1.audit 审计 *,G<X^
2.attestation XA#qBxp/h
鉴证 .5;
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3.credibility
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可信赖程度 Z~Q5<A9Jz
4.audit of financial statements 财务报表审计 k_}$d{X
5.agreed-upon procedures 执行商定程序 .\oW@2,RA9
6.high levels of assurance 高水平保证 <~uzHg%Y
7.compilation 编制 0J'^<GTL
8.reliability 可靠性 |.Vgk8oTl
9.relevance 相关性 vxPE=!|
10.professional skepticism 职业谨慎 X'$H'[8;C
11.objectivity 客观性 mH$ `)i8
12. professional competence 专业胜任能力 wqDf\k}'v
13.Senior/CPA-in-charge 项目经理 u_WUJ_
14.audit engagement letter 业务约定书 F.y_H#h
15.recurring audit 连续审计 uxxk&+M
16.the client 委托人 3\Xk)a_
17.change CPA 更换注册会计师 poafGoH-Y
18.the existing CPA 现任注册会计师 #9(+)~irz`
19.the successor CPA 后任注册会计师 IrYj#,xJ
20.the preceding CPA前任注册会计师 <7`k[~)VB
21.issue the audit report 出具审计报告 %R4 \[e
22.expert 专家 MRz f#o<H
23.the board of directors 董事会 }R+#>
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24.knowledge of the entity‘ s business 了解被审计单位情况 #L!`n)J"
25.assess material misstatement risks评估重大错报风险 GCYXDovh
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 '
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27.a general knowledge of ————- 初步了解―――的情况 %G(VYCeK
28.a more knowledge of—————— 进一步了解的情况 l\L71|3" g
29.the prior year‘s working papers 以前年度工作底稿 *^@b0f~vj
30.minutes of meeting 会议纪要 oX^N>w0F
31.business risks 经营风险 $A~aNI
32.appropriateness 适当性 olQP>sa
33.accounting estimate 会计估计 y$fM
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34.management representations 管理层声明 8zMGpY#
35.going concern assumption 持续经营假设 vW.f`J,\D'
36.audit plan 审计计划 [H\0
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37.significant audit areas 重点审计领域 Yz2N(g[
38.error 错误 ,1 H|{ <
39.fraud舞弊 fPTLPcPP
40.modified or additional procedures 修改或追加审计程序 0B1nk!F
41.misappropriation of assets 侵占资产 k+[oYd
42.transactions without substance 虚假交易 <=|^\r
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43.unusual pressures 异常压力 F/Js K&&
44.the suspected noncompliance 涉嫌存在违法行为 pvsY
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45.materialiy 重要性 pFd{Tdh
46.exceed the materiality level 超过重要性水平 S^~"#
47.approach the materiality level 接近重要性水平 Y*9
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48.an acceptably low level 可接受水平 i;~.kgtq4
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 7p'pz8n`X
50.misstatements or omissions 错报或漏报 umuj>
51.aggregate 总计 MjQ>&fUK
52.subsequent events 期后事项 dCn9]cj/
53.adjust the financial statements 调整财务报表 U&(gNuR>J
54.perform additional audit procedures 实施追加的审计程序 p5rq>&"
55.audit risk 审计风险 Wx#l}nD
56.detection risk 检查风险 >P(.yQ8&kL
57.inappropriate audit opinion 不适当的审计意见 B7qi|Fw
58.material misstatement 重大的错报 7~"eT9WV
59.tolerable misstatement 可容忍错报 !_+FuF"@
60.the acceptable level of detection risk 可接受的检查风险 r-S%gG}~E
61.assessed level of material misstatement risk 重大错报风险的评估水平 ,]JIp~=nsh
62.simall business 小规模企业 VXk[p
63.accounting system 会计系统 IX
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64.test of control 控制测试 U43U2/^
65.walk-through test 穿行测试 "MzBy)4Q
66.communication 沟通 ,e 7
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67.flow chart 流程图 21<Sfsc$
68.reperformance of internal control 重新执行 SefF Ci%4
69.audit evidence 审计证据 8@;R2]Q
70.substantive procedures 实质性程序 |Z>}#R!,P
71.assertions 认定 kn$SG
72.esistence 存在 FDF DB
73.occurrence 发生 N49{J~
74.completeness 完整性 (JOR:
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75.rights and obligations 权利和义务 G?~Yw'R^8
76.valuation and allocation 计价和分摊 JI-.SR
77.cutoff 截止 Q+a&a]*KL^
78.accuracy 准确性 =v|$dDz
79.classification 分类 =saRh)EM
80.inspection 检查 vfT
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81.supervision of counting 监盘 :Id8N~g
82.observation 观察 zGd[sjL
83.confirmation 函证 ?Nt m5(R
84.computation 计算 OP(om$xm
85.analytical procedures 分析程序 _o?aO C
86.vouch 核对 XpKeN2=p
87.trace 追查 lGT[6S\as
88.audit sampling 审计抽样 U7zd7O
89.error 误差 m bhh
90.expected error 预期误差 !6taOT
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91.population 总体 ZBK)rmhMx
92.sampling risk 抽样风险 b:O_PS5h
93.non- sampling risk 非抽样风险 Rbgy?8#9
94.sampling unit 抽样单位 ,Cm1~ExJ
95.statistical sampling 统计抽样 S_AN.8T
96.tolerable error 可容忍误差 ae0Mf0<#)
97.the risk of under reliance 信赖不足风险 ] -C*d$z
98.the risk of over reliance 信赖过度风险 F6DVq8f9
99.the risk of incorrect rejection 误拒风险 @GweNo`p7
100. the risk of incorrect acceptance 误受风险 #Wl9[W/4
101.working trial balance 试算平衡表 k'"R;^~xg
102.index and cross-referencing 索引和交叉索引 tG"EbWi
103.cash receipt 现金收入 A]'XC"lS
104.cash disbursement 现金支出 %dd B$(
105.bank statement 银行对账单 KCa @0
106.bank reconciliation 银行存款余额调节表 6m(+X
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107.balance sheet date 资产负债表日 -idbR[1{?
108.net realizable value 可变现净值 ~}D"8[ABj
109.storeroom 仓库 A)SnPbI-p
110.sale invoice 销售发票 -:!T@rV,d
111.price list 价目表 %t.\J:WN;
112.positive confirmation request 积极式询证函 <gvgr4@^yR
113.negative confirmation request 消极式询证函 %gqu7}'
114.purchase requisition 请购单 >A L^y(G
115.receiving report 验收报告 ZI :wJU:f
116.gross margin 毛利 6h[fk.W_
117.manufacturing overhead 制造费用 ey>tUmt6?
118.material requisition 领料单 44B9JA7u
119.inventory-taking 存货盘点 LmR OG-9
120.bond certificate 债券 "Q.C1#W}.
121.stock certificate 股票 U6nC
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122.audit report 审计报告 ZQ\O|
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123.entity 被审计单位 ^D
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124.addressee of the audit report 审计报告的收件人 ?[5_/0L,=
125.unqualified opinion 无保留意见 YpSK|(
126.qualified opinion 保留意见 M}" KAa
127.disclaimer of opinion 无法表示意见 ` gor
128.adverse opinion 否定意见 We"\nOP
129 Auditors‘Report审计报告 2+YM .Zl
130 internal audit内部审计 wD pL9 q
131 public sector audit政府审计 tD,~i"0;
账项基础审计accounting number-based audit Ao9=TC'v$'
风险导向审计方法risk-oriented audit approach LwI 4 2