opinion 无保留意见 g[b;1$
126.qualified opinion 保留意见 ?
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127.disclaimer of opinion 无法表示意见 xPF.c,6b4=
128.adverse opinion 否定意见 Xl$r720ZJr
129 Auditors‘Report审计报告 )sIzBC
130 internal audit内部审计 CiU^U|~ 'L
131 public sector audit政府审计 :p<:0W2!
账项基础审计accounting number-based audit f~?5;f:E
风险导向审计方法risk-oriented audit approach l66 QgPA